What the calculator assumes
On a resale villa in Andalusia the buyer pays a flat 7% transfer tax (ITP). On a new build bought from the developer the buyer pays 10% VAT plus 1.2% stamp duty (AJD). Notary and land registry fees are regulated and estimated here from the price; legal fees default to 1% plus 21% VAT. Since November 2018 the bank pays the stamp duty on the mortgage deed, so a loan adds mainly valuation and smaller costs.
If the seller is not resident in Spain, you withhold 3% of the price at completion and pay it to the tax agency on the seller's behalf. It is not an extra cost for you, but it changes the cash flow at the notary.
For the yearly costs, non-residents pay non-resident income tax on an imputed income of 1.1% of the cadastral value (2% where values have not been revised), at 19% for EU and EEA residents and 24% for others. IBI depends on the town hall and the cadastral value: ask for the last receipt. Everything else is an assumption you should replace with real quotes. Read more in our guide to purchase costs and taxes. This tool is general information, not tax advice.
Questions
Is the 7% transfer tax negotiable?
No. In Andalusia the transfer tax on resale homes is a flat 7% of the price declared in the deed, whatever the value. Declaring a lower price than the real one is illegal and the tax office can reassess it.
Why is a new build more expensive in taxes?
Because the first sale by a developer carries 10% VAT plus 1.2% stamp duty, together 11.2%, against 7% on a resale. Later private sales of the same house pay the transfer tax.
What does the cadastral value mean?
It is the official value in the Spanish cadastre, usually well below the market price. It is shown on the IBI receipt and is the basis for IBI and for the imputed income tax of non-residents.
Does this include wealth tax?
No. Andalusia gives full relief on its regional wealth tax, but depending on your residence and total wealth the state solidarity tax on large fortunes may apply. That needs individual advice from a tax adviser.
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