Our conveyancing lawyers and accountants in Spain, from Welex, law firm in Marbella, specify in detail the following taxes must be taken into account for both, buyer and seller, when buying or selling a property in Andalucía, Spain.


Acquisition of a property in Andalucia



Transfer TAX IN spain

Impuesto sobre transmisiones patrimoniales ITP in Spain

The applicable rate is of 7% over the purchase price of the property, or reference value when it is higher that the agreed purchase price.

The reference value is determined by the Cadastre Office taking into account the prices of all properties in the transactions made before a notary public, based on the data of each property, as recorded in the Real Estate Cadastre.

The following reduced rates area also applicable under the following circumstances:

– Transfer of a property in Andalucía, Spain,  intended for the habitual residence, if the value of the property does not exceed 150,000 euros: 6%.

– Transfer of a property in Andalucía whose value does not exceed 150,000 euros when it is intended for the acquirer’s main residence and the acquirer is under 35 years of age, a victim of domestic violence, a victim of terrorism or is acquired in a municipality with a depopulation problem: 3.5%.

– Transfer of a property in Spain destined for the habitual residence, the value of which does not exceed 250,000 euros, when the purchaser is legally considered to be a person with a disability of 33% or more, or a member of a large family: 3.5%.

– Acquisition of a property in Spain for resale by a natural or legal person carrying on a business activity to which the rules for adaptation of the General Plan for the Real Estate Sector are applicable: 2%.


VAT AND STAMP DUTY in spain (first transfer of a property from the promoter)

 VAT & Stamp duty.

– VAT for properties…… 10%.

– VAT for plots …….….. 21%.

– Stamp Duty ………….. 1,2%.


If you wish to know more about the taxes for selling a property in Andalucia, keep reading here.


Our law firm in Marbella will be pleased to advise you on how to proceed according to your case, and accompany you throughout the whole process. Contact our team of lawyers specialised in buying and selling property in Spain.

Welex, your conveyancing lawyers in Marbella, heart of the Costa del Sol, Spain.

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