VAT (IVA) on a new build, 10%
TaxApplies when
- it is a new build
10% of the price.
Source: Ley 37/1992 del IVA, art. 91.Uno.1.7º (10% on homes), BOE consolidated text, checked 2 Nov 2026, official source
In Spain the purchase tax depends on the region. Pick the region in the calculator, or open its own page. The calculator starts on Madrid with a 350,000 resale second home, buyer not tax-resident there who already owns a home.
On top of the price, Spain, Madrid
€25,665.78
Estimate range €23,615.78 to €28,015.78
Large families pay 4% (not modeled).
Set by a fee scale on the value (Real Decreto 1426/1989), plus pages, copies and 21% VAT, so shown as an estimate. By default the seller pays for the deed and the buyer for its first copy, unless the contract says otherwise (Código Civil art. 1455).
The registration of the purchase on the registrars' official scale, with its 5% reduction and 21% VAT. Small extras (the filing entry, certificates) and a mortgage registration are not included.
Rules in force on 2 Nov 2026: Spain from 1 Jan 2026 and Madrid (Comunidad de Madrid) from 1 Jan 2026. Next review due 31 Dec 2026.
Lines marked as estimates are typical market figures, not quotes. The total uses the typical figure; the range adds up the low and the high ends.
Resale, second home, at €350,000, bought on 2 November 2026. Each bar is the cost on top as a share of the price.
The rules in force on 2 November 2026 for Spain as a whole, as the engine reads them. A line applies only when every condition under it holds.
Applies when
10% of the price.
Source: Ley 37/1992 del IVA, art. 91.Uno.1.7º (10% on homes), BOE consolidated text, checked 2 Nov 2026, official source
Applies to every purchase
An estimate: typically €900, from €600 to €1,500.
Set by a fee scale on the value (Real Decreto 1426/1989), plus pages, copies and 21% VAT, so shown as an estimate. By default the seller pays for the deed and the buyer for its first copy, unless the contract says otherwise (Código Civil art. 1455).
Source: Real Decreto 1426/1989, Arancel de los Notarios, BOE consolidated text, checked 2 Nov 2026, official source
Applies to every purchase
Charged in bands on the taxable value (the higher of the price and the official value): each slice is taxed at its own rate, then multiplied by 1.1495, at least €27.63, at most €2,507.83.
| Slice of the value | Rate on that slice |
|---|---|
| up to €6,010.12 | 0.4% |
| €6,010.12 to €30,050.61 | 0.175% |
| €30,050.61 to €60,101.21 | 0.125% |
| €60,101.21 to €150,253.03 | 0.075% |
| €150,253.03 to €601,012.10 | 0.03% |
| over €601,012.10 | 0.02% |
The registration of the purchase on the registrars' official scale, with its 5% reduction and 21% VAT. Small extras (the filing entry, certificates) and a mortgage registration are not included.
Source: Real Decreto 1427/1989, Arancel de los Registradores, Anexo I Número 2 (inscriptions), BOE consolidated text, checked 2 Nov 2026, official source
Applies to every purchase
An estimate: typically 1% of the price (at least €1,200), from 0.5% of the price (at least €800) to 1.5% of the price (at least €2,000).
Total on top of the price for the calculator's starting case. Open a region's page for its full table.
| Region | €150,000 | €250,000 | €350,000 | €500,000 | €750,000 | €1,000,000 | €1,500,000 |
|---|---|---|---|---|---|---|---|
| Madrid | €11,596.68 | €18,631.29 | €25,665.78 | €36,217.51 | €53,786.59 | €71,344.07 | €106,459.02 |
| Catalonia | €17,596.68 | €28,631.29 | €39,665.78 | €56,217.51 | €85,286.59 | €116,344.07 | €181,459.02 |
| Valencian Community | €16,096.68 | €26,131.29 | €36,165.78 | €51,217.51 | €76,286.59 | €101,344.07 | €181,459.02 |
| Andalusia | €13,096.68 | €21,131.29 | €29,165.78 | €41,217.51 | €61,286.59 | €81,344.07 | €121,459.02 |
The same buyer and price side by side in the compare tool, and the written comparisons.
For a 350,000 resale second home, buyer not tax-resident there who already owns a home, at the same price: Madrid €25,665.78, Andalusia €29,165.78, Valencian Community €36,165.78, Catalonia €39,665.78, from lowest to highest. The order can change with the buyer and the price.
The national rules set the parts every region shares; each region sets its own purchase taxes. ITP and AJD are charged on the higher of the price and the cadastral reference value (valor de referencia). Non-residents pay the same taxes as residents. The proposed 100% tax on non-EU buyers is not law.
No rule for Madrid depends on tax residence, so a non-resident pays the same taxes as a resident: €21,000 on a €350,000 resale main home.
No. Notary, registry and lawyer fees are typical market figures, shown with a low and a high end. On the starting case the fees are €4,665.78, and could be €2,615.78 to €7,015.78. Taxes are worked out exactly from the rules.
Each rule file keeps its versions with the day they start and end. The calculator uses the version in force on your purchase date, so a past or upcoming change shows up when you change the date.
1 Jan 2026 to no end date
In forceSets out 4 lines: VAT (IVA) on a new build, 10%; Notary; Land registry (official fee scale); Lawyer or gestoría (market rate).
ITP and AJD are charged on the higher of the price and the cadastral reference value (valor de referencia).
Non-residents pay the same taxes as residents. The proposed 100% tax on non-EU buyers is not law.
Next review due 31 Dec 2026.
Nothing in the rules for Spain as a whole is flagged as not confirmed.
Every page these rules cite, with the day it was last checked.