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
From the rules for Spain.
Taxes and fees on top of the price in the Valencian Community, from the rules in force on 2 November 2026. The calculator starts on one case: a 350,000 resale second home, buyer not tax-resident there who already owns a home. Change any input to see yours.
On top of the price, Spain, Valencian Community
€36,165.78
Estimate range €34,115.78 to €38,515.78
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 Valencian Community from 1 Jun 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.
The rules in force on 2 November 2026 for the Valencian Community, 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
From the rules for Spain.
Applies when
The whole of the taxable value (the higher of the price and the official value) is taxed at the rate of the band it falls in.
| Value | Rate on the whole value |
|---|---|
| up to €1,000,000 | 9% |
| over €1,000,000 | 11% |
Source: Ley 5/2025 (Valencia), arts. 33 and 34: 9% ITP and 1.4% AJD from 1 June 2026, checked 2 Nov 2026, official source
Applies when
1.4% of the taxable value (the higher of the price and the official value).
Source: Ley 5/2025 (Valencia), arts. 33 and 34: 9% ITP and 1.4% AJD from 1 June 2026, checked 2 Nov 2026, official source
Applies when
0.1% of the taxable value (the higher of the price and the official value).
Any buyer's main home, whatever the value (art. 14.Uno.a, since 1 January 2019).
Source: Ley 13/1997 (Valencia), arts. 13 and 14, 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
From the rules for Spain.
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
From the rules for Spain.
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).
From the rules for Spain.
The calculator's starting case at seven prices: a resale second home, buyer not tax-resident there who already owns a home.
| Price | Taxes | Fees, typical | Total on top | Estimate range | Share of price |
|---|---|---|---|---|---|
| €150,000 | €13,500 | €2,596.68 | €16,096.68 | €15,096.68 to €17,446.68 | 10.73% |
| €250,000 | €22,500 | €3,631.29 | €26,131.29 | €24,581.29 to €27,981.29 | 10.45% |
| €350,000 | €31,500 | €4,665.78 | €36,165.78 | €34,115.78 to €38,515.78 | 10.33% |
| €500,000 | €45,000 | €6,217.51 | €51,217.51 | €48,417.51 to €54,317.51 | 10.24% |
| €750,000 | €67,500 | €8,786.59 | €76,286.59 | €72,236.59 to €80,636.59 | 10.17% |
| €1,000,000 | €90,000 | €11,344.07 | €101,344.07 | €96,044.07 to €106,944.07 | 10.13% |
| €1,500,000 | €165,000 | €16,459.02 | €181,459.02 | €173,659.02 to €189,559.02 | 12.10% |
Each row changes one thing from a tax-resident buyer of a €350,000 resale main home (€36,165.78 on top). Only the situations the Valencian Community's rules look at are listed.
| Situation | Taxes | Total on top | Against the baseline | Link |
|---|---|---|---|---|
| Baseline: tax-resident, resale main home | €31,500 | €36,165.78 | Open in the calculator | |
| Second home | €31,500 | €36,165.78 | No change | Open in the calculator |
| Investment | €31,500 | €36,165.78 | No change | Open in the calculator |
| New build | €35,350 | €40,015.78 | €3,850 more | Open in the calculator |
The same buyer and price side by side in the compare tool, and the written comparisons.
For a tax-resident buyer of a resale main home, the taxes are €31,500 and typical fees €4,665.78: €36,165.78 on top of the price. For a 350,000 resale second home, buyer not tax-resident there who already owns a home, it is €36,165.78. Both use the rules in force on 2 November 2026.
The rules hold 4 purchase taxes: VAT (IVA) on a new build, 10%; Transfer tax (ITP), 9% (11% above €1M); Stamp duty (AJD) on a new build, 1.4%; Stamp duty (AJD) on a new build, main home, 0.1%. Which ones apply depends on the buyer and the property; the rate tables on this page say when each one does.
No rule for the Valencian Community depends on tax residence, so a non-resident pays the same taxes as a resident: €31,500 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.
The calculator uses the rules in force on the purchase date you enter. Today that is the version in force since 1 June 2026, due for review by 31 December 2026. Change the purchase date to see an earlier or later version.
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.
| Purchase date | Rules used | Taxes | Total on top |
|---|---|---|---|
| 1 Jan 2026 | Spain from 1 Jan 2026, Valencian Community from 1 Jan 2026 | €35,000 | €39,665.78 |
| 1 Jun 2026 | Spain from 1 Jan 2026, Valencian Community from 1 Jun 2026 | €31,500 | €36,165.78 |
| 2 Nov 2026 (today) | Spain from 1 Jan 2026, Valencian Community from 1 Jun 2026 | €31,500 | €36,165.78 |
1 Jun 2026 to no end date
In forceStarts from the version of 1 Jan 2026 and lists only what changed:
Source: Ley 13/1997 (Valencia), arts. 13 and 14, BOE consolidated text, checked 2 Nov 2026, official source
Source: Ley 5/2025 (Valencia), arts. 33 and 34: 9% ITP and 1.4% AJD from 1 June 2026, checked 2 Nov 2026, official source
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.
1 Jan 2026 to 31 May 2026
PastAdds to or changes the rules for Spain:
Source: Ley 13/1997 (Valencia), arts. 13 and 14, BOE consolidated text, checked 2 Nov 2026, official source
Nothing in the rules for the Valencian Community is flagged as not confirmed.
Every page these rules cite, with the day it was last checked.