What it costs to buy a home in Spain (2026): taxes and fees, region by region

How much does it cost to buy a home in Spain?

It depends mostly on the region, because each region sets its own purchase tax. For a €300,000 resale home bought as a second home, ranked from cheapest to dearest:

The same buyer in 4 places

Rank	Place	Buyer	Taxes	Fees, typical	Total on top	Share of price
1	Spain, Madrid	Resale, second home, price €300,000	€18,000	€4,148.54	€22,148.54€20,348.54 to €24,248.54	7.38%
2	Spain, Andalusia	Resale, second home, price €300,000	€21,000	€4,148.54	€25,148.54€23,348.54 to €27,248.54	8.38%
3	Spain, Valencian Community	Resale, second home, price €300,000	€27,000	€4,148.54	€31,148.54€29,348.54 to €33,248.54	10.38%
4	Spain, Catalonia	Resale, price €300,000	€30,000	€4,148.54	€34,148.54€32,348.54 to €36,248.54	11.38%

The share of the price is the figure to compare. A single range such as “10% to 15%” is often quoted for the whole of Spain; the table shows why one number does not fit: Madrid comes in below that range and Catalonia inside it. The costs by price guide repeats the table at five prices for every region.

The calculator covers four regions: the Comunidad de Madrid, Catalonia, the Valencian Community and Andalusia. The Basque Country and Navarre have their own tax systems, and the Canary Islands use IGIC instead of VAT; they are not covered.

Which taxes does a buyer pay?

One of two sets, depending on who sells:

Home	Taxes	Who sets the rate
Resale (second-hand), from any seller	Transfer tax (ITP)	The region
New, first sale by the developer	VAT (IVA) at 10% plus stamp duty (AJD) on the deed	VAT: the state. AJD: the region

The rule comes from the VAT law: the first sale of a finished home by its developer carries VAT, while second and later sales are exempt from VAT (Ley 37/1992, article 20.Uno.22), and a sale that carries VAT is outside ITP (Real Decreto Legislativo 1/1993, article 7.5).

The buyer pays ITP and AJD (articles 8 and 29). Both are charged on the higher of the price and the reference value (valor de referencia) that the Catastro publishes for each property (article 10.2). VAT is charged on the price.

The two guides on the taxes:

• ITP transfer tax by region, including which region has the lowest rate;
• stamp duty and VAT on new builds.

What are the rates in each region?

Region	Resale ITP	New build AJD (general rate)	Guide
Madrid	6%	0.4% to 0.75%, banded by value	Madrid
Catalonia	10% to 13%, by slice	1.5%	Barcelona and Catalonia
Valencian Community	9%, 11% above €1 million	1.4%	Alicante, Valencia and the Costa Blanca
Andalusia	7%	1.2%	Málaga, Marbella and the Costa del Sol

Two changes in the last two years matter for anyone comparing older figures. Catalonia moved to its rising scale on 27 June 2025, and the Valencian Community cut its rates on 1 June 2026, from 10% to 9% for ITP and from 1.5% to 1.4% for AJD.

What does a new build cost?

VAT plus AJD comes to more than ITP in every region covered. For a €300,000 new build bought as a second home:

The same buyer in 4 places

Place	Buyer	Taxes	Fees, typical	Total on top	Share of price
Spain, Madrid	New build, second home, price €300,000	€32,250	€4,148.54	€36,398.54€34,598.54 to €38,498.54	12.13%
Spain, Catalonia	New build, price €300,000	€34,500	€4,148.54	€38,648.54€36,848.54 to €40,748.54	12.88%
Spain, Valencian Community	New build, second home, price €300,000	€34,200	€4,148.54	€38,348.54€36,548.54 to €40,448.54	12.78%
Spain, Andalusia	New build, second home, price €300,000	€33,600	€4,148.54	€37,748.54€35,948.54 to €39,848.54	12.58%

On a new build bought as the buyer’s main home, some regions charge much less AJD: the Valencian Community charges 0.1% on any main home. On an off-plan purchase, VAT is due on each stage payment as it is paid (Ley 37/1992, article 75.Dos).

Who pays less?

The reductions almost all depend on the home being the buyer’s main home, lived in within 12 months and for 3 years:

• Main homes. Madrid takes 10% off the tax on a main home up to €250,000, an effective rate of 5.4%. Andalusia charges 6% on one up to €150,000.
• Young buyers. Andalusia charges 3.5% to buyers under 35 on a main home up to €150,000. Catalonia charges 5% to buyers aged 35 or under, and Valencia 6% or 8% to buyers under 35, both with an income limit.
• Large families and disability. Each region has its own lower rates.

The reduced rates guide sets out every condition.

Do non-residents pay more?

No. Residence and nationality do not change the purchase tax in any region covered. Non-residents do face some extra steps:

• a foreigner’s identity number (NIE) before signing;
• a traceable payment, recorded in the deed;
• if the seller is also non-resident, the buyer keeps back 3% of the price and pays it to the Agencia Tributaria within one month (Real Decreto Legislativo 5/2004, article 25.2). That money comes out of the seller’s proceeds, not the buyer’s pocket.

A tax on non-EU buyers has been proposed but was not law on 2 November 2026. The non-resident buyers guide covers all of this, and the moving to Spain guide explains what changes if the buyer is about to move.

What is the buying process in Spain, step by step?

1. NIE. A foreign buyer gets one first; the deed cannot be registered without the buyers’ tax numbers (Ley Hipotecaria, article 254.2).
2. Deposit contract (arras). With “arras o señal”, the buyer may withdraw by losing the deposit, or the seller by returning it doubled (Código Civil, article 1454).
3. Deed (escritura) at the notary. The transfer is made in a public deed (article 1280). The price is paid at signing, and the notary’s fee falls due.
4. Purchase tax. The buyer files form 600 with the region’s tax agency: within 30 working days in Madrid (Real Decreto 828/1995, article 102.1), one month in Catalonia and the Valencian Community, and two months in Andalusia. On a new build, VAT has already been paid to the developer.
5. Land Registry. The deed is registered once the tax is paid: “Ninguna inscripción se hará … sin que se acredite previamente el pago de los impuestos” (Ley Hipotecaria, article 254.1). The registry’s fee falls due.

What do the notary, registry and lawyer cost?

The notary and the Land Registry charge under official national scales, a sliding rate on the value with VAT added, so their fees are the same in every region. A lawyer or gestoría is optional and charges a market rate. The calculator shows each one as an estimate with a range. The fees guide sets out both scales and who pays what.

The seller, not the buyer, normally pays the municipal plusvalía tax on the land’s increase in value (Real Decreto Legislativo 2/2004, article 106). When the seller is an individual not resident in Spain, the law makes the buyer pay it in the seller’s place (article 106.2).

How do the regions compare head to head?

• Madrid vs Barcelona: Madrid’s tax is lower for almost every buyer.
• Costa Blanca vs Costa del Sol: the Costa del Sol is cheaper on resale homes, the Costa Blanca on a new-build main home.

What these guides do not cover

• Regions other than Madrid, Catalonia, the Valencian Community and Andalusia. The Balearic Islands (Mallorca), the Canary Islands and Murcia are not covered yet.
• Mortgage costs, the yearly IBI property tax and income tax on letting.
• Purchases by companies, such as a limited company (SL), commercial property and land.

Work out buying costs for your region and price