Buying a home in Málaga, Marbella and the Costa del Sol (2026): taxes and fees
A resale home in Málaga, Marbella or anywhere in Andalusia pays a flat 7% transfer tax (ITP) on the higher of the price and the cadastral reference value. A main home worth up to €150,000 pays 6%, or 3.5% if the buyer is under 35. A new build pays 10% VAT plus 1.2% AJD stamp duty, or 1% for a main home up to €150,000.
Key facts
- ITP is a flat 7% at every price (Ley 5/2021 de Tributos Cedidos de Andalucía, article 41).
- Any buyer's main home worth up to €150,000 pays 6% (article 43.1.a).
- A buyer under 35 pays 3.5% on a main home up to €150,000 (article 43.1.b); there is no income test.
- Large families and buyers with a disability pay 3.5% on a main home up to €250,000.
- New builds pay 10% VAT plus 1.2% AJD, or 1% for a main home up to €150,000 (articles 49 and 50).
- Form 600 is due within two months from the day after the deed (article 69).
How much does it cost to buy a resale home on the Costa del Sol?
Málaga, Marbella, Estepona, Fuengirola and the rest of the Costa del Sol are in Andalusia, so the purchase taxes are the region’s. For a €300,000 resale home bought as a second home:
| Line | Kind | Amount | Estimate range | Share of price |
|---|---|---|---|---|
| Transfer tax (ITP), 7% | Tax | €21,000 | 7.00% | |
| Lawyer or gestoría (market rate) | Fee, estimate | €3,000 | €1,500 to €4,500 | 1.00% |
| Notary | Fee, estimate | €900 | €600 to €1,500 | 0.30% |
| Land registry (official fee scale) | Fee | €248.54 | 0.08% | |
| Taxes | €21,000 | 7.00% | ||
| Fees, typical | €4,148.54 | €2,348.54 to €6,248.54 | 1.38% | |
| Total on top of the price | €25,148.54 | €23,348.54 to €27,248.54 | 8.38% |
That is 8.4% of the price, with fees at their typical level. The tax is a single rate of 7% at every price: “la cuota tributaria se obtendrá aplicando sobre la base liquidable el tipo de gravamen del 7%” (Ley 5/2021, article 41). Andalusia replaced its old 8%, 9% and 10% bands with this flat rate in October 2021.
How much is ITP at Marbella prices?
Because the rate is flat, the share of the price stays the same as the price rises. Only the fees shrink as a share:
| Price | Taxes | Fees, typical | Total on top | Estimate range | Share of price |
|---|---|---|---|---|---|
| €150,000 | €10,500 | €2,596.68 | €13,096.68 | €12,096.68 to €14,446.68 | 8.73% |
| €300,000 | €21,000 | €4,148.54 | €25,148.54 | €23,348.54 to €27,248.54 | 8.38% |
| €500,000 | €35,000 | €6,217.51 | €41,217.51 | €38,417.51 to €44,317.51 | 8.24% |
| €1,000,000 | €70,000 | €11,344.07 | €81,344.07 | €76,044.07 to €86,944.07 | 8.13% |
| €2,000,000 | €140,000 | €21,573.97 | €161,573.97 | €151,273.97 to €172,173.97 | 8.08% |
| €3,000,000 | €210,000 | €31,803.87 | €241,803.87 | €226,503.87 to €257,403.87 | 8.06% |
What does a main home pay in Andalusia?
Less, if it is worth up to €150,000. Any buyer pays 6% on a main home up to that value (article 43.1.a), and a buyer under 35 pays 3.5% (article 43.1.b). For a €140,000 resale flat:
| Buyer | ITP on a €140,000 flat |
|---|---|
| Second home | €9,800 |
| Main home, buyer aged 40 | €8,400 |
| Main home, buyer aged 30 | €4,900 |
The limit is a cliff: a main home valued just above it pays the full rate on its whole value. The value includes garages and annexes bought with the home, and is the tax value (the higher of the price and the reference value), not only the price (article 43.2).
Other buyers also pay 3.5% on their main home (article 43.1):
- a large family, or a buyer with a disability of 33% or more in their family unit, on a home up to €250,000;
- victims of domestic violence or terrorism, on a home up to €150,000;
- any buyer of a main home up to €150,000 in a municipality with depopulation problems, as the law defines them.
The calculator applies the main home and under-35 rates, but not these.
What are the conditions for the reduced rates?
- Main home. The buyer moves in within 12 months and lives there for at least 3 years in a row (article 2, using the income tax definition).
- Age. “Menor de 35 años”: the buyer must be 34 or younger on the purchase date.
- Value. Measured on the full ownership of the home with its garages and annexes.
- Joint buyers. The reduced rate applies to the share of the buyer who qualifies. For spouses and registered partners, one of them meeting the condition is enough for the whole purchase (article 43.3).
There is no income test, no first-home condition and no nationality condition. A foreign buyer who makes the home their main home qualifies on the same terms.
What does a new build pay in Andalusia?
VAT at 10% on the price and AJD stamp duty on the deed instead of ITP. The general AJD rate is 1.2% (article 49). Lower rates apply to main homes (article 50.1):
| Buyer of a new-build main home | AJD | Value limit |
|---|---|---|
| Any buyer | 1% | €150,000 |
| Under 35 | 0.3% | €150,000 |
| Large family or disability | 0.1% | €250,000 |
For a €300,000 new build, above all the limits:
| Line | Kind | Amount | Estimate range | Share of price |
|---|---|---|---|---|
| VAT (IVA) on a new build, 10% | Tax | €30,000 | 10.00% | |
| Stamp duty (AJD) on a new build, 1.2% | Tax | €3,600 | 1.20% | |
| Lawyer or gestoría (market rate) | Fee, estimate | €3,000 | €1,500 to €4,500 | 1.00% |
| Notary | Fee, estimate | €900 | €600 to €1,500 | 0.30% |
| Land registry (official fee scale) | Fee | €248.54 | 0.08% | |
| Taxes | €33,600 | 11.20% | ||
| Fees, typical | €4,148.54 | €2,348.54 to €6,248.54 | 1.38% | |
| Total on top of the price | €37,748.54 | €35,948.54 to €39,848.54 | 12.58% |
How and when is the tax paid in Andalusia?
The buyer files form 600 (modelo 600) with the Agencia Tributaria de Andalucía within “dos meses a contar desde el día siguiente a la fecha del devengo”, two months from the day after the deed (article 69.1). That is the longest deadline of the four regions the calculator covers.
It can be filed online through the agency’s virtual office, or in person by appointment, including at Registradores offices. Payment can be made by direct debit from an account held by the taxpayer, by bank transfer with a payment reference (NRC), by Bizum up to €1,500, or by card at an office.
Is Andalusia changing its rates in 2027?
It has proposed to. In September 2026 the Junta announced a cut in the general ITP rate to 6.75% from 2027, with further steps down to 6%, and a rise in the €150,000 limits to €200,000. The 2027 budget bill went to the Andalusian Parliament at the end of October 2026. Until it is passed and published in the BOJA, the 2026 rates on this page apply.
How does Andalusia compare with the Costa Blanca?
For the same €300,000 resale second home:
| Place | Buyer | Taxes | Fees, typical | Total on top | Share of price |
|---|---|---|---|---|---|
| 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% |
| 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% |
The Costa Blanca vs Costa del Sol comparison covers new builds and main homes as well.
What this guide does not cover
- The 3.5% rates for large families, disability, violence victims and depopulating towns, which the calculator does not apply.
- Purchases by companies, and AJD when a business waives the VAT exemption.
- The municipal plusvalía tax (normally the seller’s), the yearly IBI property tax and mortgage costs.
Questions people ask
What is the ITP rate in Málaga and Marbella?
7%, the same across Andalusia, charged on the higher of the price and the Catastro's reference value. A buyer's main home worth up to €150,000 pays 6%, and 3.5% if the buyer is under 35.
Is the transfer tax the same in Málaga, Marbella, Seville and Granada?
Yes. The Junta de Andalucía sets one rate for the whole region (Ley 5/2021, article 41), so a resale home pays 7% in Málaga, Marbella, Estepona, Nerja, Seville, Granada or Cádiz, and the main home and under-35 rates apply everywhere on the same terms. The one difference by place is the 3.5% rate for a main home up to €150,000 in a municipality with depopulation problems, as the law defines them.
Do foreign residents qualify for the reduced rates in Andalusia?
The law sets conditions on the buyer's age, the home being their main home and its value. It sets no nationality condition and no income test. The home must be lived in within 12 months and for at least 3 years.
How long do I have to pay ITP in Andalusia?
Two months from the day after the date of the deed (Ley 5/2021, article 69.1), on form 600 filed with the Agencia Tributaria de Andalucía. That is longer than in Madrid, Catalonia or Valencia.
Is Andalusia lowering ITP in 2027?
The regional government's 2027 budget bill proposes cutting the general rate from 7% to 6.75% and raising the €150,000 limits to €200,000. On 2 November 2026 it was still a bill, so the 2026 rates apply.
Who pays the plusvalía tax when buying in Marbella?
Normally the seller. When the seller is an individual not resident in Spain, the law makes the buyer pay it in the seller's place (Real Decreto Legislativo 2/2004, article 106.2).
Sources
- Ley 5/2021, de Tributos Cedidos de la Comunidad Autónoma de Andalucía (articles 2, 41, 43, 49, 50 and 69)BOE (consolidated copy of the BOJA text)
- Ley 5/2021, de 20 de octubre (BOJA núm. 206)Boletín Oficial de la Junta de Andalucía
- Presentar y pagar: Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos DocumentadosAgencia Tributaria de Andalucía
- Andalusia 2027 budget bill: proposed ITP cut (news report, secondary)idealista (secondary source)
Behind the figures
Every amount on this page is worked out by the engine from rule files that cite these pages.