Buying a property in Andalusia involves more than agreeing on a purchase price. Buyers should budget for a range of taxes and professional fees that arise at different stages of the transaction. In most standard purchases, these additional costs typically amount to around 8–12% of the purchase price, depending on the type of property and whether a mortgage is involved.
This guide explains the main taxes and costs you can expect when buying a home in Andalusia in 2026. It is general information only and not legal or tax advice.
Common costs in all property purchases
Notary fees (Escritura Pública)
The public deed of sale is signed before a Spanish notary. Notary fees are regulated by law and calculated according to official tariffs, taking into account the property value and the complexity of the deed.
In practice, buyers should expect several hundred to low thousands of euros, rather than a fixed percentage. These fees are paid on the day of completion.
Land Registry fees
Once the sale is completed, the deed must be registered at the Land Registry so that ownership is officially recorded. Registry fees are also regulated by tariff and depend mainly on the property value.
For most residential purchases, buyers should budget several hundred euros. Registration is usually handled after completion by a lawyer or gestoría.
Legal and administrative costs
Although not legally mandatory, most buyers use a Spanish lawyer to:
- Carry out due diligence
- Review contracts
- Handle tax filings and registration
Legal fees are private and vary by firm and service level. Buyers should confirm costs in advance.
Taxes for second-hand (resale) properties
Property Transfer Tax (ITP)
If you buy a resale property in Andalusia, VAT does not apply. Instead, the buyer pays Impuesto sobre Transmisiones Patrimoniales (ITP).
Key points:
- General rate in Andalusia (2026): 7%
- Calculated on the declared value, subject to tax authority checks
- Must be filed and paid within 30 business days after signing the deed
Reduced rates may apply only in specific situations defined by law.
Taxes for new-build properties
Value Added Tax (IVA)
New homes purchased directly from a developer are subject to VAT:
- 10% for residential property on the Spanish mainland
- 4% for certain protected housing
- Canary Islands follow a different tax system
VAT is normally paid to the developer, often in stages, with the final balance due at completion.
Stamp Duty (AJD)
In addition to VAT, buyers of new-build property must pay Impuesto de Actos Jurídicos Documentados (AJD) on the notarised deed.
In Andalusia:
- AJD is applied at the regional rate in force at the time of purchase
- It is filed after completion, usually within 30 business days
Mortgage-related costs (if applicable)
Spanish mortgage law (Ley 5/2019) clearly divides costs between buyer and lender.
Typically:
- Valuation (tasación): paid by the buyer
- Mortgage notary, registry and gestoría fees: paid by the bank
- AJD on the mortgage deed: paid by the bank
Buyers should still check their individual mortgage offer, as arrangement fees or promotional reimbursements vary by lender.
Example budget ranges (illustrative only)
For a €100,000 property in Andalusia:
Resale property (no mortgage)
- ITP (7%): €7,000
- Notary and Land Registry: several hundred to around €1,000+
- Legal / admin fees: depends on provider
New-build property
- VAT (10%): €10,000
- AJD: according to regional rate
- Notary and Land Registry: similar ranges
- Legal fees: separate
These figures are illustrative and should not replace a personalised cost breakdown.
Additional costs to consider
- Bank fees (if financing)
- Property valuation (for mortgages)
- Ongoing costs after purchase: IBI, community fees, utilities
- Optional surveys or technical reports
Final thoughts
Understanding taxes and fees before you commit to a purchase is essential for avoiding surprises. In Andalusia, the rules are relatively stable, but the tax applied depends on whether the property is new or resale, and mortgage costs are split differently since 2019.
Before signing anything, buyers should always ask for a written cost estimate covering:
- Purchase tax
- Notary and registry fees
- Legal and mortgage-related costs
At Real Estate Andalusia, we always encourage buyers to clarify these figures early so the purchase process remains transparent and stress-free.
