At purchase
Resale property in Andalucía: ITP (Impuesto de Transmisiones Patrimoniales) at 7% of declared value. New build (first transfer): 10% IVA + 1.2% Actos Jurídicos Documentados (Stamp Duty). Plus: notary (€600–€2,000), Land Registry (€400–€1,500), lawyer (€2,500–€5,000), mortgage costs if applicable.
Annual ownership taxes
IBI (Impuesto sobre Bienes Inmuebles): the council tax, 0.4–1.1% of the cadastral value per year. Cadastral values are typically 40–70% of market. Basura: rubbish tax, €100–€400/year. Comunidad de Propietarios: community fees, variable, €1,200–€10,000/year typically. Modelo 210 (non-residents): imputed income tax on the cadastral value at 24% (non-EU) / 19% (EU) of 1.1% or 2% of cadastral. In practice: a few hundred euros a year for most apartments.
If you rent it out
Rental income is taxed at 24% (non-EU including UK) or 19% (EU/EEA including Norway). EU/EEA owners can deduct expenses. Non-EU cannot. File Modelo 210 quarterly.
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Capital gains tax: 19% (residents and EU/EEA) / 24% (non-EU). Reduced by inflation adjustment and verified improvement costs. Plusvalía Municipal: a town hall capital gains tax on the urban land value increase. Reformed in 2021 — can often be calculated to zero if no real gain. 3% retention: buyers withhold 3% of the sale price from non-resident sellers and pay it to Hacienda against your capital gains.
Wealth tax in Andalucía
The Andalucía wealth tax (Impuesto sobre el Patrimonio) is effectively 0% via a 100% regional bonificación. There is a temporary national "Solidarity" tax kicking in only above €3M of net wealth.
Inheritance and gift tax
Andalucía has a 99% bonificación on inheritances between parents, children and spouses. Effective rate: near zero on a primary residence.
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