Is wealth tax payable in Andalucía?

Regional wealth tax is effectively bonused at 100% (no liability). The national solidarity tax (Impuesto Temporal de Solidaridad) applies above €3M patrimony and should be modelled with a Spanish tax advisor.

Do I have to pay Modelo 210 even if I don't rent the property?

Yes — non-resident owners pay imputed income tax even on a non-rented holiday home. The amount is modest (usually €300–2,000/year) but the filing is annual.

Costa del SolAgents

Buyer guide · Tax

Taxes when buying property in Spain

Spanish property tax breaks into three layers — purchase taxes, ongoing taxes, and exit taxes. The numbers vary by region (Andalucía is competitive) and by buyer status (resident, non-resident, EU, non-EU). The structure is predictable; the mistake is not modelling all three layers before committing.

At purchase

Resale: ITP (transfer tax) at 7% in Andalucía. New-build: 10% IVA + 1.2% AJD stamp duty. Notary and registry fees ~1–1.5% combined. Lawyer fees 0.5–1.5%. Total purchase taxes: 8–9% resale, 11–12% new-build. Budget 10–13% all-in including legal.

Ongoing (every year you own)

IBI (municipal property tax): €500–10,000+/year depending on catastral value. Community fees: €100–2,500/month depending on property type. Modelo 210 (non-resident imputed income tax): 19% (EU/EEA) or 24% (non-EU including UK post-Brexit) on imputed annual income — usually €300–2,000/year for typical properties. Rental income tax if let. Wealth tax (Andalucía applies a 100% regional bonification — effectively zero) and the national solidarity tax above €3M patrimony.

At sale

Capital gains tax: 19% (EU/EEA) or 24% (non-EU) on the gain. Plusvalía municipal tax based on the increase in catastral land value over your holding period. Non-residents have a 3% withholding at sale that the buyer pays to the tax authority on the seller's behalf.

Frequently asked questions

Is wealth tax payable in Andalucía?: Regional wealth tax is effectively bonused at 100% (no liability). The national solidarity tax (Impuesto Temporal de Solidaridad) applies above €3M patrimony and should be modelled with a Spanish tax advisor.
Do I have to pay Modelo 210 even if I don't rent the property?: Yes — non-resident owners pay imputed income tax even on a non-rented holiday home. The amount is modest (usually €300–2,000/year) but the filing is annual.

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