Buying guide
In short
When you buy a home in Marbella you pay the price plus purchase costs. A resale home pays Andalucía transfer tax (ITP). A new build from a developer pays VAT (IVA) and stamp duty (AJD) instead. Both add notary, Land Registry and lawyer fees. The seller normally pays the municipal plusvalía. Get a written estimate for the specific property before you sign anything.
The listing price is never the whole budget. Buyers who plan only for the price often find themselves short at the notary, which is the worst possible moment. This guide explains every cost on a typical Marbella purchase, who normally pays it and where to check the current rules. It is general information, not legal or tax advice, and rates can change, so confirm them with a Spanish lawyer on the date you buy.
Resale or new build: the question that decides your taxes
Spain taxes the two types of purchase differently. A resale home, bought from a private owner, pays transfer tax (Impuesto sobre Transmisiones Patrimoniales, ITP), which in Andalucía is a regional tax. A new build bought directly from the developer on its first transfer pays VAT (IVA) plus stamp duty (Actos Jurídicos Documentados, AJD). You never pay ITP and IVA on the same purchase.
If you are still weighing up the two, our guide to new build versus resale in Marbella compares them on more than tax.
Every purchase cost, and who pays it
Transfer tax (ITP)
BuyerResale homes
Regional tax set by the Junta de Andalucía. A flat 7% rate has applied to resale homes since 2021; confirm the current rate.
VAT (IVA)
BuyerNew builds bought from a developer
National tax, 10% for residential property; garage and storage sold separately can be taxed differently.
Stamp duty (AJD)
BuyerNew builds, and on a mortgage deed
Regional tax charged alongside IVA on a new build. Confirm the current Andalucía rate with your lawyer.
Notary fees
Buyer (by custom)Every purchase
Set by a regulated national tariff, so they vary with the price and length of the deed.
Land Registry fees
BuyerEvery purchase
Also a regulated tariff. Registration is what protects your ownership against third parties.
Lawyer
BuyerRecommended on every purchase
Agreed privately. Ask for a written quote before instructing.
Mortgage costs
Mostly the bank, partly buyerOnly if you borrow
Valuation and any broker fee are usually yours; see our mortgage guide.
Plusvalía (municipal)
Normally the sellerEvery sale
Check the contract: who pays it should be written down, not assumed.
Transfer tax (ITP) on resale homes
ITP is calculated on the purchase price written in the deed. Andalucía moved to a single flat rate of 7% for resale homes in 2021, replacing the earlier sliding scale. The tax is paid by the buyer, normally within a month of signing, and your lawyer or the notary's office will usually handle the filing. The tax authority can review the declared value, so the deed should always state the real price. Check the current rules with the Junta de Andalucía tax office.
VAT and stamp duty on new builds
When you buy from a developer, VAT is charged at 10% on residential property and paid in stages as you pay the developer, from reservation through to completion. Stamp duty (AJD) is a separate regional tax paid when the deed is signed. If you buy off-plan, check how the stage payments are protected and what the contract says about delays. Current national tax information is published by the Spanish tax agency.
Notary, Land Registry and lawyer
Every Spanish property purchase is signed before a notary, and by custom the buyer pays the notary's fees for the purchase deed. Notary and Land Registry fees follow regulated tariffs published by the Spanish notaries and the Land Registry association. Registration matters: it is what protects your ownership against third parties.
An independent lawyer is not compulsory, but we recommend one on every purchase. They check the title, debts, licences and planning status, and they explain the contract before you commit money. Ask for a written fee quote before you instruct anyone.
If you take a mortgage
Spanish law now places most mortgage set-up costs on the bank, but the buyer usually still pays the valuation and any broker. Lenders also lend on the lower of price or valuation, so purchase costs normally come from your own funds. Our guide to Spanish mortgages for non-residents covers the process step by step.
Costs that start the day after completion
Once you own the home you pay the annual municipal property tax (IBI), community fees where there is a community of owners, the municipal waste charge, utilities and insurance. Marbella publishes its tax ordinances on the town hall website. Non-residents also have annual Spanish tax obligations on the property. Our guide to the cost of living in Marbella covers the running side in more detail.
Your pre-purchase cost checklist
- Ask your lawyer for a written estimate of every purchase cost before you sign the reservation.
- Confirm whether the property is a resale (ITP) or a first transfer from a developer (IVA + AJD).
- Check the price written in the deed reflects the real price; tax authorities can review declared values.
- Confirm who pays the plusvalía and any outstanding IBI, community fees or utility debts.
- Ask for the last IBI receipt and community fee certificate so ongoing costs are clear from day one.
- Keep funds for tax payments available on completion; tax is normally settled shortly after the deed is signed.
- If you are financing, add the valuation and any mortgage-related costs to your budget early.
- Keep every invoice and tax receipt; you will need them when you eventually sell.
Before any of this: the NIE
You cannot pay Spanish taxes or sign the deed without a foreigner identification number. See our NIE guide for Marbella buyers and the full process in how to buy property in Spain as a foreigner.
How Find Marbella helps
We work for the buyer. You send one brief with your areas, budget and timeline, we ask the agencies and developers we work with what is available, and we reply within 24 hours with relevant options or honest feedback. If you give us your total budget, we search below it so the purchase costs fit too.
Our service is free for buyers. When a purchase completes through an introduction you agreed to, the agency pays us a referral fee. We are not lawyers or tax advisers and will tell you when a question belongs with one. Want to know what your budget buys first? Read how much it costs to buy in Marbella.