Skip to main content
Tuchati

Property Taxes

Taxes when buying a property in Spain

The specific tax that applies when you buy a property, and how it differs between new-build and resale.

Last reviewed: 2026-06-15Property transfer taxes are generally due within 30 working days of signing the deed.

This guide is not yet verified by Tuchati's editorial review — treat it as a helpful starting point, not a final legal answer.

Overview

Which tax you pay when buying property in Spain depends entirely on whether it's a new-build or a resale — they're taxed under completely different regimes, at meaningfully different rates. Getting this right matters for budgeting your purchase.

Requirements

  • Applies to anyone buying residential property in Spain, resident or non-resident

Step-by-step process

  • Confirm whether you're buying new-build (bought directly from the developer, its first transfer) or resale (any subsequent sale)
  • For new-build: you pay VAT (IVA), generally 10% of the price for residential property, plus Stamp Duty (Impuesto sobre Actos Jurídicos Documentados, AJD), a separate regional tax typically in the range of roughly 0.5% to 1.5%, varying by Autonomous Community
  • For resale: you pay Transfer Tax (Impuesto de Transmisiones Patrimoniales, ITP) instead of VAT — a regional tax generally ranging from about 6% to 11% depending on the Comunidad Autónoma, sometimes with reduced rates for specific buyer categories (such as under a certain age, or buying a primary residence)
  • Pay the applicable tax as part of completing the purchase — the Land Registry will not finalise registration of the property in your name until it's paid

Required documents

  • Notarised deed of sale (escritura)
  • NIE
  • Proof of payment of the applicable tax

Common mistakes

  • Assuming the same tax rate applies everywhere in Spain — both ITP and AJD rates are set by each Comunidad Autónoma and vary noticeably
  • Missing a regional discount you may be entitled to, since several regions reduce ITP for specific buyer groups (young buyers, large families, primary residence purchases)
  • Budgeting only for the tax itself and forgetting notary, registry and gestoría fees on top — see our Housing guide to buying costs for the full non-tax fee breakdown

Practical tips

  • Ask your notary or gestor for the exact current rate in your specific municipality and region before finalising your budget, since these figures are reviewed periodically
  • If buying new-build, confirm the developer is correctly applying VAT rather than an incorrect tax treatment, since this affects your total cost significantly

How Tuchati can help

If you want a realistic estimate of the tax you'll owe for your specific property type and region, Tuchati can help you understand what to expect before you commit to an offer.

Taxes when buying a property in Spain — Help Centre — Tuchati