True Cost of Buying · Andalucía
What a home in Andalucía really costs.
The asking price is not the price you pay. Here is everything added on top in Marbella, Málaga, Sotogrande and the rest of Andalucía — taken from enacted law, not estimates.
Resale or new build?
Resale (any home that has been lived in or sold before) pays Andalusian transfer tax (ITP): 7% flat.
New build bought from the developer pays 10% VAT (IVA) plus 1.2% stamp duty (AJD) — 11.2% in total.
Worked examples
A private buyer with no special exemption. Taxes plus the typical band for notary, registry and lawyer.
| Price | Resale tax | New-build tax | Notary, registry, lawyer |
|---|---|---|---|
| €500,000 | €35,000 | €56,000 | €7,500 – €12,500 |
| €1,000,000 | €70,000 | €112,000 | €15,000 – €25,000 |
| €2,000,000 | €140,000 | €224,000 | €30,000 – €50,000 |
| €5,000,000 | €350,000 | €560,000 | €75,000 – €125,000 |
The catch most buyers miss
Transfer tax is charged on the higher of the price you pay and the official reference value (valor de referencia), under Ley 11/2021, de 9 de julio, de medidas de prevención y lucha contra el fraude fiscal. Buying below that value does not lower your tax.
Notes on the Andalusian rules
- Single rate applied to the whole taxable base, with no progressive brackets.
- Reduced rates exist for specific buyer circumstances, including certain purchases by buyers under 35, large families and buyers with a recognised disability, subject to statutory value limits.
- Source: Ley 5/2021, de 20 de octubre, de Tributos Cedidos de la Comunidad Autónoma de Andalucía — BOJA núm. 205, 25 de octubre de 2021.
- Notary fees: Real Decreto 1426/1989, de 17 de noviembre, arancel de los Notarios. Registry fees: Real Decreto 1427/1989, de 17 de noviembre, arancel de los Registradores de la Propiedad. The 1.5–2.5% band is indicative, not a statutory rate.
Important limits
- Every figure above is transcribed from the enacted statutory instrument cited beside it and published in the official gazette named. Domus Inventum publishes the citation so it can be checked, not so it can be taken at face value: always verify the rule in force on your transaction date with a qualified lawyer or tax adviser before relying on it.
- Figures assume a private individual purchasing without special exemption. Rates differ for companies, professional resellers, non-residents and buyers qualifying for statutory reductions.
- Under Ley 11/2021 the taxable base for transfer tax is the higher of the price paid and the cadastral reference value (valor de referencia), so tax due can exceed the figure calculated on the asking price.
- Ancillary costs (notary, land registry, independent legal representation, administrative fees) are indicative market bands, not statutory rates. Notary and registry fees themselves follow the state tariffs cited.
- Domus Inventum does not provide legal, tax or financial advice, and never ingests announced-but-unenacted measures. A proposal reported in the press appears here only once published as enacted law in the relevant gazette.
Every Andalusian listing on Domus Inventum shows this breakdown for its own price. Browse homes or compare regions in purchase taxes by region.