{"id":1108,"date":"2026-09-25T13:53:41","date_gmt":"2026-09-25T11:53:41","guid":{"rendered":"https:\/\/formentera.studio\/?p=1108"},"modified":"2026-09-25T13:57:45","modified_gmt":"2026-09-25T11:57:45","slug":"koszty-zakupu-nieruchomosci-w-hiszpanii-2026","status":"publish","type":"post","link":"https:\/\/formentera.studio\/en\/koszty-zakupu-nieruchomosci-w-hiszpanii-2026\/","title":{"rendered":"The cost of buying property in Spain in 2026: taxes, fees and a realistic budget"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"1108\" class=\"elementor elementor-1108\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7a41891 e-flex e-con-boxed e-con e-parent\" data-id=\"7a41891\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b91d706 elementor-widget elementor-widget-html\" data-id=\"b91d706\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<nav class=\"fs-crumbs\"><a href=\"\/en\/poradnik\/\">Guides<\/a> <span>\/<\/span> <a href=\"\/en\/poradnik\/#nieruchomosci-w-hiszpanii\">Property in Spain<\/a><\/nav>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a7b5169 fs-h1 elementor-widget elementor-widget-heading\" data-id=\"a7b5169\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">The cost of buying property in Spain in 2026: taxes, fees and a realistic budget<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f556e79 fs-postmeta elementor-widget elementor-widget-post-info\" data-id=\"f556e79\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-83cfc93 elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t<a href=\"https:\/\/formentera.studio\/en\/2026\/09\/25\/\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>25 September 2026<\/time>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-b9bae1c elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\t7 min read\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ddd8375 fs-lead elementor-widget elementor-widget-text-editor\" data-id=\"ddd8375\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>On top of the price of a property in Spain you need to add taxes, notary fees, land registration and a lawyer's fee \u2013 usually around 9% to over 14% in total. Where your purchase falls within that range depends mainly on the region, the type of property and your personal situation.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ee45b13 e-flex e-con-boxed e-con e-parent\" data-id=\"ee45b13\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-22fd5a7 fs-hero-img elementor-widget elementor-widget-image\" data-id=\"22fd5a7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t<figure class=\"wp-caption\">\n\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"2200\" height=\"1467\" src=\"https:\/\/formentera.studio\/wp-content\/uploads\/2026\/09\/poradnik-koszty-ronda-dachy.jpg\" class=\"attachment-full size-full wp-image-1098\" alt=\"Dachy Rondy \u2013 Andaluzja\" srcset=\"https:\/\/formentera.studio\/wp-content\/uploads\/2026\/09\/poradnik-koszty-ronda-dachy.jpg 2200w, https:\/\/formentera.studio\/wp-content\/uploads\/2026\/09\/poradnik-koszty-ronda-dachy-300x200.jpg 300w, https:\/\/formentera.studio\/wp-content\/uploads\/2026\/09\/poradnik-koszty-ronda-dachy-1024x683.jpg 1024w, https:\/\/formentera.studio\/wp-content\/uploads\/2026\/09\/poradnik-koszty-ronda-dachy-768x512.jpg 768w, https:\/\/formentera.studio\/wp-content\/uploads\/2026\/09\/poradnik-koszty-ronda-dachy-1536x1024.jpg 1536w, https:\/\/formentera.studio\/wp-content\/uploads\/2026\/09\/poradnik-koszty-ronda-dachy-2048x1366.jpg 2048w, https:\/\/formentera.studio\/wp-content\/uploads\/2026\/09\/poradnik-koszty-ronda-dachy-1920x1280.jpg 1920w\" sizes=\"(max-width: 2200px) 100vw, 2200px\" \/>\t\t\t\t\t\t\t\t\t\t\t<figcaption class=\"widget-image-caption wp-caption-text\">Photo: Alexis Presa \/ Unsplash<\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d2f8e28 fs-art-body e-flex e-con-boxed e-con e-parent\" data-id=\"d2f8e28\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1977256 fs-art elementor-widget elementor-widget-text-editor\" data-id=\"1977256\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2>In brief<\/h2>\n<ul>\n<li>The largest item is tax: when buying from a private individual, the regional ITP (in 2026, from 6% to 13% at the top of the scale in the regions covered), and when buying from a developer, 10% IVA plus AJD.<\/li>\n<li>Notaries and the land registry charge official tariffs; the lawyer's fee is set by market practice.<\/li>\n<li>An example \u20ac300,000 flat in Andalusia comes with around \u20ac27,000 in costs, i.e. around 9%.<\/li>\n<li>After the purchase there are annual costs \u2013 even if you do not let the property.<\/li>\n<\/ul>\n<p>Below I break down each item: what comes from legislation, what comes from market practice and where the biggest differences between regions lie. Rates are given as of September 2026.<\/p>\n\n<h2>Who are you buying from \u2013 a developer or a private individual?<\/h2>\n<p>Which tax you pay is determined by the seller's status. The first sale of a new home by a developer (<em>obra nueva<\/em>) is subject to VAT (<em>IVA<\/em>) and to stamp duty on the notarial deed (<em>AJD<\/em>). A purchase from a private individual \u2013 usually on the resale market \u2013 is subject to property transfer tax (<em>ITP<\/em>), whose rates are set by the autonomous communities. So in a single transaction you pay either IVA plus AJD, or ITP.<\/p>\n\n<h3>New builds: IVA and AJD<\/h3>\n<ul>\n<li><strong>IVA 10%<\/strong> on the price of the home, including up to two parking spaces and ancillary spaces bought together with it. The 4% rate applies to exceptions, including homes under the special VPO regime (<em>vivienda de protecci\u00f3n oficial<\/em>) (<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-1992-28740\" target=\"_blank\" rel=\"noopener\">VAT Act, Article 91<\/a>).<\/li>\n<li><strong>IVA 21%<\/strong> on plots, and on garages and premises bought separately \u2013 if the seller is a company. The same garage bought from a private individual is subject to ITP.<\/li>\n<li><strong>AJD \u2013 standard rates (as of September 2026):<\/strong> Andalusia 1.2%, Balearic Islands 1.5%, Region of Murcia 1.5% (since 25 July 2025, previously 2%), Canary Islands 0.75%, Valencian Community 1.4% (since 1 June 2026, previously 1.5%), Catalonia 1.5%. For a home bought as a permanent residence, the regions provide for reduced rates.<\/li>\n<li><strong>Canary Islands:<\/strong> IVA is replaced by the local tax <em>IGIC<\/em>. The first sale of a new home is subject to the standard rate of 7%; for VPO homes the rate is 0%, and reduced rates apply to some buyers purchasing a permanent home. AJD is added on top.<\/li>\n<\/ul>\n\n<h3>Resale market: ITP in selected regions (2026)<\/h3>\n<p>The standard rates are shown below. Where the scale is progressive, it is calculated <strong>in bands<\/strong> \u2013 the higher rate applies only to the amount above the threshold, not to the whole price.<\/p>\n<table>\n<thead><tr><th>Region<\/th><th>Standard ITP rate<\/th><th>How it is calculated<\/th><\/tr><\/thead>\n<tbody>\n<tr><td>Andalusia (Costa del Sol, Costa Tropical, Almer\u00eda)<\/td><td>7%<\/td><td>single rate<\/td><\/tr>\n<tr><td>Region of Murcia (Costa C\u00e1lida)<\/td><td>7.75% (since 25.07.2025, previously 8%)<\/td><td>single rate<\/td><\/tr>\n<tr><td>Valencian Community (Costa Blanca, Valencia)<\/td><td>9% (since 1.06.2026, previously 10%); 11% for values above \u20ac1 million<\/td><td>according to the value of the property<\/td><\/tr>\n<tr><td>Catalonia<\/td><td>10% up to \u20ac600k, 11% up to \u20ac900k, 12% up to \u20ac1.5m, 13% above; 20% for a home bought by a large-scale owner (<em>gran tenedor<\/em>)<\/td><td>progressive, in bands<\/td><\/tr>\n<tr><td>Balearic Islands<\/td><td>8% up to \u20ac400k, 9% up to \u20ac600k, 10% up to \u20ac1m, 12% up to \u20ac2m, 13% above<\/td><td>progressive, in bands (scale since 2023)<\/td><\/tr>\n<tr><td>Canary Islands<\/td><td>6,5%<\/td><td>single rate<\/td><\/tr>\n<tr><td>Madrid (for comparison)<\/td><td>6%<\/td><td>single rate<\/td><\/tr>\n<\/tbody>\n<\/table>\n<p>Reduced rates exist almost everywhere, but they nearly always apply to a home bought as a permanent residence in the region concerned \u2013 often with a price cap and sometimes with age or income limits too. For example: 3.5% in Andalusia for people under 35, among others; 5% in Catalonia for people up to 35 with an income limit; 5% in Murcia for people up to 40. In the Balearics, the value limits for reduced rates changed in 2026 \u2013 they differ for Mallorca, Menorca, and Ibiza and Formentera. Someone buying a holiday home will usually not qualify for these reliefs.<\/p>\n<p>It is also worth keeping an eye on announcements: in September 2026 the Andalusian government unveiled a plan to cut the standard ITP rate to 6.75% from 2027. For now this is a budget proposal, not law in force.<\/p>\n\n<h2>Example: a \u20ac300,000 resale flat in Andalusia<\/h2>\n<p>Illustrative figures: cash purchase, one buyer, standard ITP rate of 7%.<\/p>\n<table>\n<thead><tr><th>Item<\/th><th>Basis<\/th><th>Amount (EUR)<\/th><\/tr><\/thead>\n<tbody>\n<tr><td>ITP 7%<\/td><td>regional rate 2026<\/td><td>21 000<\/td><\/tr>\n<tr><td>Lawyer 1% + 21% IVA<\/td><td>market practice<\/td><td>3 630<\/td><\/tr>\n<tr><td>Notary<\/td><td>official tariff, estimate<\/td><td>approx. 1,000<\/td><\/tr>\n<tr><td>Land registry<\/td><td>official tariff, estimate<\/td><td>approx. 400\u2013600<\/td><\/tr>\n<tr><td>Gestor\u00eda<\/td><td>market practice<\/td><td>approx. 400<\/td><\/tr>\n<tr><td>NIE, nota simple, power of attorney, translations<\/td><td>estimate<\/td><td>approx. 500<\/td><\/tr>\n<tr><td><strong>Total<\/strong><\/td><td><\/td><td><strong>approx. 27,000 (approx. 9%)<\/strong><\/td><\/tr>\n<\/tbody>\n<\/table>\n<p>With a mortgage, a valuation and possibly an arrangement fee are added, so the total cost approaches 10%. For comparison: a new flat at the same price in the Valencian Community means \u20ac30,000 in IVA and \u20ac4,200 in AJD (1.4%) \u2013 around 13\u201314% of the price together with the other items. In Catalonia or the Balearics, with higher rates, the share of costs also rises.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6dad24c fs-art-img elementor-widget elementor-widget-image\" data-id=\"6dad24c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t<figure class=\"wp-caption\">\n\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"2200\" height=\"1467\" src=\"https:\/\/formentera.studio\/wp-content\/uploads\/2026\/09\/poradnik-koszty-barcelona-kamienice.jpg\" class=\"attachment-full size-full wp-image-1099\" alt=\"Kamienice w Barcelonie\" srcset=\"https:\/\/formentera.studio\/wp-content\/uploads\/2026\/09\/poradnik-koszty-barcelona-kamienice.jpg 2200w, https:\/\/formentera.studio\/wp-content\/uploads\/2026\/09\/poradnik-koszty-barcelona-kamienice-300x200.jpg 300w, https:\/\/formentera.studio\/wp-content\/uploads\/2026\/09\/poradnik-koszty-barcelona-kamienice-1024x683.jpg 1024w, https:\/\/formentera.studio\/wp-content\/uploads\/2026\/09\/poradnik-koszty-barcelona-kamienice-768x512.jpg 768w, https:\/\/formentera.studio\/wp-content\/uploads\/2026\/09\/poradnik-koszty-barcelona-kamienice-1536x1024.jpg 1536w, https:\/\/formentera.studio\/wp-content\/uploads\/2026\/09\/poradnik-koszty-barcelona-kamienice-2048x1366.jpg 2048w, https:\/\/formentera.studio\/wp-content\/uploads\/2026\/09\/poradnik-koszty-barcelona-kamienice-1920x1280.jpg 1920w\" sizes=\"(max-width: 2200px) 100vw, 2200px\" \/>\t\t\t\t\t\t\t\t\t\t\t<figcaption class=\"widget-image-caption wp-caption-text\">Photo: Deyan Sight \/ Unsplash<\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-095dabf fs-art elementor-widget elementor-widget-text-editor\" data-id=\"095dabf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2>Notary, land registry, lawyer<\/h2>\n<h3>Notary (<em>notario<\/em>)<\/h3>\n<p>The notary's fee is set by an official tariff (<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-1989-28111\" target=\"_blank\" rel=\"noopener\">Real Decreto 1426\/1989<\/a>) and depends on the price and the scope of the deed. For a typical flat purchase it usually ranges from a few hundred to around \u20ac1,500. The Civil Code provides that the cost of drawing up the deed is borne by the seller and the cost of the first certified copy by the buyer, unless the parties agree otherwise.<\/p>\n\n<h3>Land registry (<em>Registro de la Propiedad<\/em>)<\/h3>\n<p>Registering ownership is charged according to the tariff set out in <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-1989-28112\" target=\"_blank\" rel=\"noopener\">Real Decreto 1427\/1989<\/a> \u2013 usually a few hundred euros at typical flat prices. Before signing anything, it is worth ordering a <em>nota simple<\/em>, an extract showing the owner and any charges; through the Colegio de Registradores platform it costs \u20ac9.02 plus IVA.<\/p>\n\n<h3>Lawyer (<em>abogado<\/em>)<\/h3>\n<p>Lawyers' fees are not regulated. In market practice they are often around 1% of the price plus 21% IVA, usually with a minimum fee. The lawyer checks the legal status and the legality of the building, any debts to the community of owners and the municipality, and prepares the contracts. For resale houses, especially on rural land (<em>suelo r\u00fastico<\/em>), this is not an expense worth economising on.<\/p>\n\n<h3>Formalities and smaller items<\/h3>\n<ul>\n<li><strong>NIE<\/strong> \u2013 the foreigner's identification number. The official fee (form 790, code 012) for issuing an NIE is \u20ac9.84 (<a href=\"https:\/\/sede.policia.gob.es\/portalCiudadano\/_es\/tramites_extranjeria_tasas.php\" target=\"_blank\" rel=\"noopener\">Polic\u00eda Nacional, 2026<\/a>).<\/li>\n<li><strong>Gestor\u00eda<\/strong> \u2013 an agency that files the tax return and oversees the registration: roughly a few hundred euros.<\/li>\n<li><strong>A notarial power of attorney<\/strong>, if you are not coming to the signing \u2013 plus an apostille and a sworn translation for a document from Poland.<\/li>\n<li><strong>A Spanish bank account<\/strong> \u2013 needed for fees and bills; non-residents often pay for its upkeep.<\/li>\n<\/ul>\n<p>Two rules apply when <strong>the seller is a non-resident<\/strong>. The buyer withholds 3% of the price and pays it to the tax office on account of the seller's tax \u2013 usually the lawyer does this at the signing. The municipal tax on the increase in land value (<em>plusval\u00eda municipal<\/em>) is, as a rule, paid by the seller, but when the seller is a non-resident the obligation passes to the buyer, who deducts the amount from the price.<\/p>\n\n<h3>Deposit and currency exchange<\/h3>\n<p>The deposit under the preliminary contract (<em>contrato de arras<\/em>) is not a cost, but you need to have it earlier \u2013 in practice often around 10% of the price, a few weeks before the deed. With <em>arras penitenciales<\/em> , the buyer loses it if they pull out, which is why the contract is signed only after the legal status has been checked. For transfers from Poland, the exchange rate can be a real cost \u2013 on a sum of several hundred thousand euros, the difference between offers can be noticeable.<\/p>\n\n<h2>Mortgages for non-residents<\/h2>\n<p>Since the changes of 2018\u20132019 (<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2019-3814\" target=\"_blank\" rel=\"noopener\">Ley 5\/2019<\/a>), the AJD tax on the mortgage, the notary, registration and the gestor\u00eda for the loan have been paid by the bank. The borrower is left with, among other things, the property valuation (<em>tasaci\u00f3n<\/em>), any arrangement fee and the insurance required under the offer. Banks usually lend non-residents 60\u201370% of the value (market practice), so you need cash for taxes and costs on top of your deposit.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-48b5ef1 fs-art-img elementor-widget elementor-widget-image\" data-id=\"48b5ef1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t<figure class=\"wp-caption\">\n\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"2200\" height=\"1467\" src=\"https:\/\/formentera.studio\/wp-content\/uploads\/2026\/09\/poradnik-koszty-sewilla-panorama.jpg\" class=\"attachment-full size-full wp-image-1147\" alt=\"Sewilla \u2013 panorama zabudowy starego miasta\" srcset=\"https:\/\/formentera.studio\/wp-content\/uploads\/2026\/09\/poradnik-koszty-sewilla-panorama.jpg 2200w, https:\/\/formentera.studio\/wp-content\/uploads\/2026\/09\/poradnik-koszty-sewilla-panorama-300x200.jpg 300w, https:\/\/formentera.studio\/wp-content\/uploads\/2026\/09\/poradnik-koszty-sewilla-panorama-1024x683.jpg 1024w, https:\/\/formentera.studio\/wp-content\/uploads\/2026\/09\/poradnik-koszty-sewilla-panorama-768x512.jpg 768w, https:\/\/formentera.studio\/wp-content\/uploads\/2026\/09\/poradnik-koszty-sewilla-panorama-1536x1024.jpg 1536w, https:\/\/formentera.studio\/wp-content\/uploads\/2026\/09\/poradnik-koszty-sewilla-panorama-2048x1366.jpg 2048w, https:\/\/formentera.studio\/wp-content\/uploads\/2026\/09\/poradnik-koszty-sewilla-panorama-1920x1280.jpg 1920w\" sizes=\"(max-width: 2200px) 100vw, 2200px\" \/>\t\t\t\t\t\t\t\t\t\t\t<figcaption class=\"widget-image-caption wp-caption-text\">Photo: Andrea Huls Pareja \/ Unsplash<\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-45ce8ce fs-art elementor-widget elementor-widget-text-editor\" data-id=\"45ce8ce\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2>After the purchase: annual costs<\/h2>\n<ul>\n<li><strong>IBI<\/strong> \u2013 the municipal property tax, calculated on the cadastral value (<em>valor catastral<\/em>). For urban properties the rate is, as a rule, between 0.4% and 1.1% and is set by the municipality.<\/li>\n<li><strong>Community of owners<\/strong> (<em>comunidad de propietarios<\/em>) \u2013 from a few dozen to a few hundred euros a month, depending on the pool, garden or concierge.<\/li>\n<li><strong>Refuse collection<\/strong> (<em>tasa de basura<\/em>), insurance, utilities.<\/li>\n<li><strong>Non-resident income tax<\/strong> (<em>IRNR<\/em>, form 210). When the property is not let, deemed income is assumed: 1.1% of the cadastral value in municipalities where values have been revised in the last 10 years, and 2% elsewhere \u2013 in proportion to the days of the year. The tax is 19% for residents of the EU, Iceland, Norway and Liechtenstein, and 24% for everyone else. Rental income is taxed at the same rates; EU\/EEA residents can deduct expenses (<a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/no-residentes\/irnr-sin-establecimiento-permanente\/cuestiones-especificas-sobre-tributacion-inmuebles\/renta-imputada-inmueble-urbano-uso-propio.html\" target=\"_blank\" rel=\"noopener\">Agencia Tributaria<\/a>).<\/li>\n<li><strong>Wealth tax<\/strong> (<em>Impuesto sobre el Patrimonio<\/em>) \u2013 non-residents pay it on assets in Spain above the \u20ac700,000 tax-free allowance. For very large fortunes (over \u20ac3 million net), the so-called solidarity tax, which remains in force, also comes into play \u2013 returns for 2025 were filed in July 2026.<\/li>\n<\/ul>\n\n<h2>And the \"100% tax\" for foreigners?<\/h2>\n<p>At the start of 2025 the government announced a tax of up to 100% of the value on property purchases by non-EU buyers, and in May 2025 the PSOE parliamentary group tabled a bill in Congress containing that measure (<a href=\"https:\/\/www.congreso.es\/public_oficiales\/L15\/CONG\/BOCG\/B\/BOCG-15-B-229-1.PDF\" target=\"_blank\" rel=\"noopener\">no. 122\/000196<\/a>). As of September 2026 the bill had not been passed. Nor would it apply to citizens of Poland or other EU countries.<\/p>\n\n<h2>How I budget in practice<\/h2>\n<p>For initial calculations I cautiously assume around 10% of the price for resale properties in regions with a single, lower ITP rate, and 13\u201315% for a new home or in regions with a progressive scale \u2013 plus annual costs. Rates have changed several times in the last two years, so before reserving I always ask a lawyer or tax adviser (<em>asesor fiscal<\/em>) to run the figures for the specific property and the specific buyer.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6ce67e5 fs-art elementor-widget elementor-widget-text-editor\" data-id=\"6ce67e5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3 class=\"fs-src-h\">Sources and updates<\/h3>\n<ul class=\"fs-sources-list\">\n<li><a href=\"https:\/\/www.juntadeandalucia.es\/organismos\/economiahaciendayfondoseuropeos\/areas\/tributos-juego\/tributos\/paginas\/MedidasITPAJD.html\" target=\"_blank\" rel=\"noopener\">Junta de Andaluc\u00eda \u2013 ITP and AJD rates<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/doc.php?id=BOE-A-2025-11959\" target=\"_blank\" rel=\"noopener\">Ley 5\/2025 Generalitat Valenciana \u2013 ITP and AJD from 1.06.2026 (BOE)<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/doc.php?id=BOE-A-2025-10270\" target=\"_blank\" rel=\"noopener\">Decreto-ley 5\/2025 Generalitat de Catalunya \u2013 ITP scale (BOE)<\/a><\/li>\n<li><a href=\"https:\/\/atib.es\/TA\/contenido.aspx?Id=5346&amp;lang=es\" target=\"_blank\" rel=\"noopener\">Ag\u00e8ncia Tribut\u00e0ria de les Illes Balears \u2013 ITP and AJD<\/a><\/li>\n<li><a href=\"https:\/\/agenciatributaria.carm.es\/en\/-\/novedades-en-materia-de-tributos-aprobadas-en-la-ley-de-presupuestos-generales-de-la-comunidad-autonoma-de-la-region-de-murcia-para-el-ano-2025\" target=\"_blank\" rel=\"noopener\">Agencia Tributaria de la Regi\u00f3n de Murcia \u2013 2025 changes<\/a><\/li>\n<li><a href=\"https:\/\/www3.gobiernodecanarias.org\/tributos\/atc\/estatico\/asistencia_contribuyente\/guias\/pdf\/guia_completa_itp_y_ajd.pdf\" target=\"_blank\" rel=\"noopener\">Agencia Tributaria Canaria \u2013 ITP and AJD guide<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-1992-28740\" target=\"_blank\" rel=\"noopener\">Ley 37\/1992 on IVA (BOE)<\/a><\/li>\n<li><a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/no-residentes\/irnr-sin-establecimiento-permanente\/cuestiones-especificas-sobre-tributacion-inmuebles\/renta-imputada-inmueble-urbano-uso-propio.html\" target=\"_blank\" rel=\"noopener\">Agencia Tributaria \u2013 non-residents, deemed income<\/a><\/li>\n<li><a href=\"https:\/\/sede.policia.gob.es\/portalCiudadano\/_es\/tramites_extranjeria_tasas.php\" target=\"_blank\" rel=\"noopener\">Polic\u00eda Nacional \u2013 fees for matters concerning foreign nationals<\/a><\/li>\n<\/ul>\n<p class=\"fs-verified\">Information verified: 25 September 2026<\/p>\n<p class=\"fs-note\">This article is for information only and is not a substitute for individual tax or legal advice. Before buying, discuss your situation with a Spanish tax adviser (<em>asesor fiscal<\/em>) or lawyer (<em>abogado<\/em>).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ae727d4 e-flex e-con-boxed e-con e-parent\" data-id=\"ae727d4\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-206f90a fs-h2 elementor-widget elementor-widget-heading\" data-id=\"206f90a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Planning to buy property in Spain?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0f2fa82 fs-text elementor-widget elementor-widget-text-editor\" data-id=\"0f2fa82\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align:center\">Tell me about your plans \u2013 I will be happy to help you find the right direction.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-db4f4a1 elementor-align-center fs-btn elementor-widget elementor-widget-button\" data-id=\"db4f4a1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/en\/contact-us\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Let's talk<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-df41405 e-flex e-con-boxed e-con e-parent\" data-id=\"df41405\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-faf1211 elementor-widget elementor-widget-html\" data-id=\"faf1211\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"fs-related\"><p class=\"fs-overline\">Guides<\/p><ul class=\"fs-region-list\"><li><a href=\"\/en\/poradnik\/#nieruchomosci-w-hiszpanii\"><span class=\"fs-rl-name\">More: Property in Spain<\/span><span class=\"fs-rl-arrow\">\u2192<\/span><\/a><\/li><li><a href=\"\/en\/poradnik\/\"><span class=\"fs-rl-name\">All Guide articles<\/span><span class=\"fs-rl-arrow\">\u2192<\/span><\/a><\/li><\/ul><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>ITP or IVA, AJD, notary, registry, lawyer and annual costs. 2026 rates for the regions where Poles buy most often, with a worked example.<\/p>","protected":false},"author":3,"featured_media":1098,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"footnotes":""},"categories":[20],"tags":[],"class_list":["post-1108","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nieruchomosci-w-hiszpanii"],"_links":{"self":[{"href":"https:\/\/formentera.studio\/en\/wp-json\/wp\/v2\/posts\/1108","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/formentera.studio\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/formentera.studio\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/formentera.studio\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/formentera.studio\/en\/wp-json\/wp\/v2\/comments?post=1108"}],"version-history":[{"count":10,"href":"https:\/\/formentera.studio\/en\/wp-json\/wp\/v2\/posts\/1108\/revisions"}],"predecessor-version":[{"id":1159,"href":"https:\/\/formentera.studio\/en\/wp-json\/wp\/v2\/posts\/1108\/revisions\/1159"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/formentera.studio\/en\/wp-json\/wp\/v2\/media\/1098"}],"wp:attachment":[{"href":"https:\/\/formentera.studio\/en\/wp-json\/wp\/v2\/media?parent=1108"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/formentera.studio\/en\/wp-json\/wp\/v2\/categories?post=1108"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/formentera.studio\/en\/wp-json\/wp\/v2\/tags?post=1108"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}