Buying costs in Marbella & the Costa del Sol: what you really pay
Taxes, notary, land registry and legal fees explained clearly, with a worked example on a €750,000 home. Written by a tax advisor, reviewed by a lawyer.
When you buy a property in Marbella, Estepona, Benahavís or anywhere on the Costa del Sol, plan for around 9% on top of the price for a resale home and around 13% for a new build. Most of it is tax. The rest is notary, land registry and legal fees, and it all has to be paid in cash: banks finance the property, not the costs.
This guide is general information based on the rules in force in Andalusia in October 2026. Every purchase is different. Before you sign, ask for a written cost estimate for your specific case.
Costs at a glance
The type of property decides the tax you pay. A resale (second-hand) home pays transfer tax. A new build bought directly from the developer pays VAT plus stamp duty instead. Fees are similar in both cases.
Total buying costs as % of the price
Example price €750,000 · Lawyer at 1% + VAT · Rounded figures
Taxes on a resale home
If you buy from a private owner, you pay Transfer Tax (ITP, Impuesto de Transmisiones Patrimoniales). In Andalusia it is a flat 7%, whatever the price of the property.
What the 7% is calculated on
The tax is calculated on the higher of two figures: the price in the deed, or the property's reference value (valor de referencia) published by the Spanish Cadastre (Catastro). If you buy below the reference value, you still pay tax on the reference value. We check it before you make an offer.
Reduced rates: rarely for international buyers
Andalusia has lower rates (6% and 3.5%), but only for a main residence up to €150,000, or up to €250,000 in specific cases such as large families or disability. In Marbella prices, very few international buyers qualify.
Taxes on a new build
When you buy a brand-new home directly from the developer, you do not pay transfer tax. You pay VAT and stamp duty instead. Both are paid on the price, at the notary or with each off-plan instalment.
VAT (IVA) of 10% on the price, plus 1.2% stamp duty (AJD). Plots, commercial units and garages bought separately pay 21% VAT. If you buy off-plan, VAT is added to every stage payment.
Calculated on the higher of the deed price and the reference value. Unlike VAT, it is not paid to the seller: you pay it directly to the Andalusian tax office after completion.
Notary, registry and legal fees
Notary and land registry fees are set by official scales, so they vary little between offices. Legal fees are agreed with your lawyer, so always ask for a written quote.
| Cost | What it covers | Typical amount* |
|---|---|---|
| Notary | Signing the title deed and certified copies | €800 – €1,500 |
| Land Registry | Registering you as the new owner | €600 – €1,000 |
| Independent lawyer | Due diligence, contracts, completion, tax returns | ≈ 1% + 21% VAT |
| Admin (gestoría) | Filing taxes and registry paperwork | €300 – €600 |
| NIE and bank account | Foreigner tax number and Spanish account (required) | Small fees |
| Survey (optional) | Technical inspection of the property | €500 – €1,500 |
*Guide amounts for a property of around €750,000. Notary and registry fees rise slightly with the price.
Worked example: a €750,000 home
Here is what the same price means for a resale apartment and for a new-build apartment bought from the developer.
- Transfer tax (7%)€52,500
- Notary≈ €1,200
- Land Registry≈ €900
- Lawyer (1% + VAT)€9,075
- Admin and bank≈ €500
- VAT (10%)€75,000
- Stamp duty (1.2%)€9,000
- Notary≈ €1,200
- Land Registry≈ €900
- Lawyer (1% + VAT)€9,075
- Admin and bank≈ €500
The total cash you need is the price plus these costs: about €814,000 for the resale home and €846,000 for the new build.
If you take a mortgage
Since the 2019 mortgage law, the bank pays most mortgage costs: the notary for the mortgage deed, the registry, the admin and the stamp duty on the mortgage. As the buyer, you usually pay:
- The bank valuation (tasación), usually €300 – €700
- Any opening fee the bank charges, if agreed
- Copies of the deed you ask for yourself
Banks usually lend non-residents 60–70% of the price or the valuation, whichever is lower. Your deposit and all buying costs have to come from your own funds.
When each payment is due
Reservation
A deposit to take the property off the market while your lawyer checks it.
Private contract
Usually 10% of the price, about 2–4 weeks later.
Completion
Balance paid at the notary. New-build VAT and stamp duty paid here.
Taxes filed
Resale transfer tax paid to the Andalusian tax office after signing.
Registered
The Land Registry records you as owner, usually within 1–2 months.
Four things buyers often miss
The 3% retention
If the seller is not a Spanish tax resident, you must keep back 3% of the price at completion and pay it to the Spanish tax office within one month (form 211). If you don't, the property can answer for the seller's tax.
Debts stay with the property
Unpaid property tax (IBI) and community fees can pass to the new owner. Your lawyer should get certificates showing everything is paid before completion.
Plusvalía is the seller's tax
The municipal capital gains tax (plusvalía municipal) is paid by the seller. Make sure the contract says so and that it is settled.
Headlines vs. law
The proposed 100% tax on non-EU buyers announced in 2025 is not in force as of October 2026. It has not been debated in Parliament. We update this guide if that changes.
Know your numbers before you make an offer
We prepare a written estimate of your total buying costs for the specific property, check the reference value, and handle the tax filings after completion. You see what you will pay before you commit.
Ask for your cost estimateBuying costs in Spain: your questions
How much are buying costs in Marbella?
Who pays the notary in Spain, the buyer or the seller?
Do non-residents pay more tax when buying property in Spain?
Can I include the buying costs in my mortgage?
Is the 100% tax for non-EU buyers in force?
What is the reference value (valor de referencia)?
Related guides and services
- Buying a home in Marbella with an independent advisor
- Investing in property on the Costa del Sol
- Relocating to the Costa del Sol
- Legal & tax advice for property buyers
Sources
- Junta de Andalucía – Ley 5/2021 de Tributos Cedidos (ITP 7%, AJD 1.2%)
- Agencia Tributaria (AEAT) – VAT on housing; form 211 (3% retention)
- Dirección General del Catastro – Valor de referencia
- Ley 5/2019 de Contratos de Crédito Inmobiliario (mortgage costs)
- Notary and Land Registry official fee scales (RD 1426/1989 and RD 1427/1989)
This guide is for general information and does not replace personal legal or tax advice. Rates were reviewed in October 2026. InnovaLiving accepts no liability for decisions taken on the basis of this guide without individual advice.
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