It depends on the property. For a resale property in Andalusia you pay transfer tax (ITP) of 7% of the purchase price. For a new build bought from a developer you pay 10% VAT (IVA) plus 1.2% stamp duty (AJD). On top of taxes, budget for lawyer, notary and land registry fees. As a real estate agency working daily with international buyers on the Costa del Sol, we prepare an exact cost breakdown for every property before you commit.

A safe rule of thumb is 10–12% on top of the purchase price. For a €1.5M resale villa in Marbella that means roughly €105,000 in ITP plus around €35,000 in legal, notary and registry fees. New builds come in slightly higher because of the 10% VAT plus stamp duty. Our agents include this calculation in every property proposal, so the full budget is clear from day one.

ITP (Impuesto de Transmisiones Patrimoniales) is the transfer tax on resale properties and plots. In Andalusia it is a flat 7% — one of the lowest rates in Spain, which is part of why the Costa del Sol remains so attractive to property investors. A reduced 6% rate applies to primary residences priced under €150,000. The tax is paid within 30 days of signing at the notary.

New builds purchased from a developer carry 10% VAT (IVA) plus stamp duty (AJD) of 1.2% in Andalusia — 11.2% in total. Unlike ITP, VAT is usually paid in stages together with the payment schedule of the development. Our agency works with leading developers in Marbella, Benahavís and Estepona and structures the payment calendar into every new build proposal we present.

It is not legally mandatory, but no experienced real estate agent on the Costa del Sol would recommend buying without one. An independent lawyer verifies the title, checks for debts and charges, confirms licences and handles tax filings. Fees are typically around 1% of the purchase price. SOBE Invest introduces clients to trusted English-speaking lawyers in Marbella as part of our advisory service.

After completion, owners pay annual IBI (local property tax, typically 0.4–1.1% of the cadastral value), a small rubbish collection fee, and community fees if the property is in an urbanisation. Non-resident owners also file an annual non-resident income tax return — on imputed income if the property is for personal use, or on rental income if it is let. We connect clients with tax advisors who handle these filings.

In practice on the Costa del Sol, the buyer covers notary fees (roughly 0.5%) and land registry fees (roughly 0.75%), while the seller pays the plusvalía municipal tax and the estate agency commission. This allocation is confirmed in the private purchase contract — one of the points our Marbella team negotiates and reviews on behalf of every buyer.

A boutique agency like SOBE Invest builds the complete cost picture before you make an offer: correct tax treatment for the specific property, realistic legal and registry fees, and — where relevant — financing costs and structuring options. For international buyers investing in Marbella or relocating to the Costa del Sol, having one advisor coordinate agents, lawyers and tax specialists means no hidden costs and no surprises at the notary.