22.01.2025

What Taxes and Fees Apply When Buying Property in Marbella?

Buying property in Marbella, as in the rest of Spain, involves specific taxes and additional costs that buyers should be aware of. Below you will find the key points to keep in mind when planning your purchase.

We will start with what you definitely will not pay when working with our real estate agency.

With us, you always know exactly what you are paying for. No hidden costs, just transparency, professionalism, and trust.

1. No buyer’s commission
If you are the buyer, you do not pay any commission. The agency fee is covered exclusively by the seller.

2. No upfront fees to start cooperation
We do not charge any advance payments or initial fees for beginning our cooperation.

3. No fees for property viewings
Property viewings are always included in our services. You never pay extra for presenting or showing properties.

Taxes and Fees You Will Pay When Buying a Villa or Apartment in Marbella

When purchasing property in Marbella, the agreed purchase price is not the only cost to consider. Buyers must also account for additional taxes and fees. Below is a comprehensive overview of the costs involved.

1. Property Purchase Taxes

In addition to the price agreed with the seller, the main additional expense will be ITP tax for resale properties, or VAT in the case of new-build properties.

A. Resale Properties – ITP (Impuesto de Transmisiones Patrimoniales)

ITP is a regional tax, which means each Autonomous Community in Spain sets its own rate. Andalusia, where Marbella and the Costa del Sol are located, applies an ITP rate of 7%.

This means that when buying a resale property in Marbella from a previous owner, the final purchase cost increases by 7% due to this tax. It is worth noting that the 7% rate is the standard rate and may be reduced to 6% for properties valued below €150,000. In the Marbella area, however, this scenario is largely theoretical due to prevailing property prices.

B. New-Build Properties – VAT and AJD

VAT (IVA – Impuesto sobre el Valor Añadido)
When purchasing a property from a developer in Spain, VAT applies. The VAT rate is:
- 10% for residential properties
- 21% for building plots or commercial premises

AJD (Actos Jurídicos Documentados)
This tax amounts to 1.2% of the property value. It covers the notarial deed and registration of the property in the Land Registry.

2. Notary and Land Registry Fees

Notary fees
The notary prepares the public deed of sale (escritura pública). Notary costs depend on the property value and typically range between 0.5% and 1% of the purchase price.

Land Registry fees
These usually amount to approximately 0.3%–0.7% of the property value and cover registration of the new owner in the public property register.

3. Legal Advisory Services

Lawyer’s fees
Legal services typically cost around 1% of the property value. The lawyer verifies the legal status of the property, ensuring there are no debts, liens, or mortgages, and assists with all formal and administrative procedures related to the purchase.