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Closing Costs When Buying Property in Spain (Costa del Sol, Andalusia)

Por eVoost Legal & Tax Desk Última revisión 2026-07-30

Important — please read. This guide is general information, not personalized legal or tax advice. The rates and rules below reflect the regulations in force in Andalusia as of the review date (28 July 2026) and can change by fiscal year and by autonomous community. Individual circumstances (residency, property use, reduced rates, timing) change the numbers materially. Before you commit to any purchase, confirm your specific case with a qualified, independently instructed lawyer and tax advisor (asesor fiscal / abogado colegiado) in Spain.

TL;DR: For a new-build home on the Costa del Sol, budget roughly 11.5%–13.5% of the purchase price in closing costs. Most of that is tax: 10% VAT (IVA) on the price [2] plus 1.2% Stamp Duty (AJD) in Andalusia [1]. The remaining ~0.5%–2.5% covers statutory notary [3] and land-registry [4] fees plus non-regulated professional services (lawyer, gestoría). A resale home is taxed differently: a single 7% Property Transfer Tax (ITP) in Andalusia instead of VAT + AJD [1]. These are indicative figures — confirm the current rates and your own liability with an adviser.

When buying property in Spain, budget for more than the sticker price: a meaningful share of the total outlay is tax and administrative fees (closing costs), normally borne by the buyer. The figures below are general estimates for Andalusia, not a quote for any particular transaction.

New-build vs. resale: the tax difference

The biggest variable is whether you buy a brand-new home from a developer or a resale property from a previous owner.

Breakdown of closing costs for a new-build in Andalusia

1. Taxes — the largest expense (about 11.2%)
* VAT (IVA): Fixed nationally at 10% for new residential properties [2]. The 10% rate also covers up to two garage spaces and annexes transmitted together with the home in the same transaction [2].
* Stamp Duty (AJD): Levied on the notarised deed of sale. The general Andalusian rate is 1.2% [1]. The self-assessment must be filed and paid within two months from the day after the deed is signed (for taxable events on or after 1 Jan 2022), using form (modelo) 600 [1].

2. Notary fees (Arancel Notarial)
The notary certifies the public deed of sale (escritura pública) [6]. Fees follow a national statutory tariff (arancel) based on the property price [3]; the final amount varies slightly with the complexity of the deed and number of copies. As a rough guide, the figure commonly lands in the region of a few hundred to ~€1,200, per the statutory scale [3] — ask the notary’s office for the exact amount for your deed.

3. Land registry fees (Arancel Registral)
Registering the property in your name at the Land Registry (Registro de la Propiedad) [7] is likewise governed by a national statutory tariff based on the property’s value [4]. In practice this is typically a few hundred euros, following that scale [4].

4. Professional and administrative fees (not regulated)
* Lawyer (Honorarios de Abogado): Foreign buyers commonly instruct an independent lawyer specialising in Spanish property law to carry out due diligence and review contracts. These fees are not set by any statutory rate; a commonly quoted market figure is around 1% of the purchase price, plus 21% VAT — confirm the fee directly with the firm you engage.
* Administrative agent (Gestoría): A gestoría often handles tax payment and deed registration. If you take out a mortgage the bank usually appoints its own. This is not a statutory rate; fees are commonly a few hundred euros.

5. Mortgage-related costs (if applicable)
* Property valuation (Tasación): A bank requires an official valuation before approving a loan, paid by the buyer. This is not a regulated tariff and commonly ranges from a few hundred euros upward depending on the property.
* Other bank costs: Under the 2019 mortgage law (Ley 5/2019), the lender — not the buyer — pays the notary, registry and Stamp Duty (AJD) costs of the mortgage deed itself. The buyer still pays the valuation.

How to budget for closing costs

  1. Start with the agreed purchase price.
  2. Add the main taxes — about 11.2% for a new-build (10% VAT [2] + 1.2% Andalusian AJD [1]). On a €500,000 home that is roughly €56,000. Confirm the current rates before relying on this.
  3. Add the regulated fees — the combined notary [3] and land-registry [4] fees, which follow national statutory tariffs (commonly in the low four figures in total).
  4. Add professional services — roughly 1% of the price for a lawyer (plus 21% VAT on that fee) and a few hundred euros for a gestoría; neither is a statutory rate.
  5. Add mortgage costs if financing — a bank valuation of a few hundred euros.
  6. Add a contingency — an extra ~0.5% of the price for unforeseen variations.

Frequently asked questions

Who pays the closing costs — buyer or seller?
The buyer pays almost all closing costs: purchase taxes (VAT + AJD on a new-build [1][2], or ITP on a resale [1]), notary [3] and land-registry [4] fees, and their own legal representation. The seller pays their own capital-gains tax and the municipal Plusvalía tax.

What is the total percentage of closing costs for a new-build in Andalusia?
As a general estimate, about 11.5%–13.5% of the price: ~11.2% in taxes (10% VAT [2] + 1.2% AJD [1]) plus roughly 0.5%–2.5% for notary [3], registry [4], legal and administrative fees. Your figure will depend on your circumstances.

Is a resale cheaper than a new-build on tax?
Generally yes, on the headline rate. In Andalusia the general resale ITP rate is 7% [1], versus the combined ~11.2% (10% VAT [2] + 1.2% AJD [1]) on a new-build. On a €500,000 property that headline difference is about €21,000 — but reduced rates and your own situation can change the comparison.

Do I pay Stamp Duty (AJD) if I get a mortgage?
There are two separate deeds. On a new-build purchase the buyer pays the 1.2% AJD on the purchase deed in Andalusia [1]. If you also take out a mortgage, a second deed is created for the loan; under the 2019 mortgage law the bank — not the buyer — pays the AJD on that mortgage deed.

Are notary and land-registry fees the same across Spain?
Yes. Both follow national statutory tariffs (aranceles), so the rate scales are the same across Spain, including Andalusia [3][4]. The final amount depends on the property value and the complexity of the deed, not the region.

How long do I have to pay the taxes after buying?
For taxable events on or after 1 January 2022, Andalusia allows two months from the day after you sign the public deed of sale to file and pay the Stamp Duty (AJD) or Property Transfer Tax (ITP) [1]. Deadlines can change — confirm the current period before filing.

Reminder: This guide is general information and does not constitute personalized legal or tax advice. Rates and regulations change by fiscal year and by autonomous community, and reduced rates or exemptions may apply to your case. Always confirm your specific situation with a qualified, independently instructed lawyer and tax adviser in Spain before acting.

Sources:
[1] Agencia Tributaria de Andalucía — ITP y AJD (regional rates & filing deadline) — https://www.juntadeandalucia.es/agenciatributariadeandalucia/
[2] BOE — Ley 37/1992 del IVA (10% reduced rate on new dwellings, art. 91) — https://www.boe.es/buscar/act.php?id=BOE-A-1992-28740
[3] BOE — Real Decreto 1426/1989, Arancel de los Notarios — https://www.boe.es/buscar/act.php?id=BOE-A-1989-27356
[4] BOE — Real Decreto 1427/1989, Arancel de los Registradores de la Propiedad — https://www.boe.es/buscar/act.php?id=BOE-A-1989-27357
[5] Agencia Tributaria (AEAT) — Impuesto sobre la Renta de no Residentes (IRNR) — https://sede.agenciatributaria.gob.es/
[6] Consejo General del Notariado — https://www.notariado.org/
[7] Colegio de Registradores de España — https://www.registradores.org/