Buying a home in Marbella in 2026 costs, on top of the price, between 7.5% and 9% for a resale property and around 12–13% for a new build. Most of it is tax: 7% transfer tax (ITP) on a resale, or 10% VAT plus 1.2% stamp duty (AJD) on a new build. Notary, land registry, admin and legal fees complete the bill.
Which taxes do you pay when buying a home in Marbella?
Marbella is in Andalusia, so the purchase taxes are the Andalusian ones. They are the same for a Spanish buyer as for a foreigner, resident or not.
| Cost | Resale | New build | Who pays |
|---|---|---|---|
| Purchase tax | ITP 7% | VAT 10% | Buyer |
| Stamp duty (AJD) | Not payable | 1.2% | Buyer |
| Notary for the sale | Official scale, about €700–1,500 | Official scale, about €700–1,500 | Buyer, unless agreed otherwise |
| Land registry | Official scale, about €400–900 | Official scale, about €400–900 | Buyer |
| Admin agency | Optional, about €200–400 | Optional, about €200–400 | Buyer |
| Lawyer | Fees are free, often around 1% plus VAT | Fees are free, often around 1% plus VAT | Buyer |
| Municipal capital gains tax | Set by the town hall | Set by the town hall | Seller |
The 7% ITP has been Andalusia's general rate since the 2021 reform (Law 5/2021). It is calculated on the higher of two values: the price in the deed or the Land Registry's reference value. The reduced rates for a main home only apply up to €150,000, which is rare in Marbella.
How much does buying in Marbella cost in total? Three examples
We take a €500,000 apartment and the median of Marbella listings in our November 2026 market report, €950,000. Notary, registry and admin are estimates at the top of the range; the tax is exact. A lawyer, if you hire one, is extra.
| Item | €500,000 resale | €950,000 resale | €950,000 new build |
|---|---|---|---|
| ITP 7% | €35,000 | €66,500 | Not applicable |
| VAT 10% + AJD 1.2% | Not applicable | Not applicable | €106,400 |
| Notary, registry and admin | ≈ €2,500 | ≈ €3,000 | ≈ €3,000 |
| Approximate total without lawyer | ≈ €37,500 (7.5%) | ≈ €69,500 (7.3%) | ≈ €109,400 (11.5%) |
What extra costs does a non-resident buyer have?
- NIE: the official fee is low, but if you delegate it you pay for a power of attorney, apostille, translation and fees.
- Lawyer: not compulsory, but it is usual to hire an independent one to check charges, permits and debts on the property.
- 3% withholding: if the seller is non-resident, the buyer withholds 3% of the price and pays it to the tax office with form 211. It is deducted from the payment to the seller, not an extra cost.
- Currency exchange: if you pay from outside the euro, the exchange-rate difference can cost more than the notary.
- Every year: IBI property tax, rubbish collection fee, community fees and the non-resident tax return (form 210), even if you do not let the property.
When are the purchase taxes paid?
ITP or AJD is paid in Andalusia with form 600 within two months of signing; the VAT on a new build is paid to the developer together with the price. Without proof of payment, the Land Registry will not register the home in your name.
Official sources
- Andalusian Tax Agency (juntadeandalucia.es): ITP and AJD, form 600.
- Spanish Tax Agency (sede.agenciatributaria.gob.es): non-residents, forms 210 and 211.
- Notary fee scale: Royal Decree 1426/1989.
How EVS helps non-resident buyers in Marbella
At EVS Property Group we coordinate the whole purchase for buyers who live abroad: NIE, bank account, non-resident mortgage, power of attorney to sign without travelling, independent lawyer and utility transfers. Before you reserve, we give you the cost breakdown for each home you are interested in, with notary and registry estimates.
FAQ
Do foreigners pay more tax when buying in Marbella?
No. ITP, VAT and AJD are the same for everyone. What changes for a non-resident is the annual tax return on form 210.
How much tax do you pay on a €1 million home in Marbella?
On a resale, €70,000 of ITP at 7%; on a new build, €112,000 between 10% VAT and 1.2% AJD. Add notary, registry and, if you hire one, a lawyer.
Who pays the municipal capital gains tax in Marbella?
The seller, unless the contract says otherwise.
Can purchase costs be financed with the mortgage?
Rarely. Banks usually lend a non-resident around 60–70% of the value, and taxes and costs are paid from savings.
