Total buying costs in Spain: every line, who pays

The cost lines

“Salvo pacto en contrario”: the Civil Code rule can be changed by the contract, so check what the contract says. The tax rule cannot: the ITP taxpayer is the buyer “cualesquiera que sean las estipulaciones establecidas por las partes en contrario”. A clause can shift the cost between buyer and seller, but not the legal taxpayer.

ITP or VAT plus AJD

Which tax applies depends on the seller. Transfers by a business in the course of its activity, and deliveries subject to IVA, are outside the ITP (RDLeg 1/1993, art. 7.5). So a home bought from a developer carries IVA, at 10% for dwellings with up to two garage spaces (Ley 37/1992, art. 91.Uno.1.7º), plus AJD, which is charged on the first copy of the deed (art. 31.2). The Canary Islands apply IGIC instead of IVA, and Ceuta and Melilla IPSI (Melilla’s ordinance sets 4% on the delivery of a new home; Ceuta’s rate was not read); the calculator shows what Payotte has read. IVA is national; ITP and AJD rates are regional.

The tax base is the higher of the price and the Catastro reference value on the date of the transaction (art. 10.2). The Basque Country and Navarre have their own foral rules. For a home not yet built, see buying off plan.

Worked example: €300,000 resale home

This is a calculation, not a quote. Assumptions: a resale home bought from a private individual, price €300,000 and a Catastro reference value no higher, the region’s general rate, no reduced rate for age, income or family, and deed and registry fees from the state scales.

The gap between the two columns comes only from the regional tax. The notary and registry figures are state-wide. The notary figure covers the deed only: the first copy, extra folios and any separate mortgage deed are not included, because the number of pages is not known in advance. The same calculation for a €250,000 home gives a deed fee of €364.26 and a registry fee of €181.59 plus €6.01 for the presentation entry.

For a new home at the same price, Andalusia’s IVA would be €30,000 at 10%; the general AJD rate there is 1.2% (Ley 5/2021, art. 49), i.e. €3,600 on a €300,000 base. Other regions: use the purchase costs calculator, which applies each region’s general rate.

Notary and registry

The notary scale (RD 1426/1989, annex I, no. 2.1) has a 5% rebate and the notary may give a further discount of up to 10% (RDL 6/2000, art. 35.1). The registry scale has two successive 5% reductions for a home purchase. Both are explained in notary fees in Spain and land registry fees in Spain.

Costs that depend on the situation

• Valuation: a lender asks for one; see property valuation for a mortgage and who pays the mortgage costs. Payotte has read no official tariff for valuations.
• Gestoría: an administrative agent who, in practice, may handle the filings. No official scale exists; ask for a written quote.
• Plusvalía municipal: a municipal tax on the land value gain, due by the seller as taxpayer; if the seller is a non-resident individual, the buyer is the substitute taxpayer (TRLRHL art. 106.2), so the price should account for it.
• Withholding: 3% of the price withheld from a non-resident seller is not a cost for the buyer, but it must be paid within a month (see the steps guide).
• Unpaid IBI and community debts attach to the property: see community debt certificate.

Which professional to consult

A property lawyer can say who bears each line under your contract; a mortgage lender states the valuation and deed costs it asks for. Payotte does not list or rank notaries or gestorías.