Region

Buying a home in Andalusia: transfer tax and prices

Taxes at the region's official rates · appraised values of the ministry · INE house price index.

In short

On a €300,000 resale home in Andalusia, transfer tax and land registry fees come to €21,201 (7% tax at the general rate). Homes were appraised at €1,982/m² on average in Q2 2026 (+13.8% over a year); the INE index rose 11.9%.

Calculate for Andalusia

If you buy

Taxes, land registry and loan in Andalusia

General rates of Andalusia. Change any field: the amounts are recalculated instantly.

Value taxed€300,000
Transfer tax (ITP)€21,000 (7%)
Land registry (registration + presentation)€201
Buyer total (taxes + land registry)€21,201
Notary's deed fee (the seller's by default)€388
Loan of 80% of the price€240,000
Monthly payment, 25 years at 3.134%€1,155

General rates for an individual buyer. Not applied: reduced rates (young buyers, large families, disability, main home under a price cap…), the 20% Catalan rate for large holders, the optional notary discount of up to 10%. Not included: notary copies and folios (they depend on the length of the deed), gestoría, valuation, mortgage costs (the AJD on the mortgage deed is paid by the lender). The notary's deed fee is shown apart: by default the seller pays the deed and the buyer the first copy (Civil Code, art. 1455), unless the contract says otherwise. The land registry fee is paid by the person in whose favour the right is registered, the buyer (Real Decreto 1427/1989, annex II, rule 8). The loan uses 80% of the price, the usual maximum described by the Banco de España (not a legal cap), and the Banco de España average rate on mortgage loans for open-market housing, not an offer. All the rates and sources.

If you sell

Income tax on the gain

National rates, the same in every region: your tax residence decides.

Capital gain€80,000
Rate on the gain19%
Income tax on the gain€15,200
Buyer's 3% withholding (advance)€12,000
Left to pay on the return€3,200

Non-resident: 19% on the gain (IRNR), whatever the country; the buyer withholds 3% of the price on form 211 and the seller settles on form 210, where the 3% is credited and any excess refunded.

Not computed: the plusvalía municipal (each town sets its rate and coefficients; the buyer pays it when the seller is a non-resident individual), the main-home reinvestment and over-65 exemptions, agency and notary fees (no official scale for agents). Costs and taxes of the sale you paid lower the gain: subtract them from the sale price. Capital gains tax on a home sale.

The questions, answered

How much transfer tax on a €300,000 resale home in Andalusia?

On a €300,000 resale home in Andalusia, transfer tax (ITP) at the general rate of Andalusia (7%) is €21,000, and land registry fees €201: €21,201 for the buyer, before notary copies and any reduced rate; the tax is charged on the Catastro reference value if it is higher than the price.

And on a new home in Andalusia?

On a new €300,000 home bought from the developer in Andalusia, the buyer pays VAT at 10% (€30,000) instead of transfer tax, plus stamp duty on the deed (AJD) of €3,600 and land registry fees of €201: €33,801 in all.

Are home prices rising in Andalusia?

Yes: the INE house price index for Andalusia changed by +11.9% over a year in Q2 2026 (Spain: 12.2%), and the ministry's average appraised value in Andalusia reached €1,982/m², +13.8% over a year.

How much tax when you sell a home in Andalusia?

The income tax on the gain is national, the same in Andalusia as elsewhere. A non-resident pays 19% of the gain (IRNR): sold €400,000, bought for an acquisition value of €320,000, the gain of €80,000 costs €15,200; the buyer withholds 3% of the price (€12,000) as an advance, credited on form 210. A resident pays the savings scale of 19% to 30%: €17,280 on the same gain, with no other savings income and before the personal minimum. The plusvalía municipal is a separate town tax, at the rate of each town hall.

The figures

MeasureValueSource
Transfer tax (ITP) on €300,000€21,000Ley 5/2021, de 20 de octubre, de Tributos Cedidos de la Comunidad Autónoma de Andalucía, art. 41
Land registry on €300,000€201Real Decreto 1427/1989
Notary's deed fee on €300,000 (seller by default)€388Real Decreto 1426/1989
Andalusia, appraised value, Q2 2026€1,982/m²Ministry (+13.8% a year)
Andalusia, INE house price index, change over a year+11.9%INE, Q2 2026

Appraised value: the average value per m² of open-market homes valued by approved valuation companies, not a sale price. Q2 2025 to Q2 2026 change computed by Payotte from the two quarters published by the ministry.

Buying from abroad

A foreign buyer pays the same purchase taxes as a resident; what differs is the NIE, the non-resident tax every year and the 3% withholding on a later sale. Buying as a foreigner · non-resident tax calculator · purchase costs in every region.

Cities of Andalusia on Payotte

Sources