The costs associated with the purchase of a property can be classified as follows:

  1. Taxes
  2. Registry and notary
  3. Gestoría (management)
  4. Lawyer
  5. Architect/engineer
  6. Mortgage
  7. Real estate agent


A- New property:

The purchase of a newly built or refurbished property will accrue Value Added Tax (VAT) and Stamp Duty (AJD). In order not to have to pay VAT and AJD the property must have been used or rented (by persons other than the purchasers) for a minimum period of two years from the date of issue of the completion certificate by the architect who directed the work.

The percentages are:

– VAT. 10% (4% in social housing)

– AJD currently 1.5%.(2% if the purchase price is over 1.000.000€).

The same percentages of VAT and AJD will be paid for parking spaces up to a maximum of two, provided that they are acquired at the same time as the purchase of the property, i.e. in the same deed of purchase and that they are also located in the same building. In the opposite case, i.e. if it is a new garage and the requirements of the previous paragraph are not met, 21% VAT and the same percentage of AJD 1.5% will be payable.

It should be borne in mind that in relation to VAT and AJD there are bonuses or reductions in specific cases and also exemptions and other cases that can be very important. So if you have any doubts, it is always advisable to consult an expert in the field, because it can save you a lot of money.


B- Second-hand property:

In case of a second hand flat, the ITP must be paid according to the price, it is calculated at 8% for the first 400.000€, 9% for the following 200.000€, 10% for the following 400.000€ and 12% for the next 1.000.000€ and 13% from 2.000.000€ onwards.

– Example: in case of a purchase of a second hand property with a price of 1.200.000€, 8% on 400.000€ = 32.000€, 9% for the next 200.000€ = 18.000€, 10% for the next 400.000€ = 40.000€ and 12% for the rest of the price, in this case 200.000€ = 24.000€.

TOTAL RESULT: 32.000 + 18.000 + 40.000 + 24.000 = 114.000€.

What percentage of the price is the tax?

114.000€ / 1.200.000€ = 0,095. * 100= 9,5%

That is to say, for a property of 1.200.000€ you will be paying 9,5% = 114.000€.

GARAGE/PARKING of second hand and attached to the house (i.e. that appear together in the Land Registry) up to a maximum of two, the above rule applies (as if it were a part of the house and not an independent property), otherwise if these requirements are not met, a different percentage of ITP is applied, 8% will be paid up to 30.000€ and 9% thereafter.

– Example: purchase of a second hand garage not attached to the property, with a price of 40.000€, 8% (for the first 30.000€) = 2.400€, 9% for the rest of the price, (in this case 10.000€) = 900€.

TOTAL RESULT: 2.400 + 900 = 3.300€.

What percentage of the price is the tax?

3.300€ /40.000€ = 0,0825. * 100= 8,25%

That is, 8.25%.

*It should be borne in mind that the tax is calculated on the price that appears in the deed of sale, although it is possible to declare a higher value.

*It is also possible that the value that appears in the title deed is revised upwards by the Tax Authorities and they claim the remaining part plus interest and penalties through a complementary declaration. This happens because the tax office has a reference value on the properties that are transferred and if this value is higher than the one declared in the purchase, you have to take into account that they can claim it back. You can calculate the value that the tax office has at this link:

This does not always have to be negative! Although it is in most cases.



We cannot provide a precise calculation formula, but we can give you an approximation so that you can get an idea:

Purchase price                   Notary’s office                            Registry

-260.000                                 735                                              600

-406.000                                 820                                             665

-2.800.000                            2.200                                          1.475



Between 250 and 600€. This is a company in charge of tax declarations and the inscription of the purchase deeds in the Land Registry. This is not compulsory unless you are buying with a mortgage, which the bank will oblige you to use their company (gestoría) because they need to ensure that the purchase is registered in the Land Registry together with your mortgage.



It is not always necessary to hire a lawyer specialised in real estate law to buy a house, but it is highly recommended (especially if the buyer or seller is not Spanish) and sometimes it is necessary due to complications in the purchase process, such as: complicated property registration charges, leases, divorce proceedings, inheritance, urban planning problems, problems with the community of owners….

The fees are usually 1% of the purchase price up to 500.000-700.000€ and then 0,5% of the rest.

We also provide legal services for the purchase, sale or rental of a property in Spanish, Catalan, English, German and Russian. If you have any questions, please contact us without obligation.



Sometimes it is advisable to have an architect check the legal urban situation of the property, especially when you are buying a single-family house, and even more so if it is on rural or protected rural land. An architect will also be able to check the construction status of the property. The price is usually between €1,000 and €3,000 depending on the property and the tasks entrusted to him/her.

An engineer can check the state of the installations in the property: electrical installation, plumbing, heating, air conditioning, boilers, irrigation systems, swimming pool, solar energy, etc… The price is usually between 500€ and 1.500€.



Since the approval of the Regulatory Law of real estate credit contracts in June 2019, the client only has to pay the value of the appraisal, which can be around 500€.



The general rule is that the seller pays it, although sometimes the opposite can be agreed. The usual rate is 5% + VAT but it is also common to pay between 3-6%.