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On top of the price, buying a new-build villa in Marbella or Benahavís costs about 11.2% in taxes plus notary, registry and legal fees. Resale homes pay a different tax. This guide lists every cost in 2026, with an example, and the yearly taxes you pay as an owner.
Purchase taxes in Andalucía (2026)
| Type of home | Tax | Rate | Paid on |
|---|---|---|---|
| New build (first sale by the developer) | VAT (IVA) | 10% | The purchase price, in each payment |
| New build | Stamp duty (AJD) | 1.2% | The price, at completion |
| Resale | Transfer tax (ITP) | 7% general rate | The higher of the price and the cadastral reference value |
Reduced rates exist for specific cases, such as young buyers or lower-priced main homes, but they rarely apply to luxury purchases. Source: Interforo Abogados, 2026 guide.
Other purchase costs
- Notary. Regulated fees that depend on the price and the length of the deed.
- Land registry. Registering the deed in your name, also on a regulated scale.
- Lawyer. Usually around 1% of the price, depending on the firm and the work involved.
- Mortgage costs, if you finance part of the purchase: valuation and bank fees.
- Plusvalía municipal (the municipal tax on the increase in land value) is normally paid by the seller.
Example: a new-build villa of €3,000,000
| Item | Amount |
|---|---|
| VAT (10%) | €300,000 |
| Stamp duty (1.2%) | €36,000 |
| Lawyer (about 1%) | about €30,000 |
| Notary, registry and admin | a few thousand euros |
| Total on top of the price | about €370,000 (around 12.3%) |
Your lawyer will give you the exact figure before you sign.
Yearly costs of owning a villa
- IBI (municipal property tax): a percentage of the cadastral value set by each town hall, generally between 0.4% and 1.1%.
- Non-resident income tax on homes not rented out: 19% (EU/EEA residents) or 24% (others) of an imputed income of 1.1% or 2% of the cadastral value.
- Wealth taxes: non-residents with net Spanish assets above €3 million may pay the solidarity tax on large fortunes, from 1.7% to 3.5%. Below that, check the wealth tax position with your adviser.
- Community fees of the gated community, plus insurance, utilities, gardening and pool maintenance.
Source for non-resident taxes: Taxes for Expats, 2026 guide. Tax rules change and depend on your personal situation, so confirm them with a tax adviser before buying.
Frequently asked questions
Do foreigners pay more tax when buying in Spain?
No. Purchase taxes are the same for Spaniards and foreigners. The difference comes later: non-residents pay the non-resident income tax every year.
When do I pay the VAT on an off-plan villa?
VAT is added to each payment you make to the developer, including those during construction. Stamp duty is paid at completion.
Next steps: read how to buy a new-build villa in Benahavís or discover the Tierra Viva villas.
Ask us for a cost estimate
Tell us which villa interests you and we will send you the fact sheet, the price and an estimate of the purchase costs. You can also message us on WhatsApp or call +34 617 455 454.
We meet every buyer privately: a presentation at our office or by video call, with floor plans, availability and prices.
Looking for a luxury villa in Benahavís? Explore the Tierra Viva Lamborghini villas for sale — Esmeralda, Zafiro and Diamante, from 4 to 6 bedrooms — and request prices and the brochure.
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