Buying, in numbers
What Buying in Marbella Really Costs, on Top of the Price (September 2026)
Every buyer asks it sooner or later, usually later than they should: what does this actually cost me, on top of the price? Here is the complete answer for Andalusia, resale and new build, in plain language.
The arithmetic
The numbers, before the notary.
Tax rates: Junta de Andalucía (Ley 5/2021), current as of September 2026. Fee ranges reflect common practice and vary by transaction; always have your lawyer confirm the exact figures for your purchase.
In our September playbook we gave buyers one planning number: budget roughly 10 to 13% on top of the purchase price. This article is the breakdown behind that number, because once you are seriously looking, "roughly" stops being good enough.
The good news: the costs of buying in Andalusia are transparent and almost entirely predictable. There are two different routes, resale and new build, and they are taxed differently. Everything else is fees, and fees are small next to the taxes. Here is the whole picture.
The guide
A closer look at every euro on top of the price: taxes, fees, and the worked example at one million.
At a glance
| Resale | New build | |
|---|---|---|
| Main tax | ITP: 7% | IVA (VAT): 10% |
| Stamp duty (AJD) | Not applicable | 1.2% |
| Notary and registry | Combined, typically a few thousand euros | Same |
| Independent lawyer | Commonly around 1% plus VAT | Same |
| Realistic total on top of the price | Roughly 8 to 10% | Roughly 12 to 13% |
01 · Resale: one flat tax of 7%
If you buy an existing home from a private owner, the main cost is the transfer tax, ITP. Andalusia simplified this in 2021 to one flat rate: 7% of the taxable value, with no progressive brackets. On a €1,000,000 purchase, that is €70,000. Reduced rates exist, 6% and 3.5%, but they apply to primary residences below €150,000 or to specific protected groups, so they rarely apply at Marbella price levels.
One catch that surprises international buyers: since 2022, the taxable base is the higher of the price you pay and the property's official reference value (valor de referencia), a figure the tax authority assigns to every property. If you negotiate brilliantly and buy below that reference value, you still pay ITP over the reference value. Your lawyer checks this number before you sign anything; it occasionally changes the mathematics of a "bargain".
02 · New build: 10% VAT plus 1.2% stamp duty
Buying directly from a developer works differently: instead of ITP you pay IVA (VAT) at 10% of the price, plus stamp duty (AJD) at Andalusia's rate of 1.2%. Together, 11.2% in tax before any fees, which is why a new build carries roughly three to four points more in costs than a resale at the same price.
That difference is not an argument against new build; you are typically buying a ten-year structural guarantee, modern energy performance and zero renovation risk. It is simply a difference to price in when you compare a €1M new apartment against a €1M resale villa, because they are not the same million.
03 · The professional fees
Everything beyond the taxes is comparatively small, and worth every euro.
The notary and the land registry together commonly come to a few thousand euros on a typical Marbella purchase; both are fixed by official scales that rise only gently with the price.
Your independent lawyer commonly charges around 1% of the purchase price plus VAT, sometimes less on larger transactions. This is the fee we would never economise on: it buys the title checks, the licence and community verification, the reference-value check from section 01, and the person who tells you to walk away when walking away is the right answer.
If you finance the purchase, add the bank's arrangement fee and a property valuation. The stamp duty on the mortgage deed itself has been paid by the bank, not the buyer, since 2019.
04 · The worked example: €1,000,000
| Resale | New build | |
|---|---|---|
| Purchase price | €1,000,000 | €1,000,000 |
| ITP (7%) | €70,000 | - |
| IVA (10%) | - | €100,000 |
| AJD (1.2%) | - | €12,000 |
| Notary, registry, lawyer and sundries (indicative) | ~€15,000 | ~€15,000 |
| Total on top of the price | ~€85,000 (approx. 8.5%) | ~€127,000 (approx. 12.7%) |
That is the honest arithmetic behind our 10-to-13% planning rule: a resale lands under it, a new build at the top of it. Budget the range that matches your route, and let your lawyer refine it to the euro; these figures are indicative and every transaction has its particulars.
05 · After the keys: what ownership costs
A brief honest note, because the buying costs are not the end of the story. Owners here pay the annual property tax (IBI), community fees where applicable, insurance, and, for non-residents, an annual non-resident tax declaration. None of these should scare anyone at Marbella price levels, but ask your lawyer or tax advisor to put year-one numbers on paper before you buy, so nothing about owning here ever feels like a surprise.
How LEVA Estate helps
We put the full cost picture on the table before you offer, not after: the route, the tax, the realistic fees, and the introductions to the independent lawyers who confirm every number. If you are budgeting a purchase this autumn, contact us and start with the arithmetic. Or browse what your budget buys with the costs already in mind.
Frequently asked questions
Questions, answered.
Roughly 8 to 10% for a resale (driven by the 7% ITP transfer tax) and roughly 12 to 13% for a new build (10% IVA plus 1.2% AJD), including notary, registry and legal fees. Exact figures depend on your transaction; your lawyer confirms them before you commit.
A flat 7% transfer tax on resale property purchases, in force since 2021 (Ley 5/2021). Reduced rates of 6% and 3.5% exist but only for primary residences below €150,000 or specific protected groups, so they rarely apply in the Marbella market.
An official reference value the tax authority assigns to each property. Since 2022, transfer tax is calculated over the higher of your purchase price and this reference value, so buying below the reference value does not reduce the tax. Always have it checked before signing.
The taxes and fees are the same regardless of nationality. What differs for non-residents is typically the financing (lower loan-to-value from Spanish banks) and the annual non-resident tax obligations after purchase; a lawyer and tax advisor who work with international buyers will map both.
Sources: tax rates per the Junta de Andalucía (Agencia Tributaria de Andalucía), Ley 5/2021: ITP general rate 7%, AJD general rate 1.2%; IVA on new residential property 10% per state law. Rates current as of September 2026 and subject to change. Fee amounts are indicative of common practice and vary by transaction. This article is general guidance, not legal or tax advice; always verify all figures for your specific purchase with a qualified lawyer and tax advisor.
About the author
LEVA Estate. Written by the LEVA Estate team, real estate advisors based in Marbella working with international buyers across the Golden Mile, Nueva Andalucía, San Pedro de Alcántara, Marbella East and the wider prime market.
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