Buying property in Spain as a non-resident brings several taxes at purchase, during ownership and on sale. This guide summarises the main ones so you can budget realistically. It is general information only.
This is general information, not tax, legal or financial advice. Rates and rules are summarised as of early 2026, vary by region and property value, and change frequently. Onora does not verify figures or give advice — always confirm with a qualified local adviser before acting. See our disclaimer.
At a glance
| Tax | Indicative basis (early 2026) |
|---|---|
| Transfer tax (resale, ITP) | ~6–10% of price, set regionally |
| VAT + stamp duty (new-build) | 10% IVA + ~1–1.5% AJD |
| Annual property tax (IBI) | ~0.4–1.1% of cadastral value |
| Rental income (non-resident) | 19% net (EU/EEA) · 24% gross (non-EU) |
| Capital gains (non-resident) | 19%, with 3% withheld by the buyer at sale |
At purchase
On a resale property you pay Impuesto de Transmisiones Patrimoniales (ITP), a regional transfer tax that broadly ranges from about 6% to 10% depending on the autonomous community and price band. On a new-build bought from a developer you pay 10% VAT (IVA) instead, plus a stamp duty (AJD) of roughly 1–1.5%. Budget a further ~2–3% for notary, registry and legal fees.
