Buying a residence in Marbella raises four tax questions: a one-off tax on the purchase, an annual municipal tax (IBI), an annual return if you are not resident in Spain, and — on larger holdings — wealth tax. A resale in Andalusia pays ITP at 7% and no AJD; a new build pays IVA at 10% plus AJD at 1.2% (11.2% together) and no ITP. Plusvalía municipal is the seller's tax on a sale, so it is not in this calculator.
The calculator computes what the law fixes and labels the rest. On purchase it returns the tax, the price plus tax, and one estimate — the lawyer, at 0.75% of the price plus IVA. It prints no total. In the worked examples at €2–5 million — notary and land registry as estimated invoices, lawyer at 0.75% plus IVA — the total comes to 8.0–8.2% on top of the price for a resale and 12.2% for a new build. Only the tax is fixed by law; the other lines are estimates.
The annual figures start from the cadastral value, which is printed on the last IBI receipt and cannot be derived from the price. Enter it and the calculator returns the range of IBI the law allows and, for a non-resident, the tax on deemed income at both statutory percentages. Wealth tax is computed on the property alone. Andalusia gives 100% relief on wealth tax (Article 25 bis of Ley 5/2021). While the state Temporary Solidarity Tax on Large Fortunes (ITSGF) is in force, that relief is limited to the difference between the two bills, so above the threshold the taxpayer pays what the solidarity tax would charge.
The figures are for budgeting. They do not replace a lawyer's completion statement or a tax adviser's advice. The desk introduces buyers to independent lawyers, tax advisers and banks; the buyer chooses, instructs and pays them directly.
This calculator returns an estimate. Spanish tax law, mortgage criteria, and currency markets shift; Muse Selection is not your tax, mortgage, or currency adviser. Confirm any figure with a cross-border specialist before structuring a purchase.
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What taxes do I pay when buying a property in Marbella in 2026?
A resale in Andalusia pays ITP at 7% and no AJD; a new build pays IVA at 10% plus AJD at 1.2% (11.2% together) and no ITP. Notary and land-registry fees are statutory tariffs (Real Decreto 1426/1989 and Real Decreto 1427/1989), not percentages of the price. The figures on this site are estimates of the final invoices, not the tariff itself. A lawyer's fee is agreed, not regulated: commonly 0.5–1% of the price plus 21% IVA. The worked examples on this site assume 0.75% plus IVA. In the worked examples at €2–5 million — notary and land registry as estimated invoices, lawyer at 0.75% plus IVA — the total comes to 8.0–8.2% on top of the price for a resale and 12.2% for a new build. Plusvalía municipal is the seller's tax on a sale; the declaration is due within thirty working days of the deed (Article 110.2 of the Haciendas Locales law). If the seller is a non-resident individual, the buyer is liable to the town hall in the seller's place (Article 106.2), so the amount is retained from the price.
Is property tax higher for non-residents in Spain?
The purchase taxes (ITP, IVA, AJD) are the same for residents and non-residents. The difference comes afterwards. For 2026, a non-resident individual who does not let the property is taxed on a deemed income of 1.1% or 2% of the cadastral value, depending on when that value was last revised; the rate is 19% for EU/EEA residents and 24% for others. It applies to individuals, not companies. Rent received by a non-resident is taxed at 19% on income net of expenses for EU/EEA residents and at 24% on gross income for everyone else (Articles 24 and 25.1.a of the IRNR law). The tax is IRNR, not IRPF. On wealth tax, residents have the €700,000 allowance plus an exemption of up to €300,000 on the main home. Non-residents have the same €700,000 allowance and are assessed on their Spanish assets only (Article 28.Tres of Ley 19/1991).
How much is IBI in Marbella?
IBI is the cadastral value multiplied by the municipal rate, which the law allows between 0.4% and 1.10% for urban property (Article 72.1 of the Haciendas Locales law). The bill for a specific house is on its last receipt — ask the seller for it. This page prints no rate for Marbella: enter the cadastral value from the receipt and the calculator returns the range the law allows.
Do I owe wealth tax (Patrimonio) on a Marbella property?
Andalusia gives 100% relief on wealth tax (Article 25 bis of Ley 5/2021). While the state Temporary Solidarity Tax on Large Fortunes (ITSGF) is in force, that relief is limited to the difference between the two bills, so above the threshold the taxpayer pays what the solidarity tax would charge. Nothing is due while net wealth after the €700,000 allowance stays within €3,000,000; above that the scale is 1.7% to €5,347,998.03, 2.1% to €10,695,996.06 and 3.5% beyond (Article 3 of Ley 38/2022). On €5,000,000 of net Spanish assets with no debt: €5,000,000 − €700,000 = €4,300,000; the first €3,000,000 at 0% and the next €1,300,000 at 1.7% — €22,100 a year. Non-residents have the same €700,000 allowance and are assessed on their Spanish assets only (Article 28.Tres of Ley 19/1991).
What about Beckham law for property buyers?
The Beckham regime is a tax regime, not a visa: it gives no right of residence. Under Article 93 of Ley 35/2006, a person who moves to Spain for work and was not tax-resident there in the five preceding years can opt, for the year of arrival and the next five, to be taxed at 24% on work income up to €600,000 and 47% above. It does not change the tax on a purchase. A person under the regime is assessed for wealth tax on Spanish assets only, so a Spanish property stays in scope.
Sources, read on boe.es on 2 October 2026: Ley 5/2021 de Tributos Cedidos de Andalucía, Article 41 (ITP at 7%), Article 49 (AJD at 1.2%) and Article 25 bis with the fifth transitional provision (wealth-tax relief and its limit); Ley 37/1992, Article 91.Uno.1.7.º (IVA at 10% on housing); Real Decreto Legislativo 2/2004, Article 72.1 (IBI between 0.4% and 1.10%); Ley 35/2006, additional provision 55 (deemed income of 1.1% or 2%); Real Decreto Legislativo 5/2004, Article 25.1.a (IRNR at 19% or 24%); Ley 38/2022, Article 3 (solidarity tax); Real Decreto 1426/1989 and Real Decreto 1427/1989 (notary and land-registry tariffs).
ITP on a resale in Andalusia is 7% of the price, or of the Catastro's reference value if that is higher (Article 41 of Andalusia's Ley 5/2021; Article 10.2 of the ITP-AJD law). The calculator applies the rate to the price you enter; if the reference value is higher, enter that instead. A new build pays IVA at 10% plus AJD at 1.2%.
The lawyer's line is an estimate, computed at 0.75% of the price plus 21% IVA. A lawyer's fee is agreed, not regulated: commonly 0.5–1% of the price plus 21% IVA. The worked examples on this site assume 0.75% plus IVA. Notary and land-registry fees are statutory tariffs (Real Decreto 1426/1989 and Real Decreto 1427/1989), not percentages of the price. The figures on this site are estimates of the final invoices, not the tariff itself. The calculator therefore names notary and land registry and computes neither; the costs guide estimates the invoices at €2,000–€5,000 and €1,500–€4,000 on a €1.5M–€10M purchase.
IBI and deemed income are computed only from a cadastral value you enter. IBI is shown as the range between 0.4% and 1.10% of it, the bounds the law sets for a town hall's rate; the calculator assumes no rate for Marbella and no ratio between cadastral and market value. Deemed income is shown at both statutory percentages, 1.1% and 2%, because which one applies depends on when the municipality's cadastral values were last revised. From 1 January 2027 a scale replaces the two percentages — 1.1% on the first €100,000 of cadastral value, 1.5% to €500,000, 2% to €1,000,000 and 3% above — under Real Decreto-ley 26/2026, provided Congress ratifies the decree.
Plusvalía municipal is not computed. Plusvalía municipal is the seller's tax on a sale; the declaration is due within thirty working days of the deed (Article 110.2 of the Haciendas Locales law). If the seller is a non-resident individual, the buyer is liable to the town hall in the seller's place (Article 106.2), so the amount is retained from the price.
Wealth tax is computed on the property value alone, with no debt and no other assets, after the €700,000 allowance (plus €300,000 on a resident's main home). Nothing is due while net wealth after the €700,000 allowance stays within €3,000,000; above that the scale is 1.7% to €5,347,998.03, 2.1% to €10,695,996.06 and 3.5% beyond (Article 3 of Ley 38/2022). On €5,000,000 of net Spanish assets with no debt: €5,000,000 − €700,000 = €4,300,000; the first €3,000,000 at 0% and the next €1,300,000 at 1.7% — €22,100 a year.