Property value (€)Property typeResidency statusUse

ITP (7%)€210,000

Resale: 7% ITP. New-build: 10% IVA + 1.2% AJD.

Notary€15,000

~0.5% of price

Land registry€9,000

~0.3% of price

Legal / gestor€30,000

~1.0% of price

Plusvalía buyer reserve€9,000

Seller-side tax often surfaces in negotiation

Total transaction tax + fees€273,000

Total acquisition cost€3,273,000

Property price plus all of the above

IBI (municipal annual)€10,500

0.7% of cadastral value (Marbella midpoint)

IRNR (non-resident imputed rent)€3,960

24% of 1.1% of cadastral · non-EU rate

ITSGF (state wealth tax)€0

Below threshold — Andalucía Patrimonio 100% rebated

Total annual holding cost€14,460