Property value (€)Property typeResidency statusUseCadastral value (€) · optional, from the last IBI receipt

On purchase

ITP (7%)€210,000

Fixed by law. Resale: ITP at 7% and no AJD. New build: IVA at 10% plus AJD at 1.2% (11.2% together) and no ITP.

Price plus tax€3,210,000

Lawyer (estimate)€27,225

0.75% of the price plus 21% IVA — the assumption of the site's worked examples. The fee is agreed, not regulated: commonly 0.5–1% plus IVA.

Notary and land registryBy tariff

Statutory tariffs (Real Decreto 1426/1989 and 1427/1989), not percentages of the price. Estimated invoices on a €1.5M–€10M purchase: notary €2,000–€5,000, land registry €1,500–€4,000.

Per year

IBI (municipal annual)—

Cadastral value × the municipal rate (0.4% to 1.10% by law). Enter the cadastral value, or ask the seller for the last receipt.

IRNR (deemed income, home not let)—

24% of 1.1% or of 2% of the cadastral value, depending on when that value was last revised · 2026 · individuals, not companies

Wealth tax / ITSGF€0

Nothing is due while net wealth after the €700,000 allowance stays within €3,000,000.

No total is printed: only the tax is fixed by law; the other lines are estimates. 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 and is not a buyer’s cost. See the worked examples.