The 2026 tax position for non-resident buyers on the Costa del Sol is broadly: 7%/8%/9%/10%/11% ITP transfer tax (Andalusian bands), 24% IRPF on rental income, 0.4–1.1% IBI, and 0.2–3.5% Patrimonio above the EUR 700,000 personal allowance.
In practice the variables that matter most are: whether the residence is new-build (10% VAT plus 1.2% AJD) or resale (ITP); whether you intend to rent (IRPF declarations matter); and where you take fiscal residence (Patrimonio and surcharges vary by region).
We recommend taking specialist counsel before signing. Our list of preferred firms is in the dossier.