The 2026 tax position for a non-resident buyer on the Costa del Sol starts with the purchase. 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. 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).
Then come the annual taxes. 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. 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. 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.
Wealth tax is the one most often misread. 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). Non-residents have the same €700,000 allowance and are assessed on their Spanish assets only (Article 28.Tres of Ley 19/1991).
In practice the variables that matter most are: whether the residence is a new build (IVA plus AJD) or a resale (ITP); whether you intend to rent (the IRNR returns on Modelo 210 matter); and whether you stay non-resident or take tax residence in Spain, which moves you from IRNR to IRPF.
We recommend taking specialist counsel before signing. The desk introduces buyers to independent lawyers, tax advisers and banks; the buyer chooses, instructs and pays them directly.