Costa del Sol for new-build buyers: areas, taxes and access
The Costa del Sol has the largest supply of new developments on the Spanish coast, from Málaga city to Manilva. Each town suits a different buyer. A new home here pays 10% IVA plus 1.2% AJD.
By Investidad advisory team · Last reviewed 16 Oct 2026
The coast in brief
The Costa del Sol runs west from Málaga along the coast of Málaga province, in Andalucía. Málaga airport sits at its eastern end, close to Torremolinos and Benalmádena; the western towns are further along the coastal motorway. New building is spread along the whole coast, from city apartments in Málaga to golf and hillside developments inland of Marbella and Estepona.
Browse current projects on the regions page or the developments page.
Areas and who they suit
- Málaga
- CHARACTERA working city with year-round life, culture, rail links and the airport
- OFTEN SUITSBuyers wanting an urban base or a long-term let to residents
- Benalmádena
- CHARACTERCoastal town with marina, hillside views and quick airport access
- OFTEN SUITSHoliday-home buyers who want short transfers
- Fuengirola
- CHARACTERCompact, flat and walkable, with a long promenade and train to Málaga
- OFTEN SUITSBuyers who want to live without a car
- Mijas
- CHARACTERMijas Costa and La Cala on the coast, golf and the old village inland
- OFTEN SUITSFamilies and golfers looking for space
- Marbella
- CHARACTERThe best-known name: from the Golden Mile and Nueva Andalucía to San Pedro
- OFTEN SUITSBuyers seeking an established, international market
- Benahavís
- CHARACTERHill municipality behind Marbella with golf and gated estates
- OFTEN SUITSVilla buyers seeking privacy and views
- Estepona
- CHARACTERRenewed old town and a long run of new coastal and golf projects
- OFTEN SUITSBuyers wanting new stock near Marbella
- Manilva & Casares
- CHARACTERQuieter western end, with Duquesa marina and golf
- OFTEN SUITSBuyers prioritising calm and lower density
| AREA | CHARACTER | OFTEN SUITS |
|---|---|---|
| Málaga | A working city with year-round life, culture, rail links and the airport | Buyers wanting an urban base or a long-term let to residents |
| Benalmádena | Coastal town with marina, hillside views and quick airport access | Holiday-home buyers who want short transfers |
| Fuengirola | Compact, flat and walkable, with a long promenade and train to Málaga | Buyers who want to live without a car |
| Mijas | Mijas Costa and La Cala on the coast, golf and the old village inland | Families and golfers looking for space |
| Marbella | The best-known name: from the Golden Mile and Nueva Andalucía to San Pedro | Buyers seeking an established, international market |
| Benahavís | Hill municipality behind Marbella with golf and gated estates | Villa buyers seeking privacy and views |
| Estepona | Renewed old town and a long run of new coastal and golf projects | Buyers wanting new stock near Marbella |
| Manilva & Casares | Quieter western end, with Duquesa marina and golf | Buyers prioritising calm and lower density |
Purchase taxes in Andalucía
A new home bought from the developer pays IVA at 10% plus AJD at 1.2% on the price (rates in force since 2021, checked 16 October 2026). On a €400,000 apartment, that is €40,000 of IVA and €4,800 of AJD, before notary, registry and legal fees. A resale home would pay ITP at 7% instead. Compare both in the purchase cost calculator.
Each year you pay IBI, refuse tax and community fees, which can be substantial in developments with pools, gardens and security. Non-residents also pay IRNR. See costs and taxes of a new build.
If you plan to let
Tourist rentals are registered in the Registro de Turismo de Andalucía, but town halls can cap or suspend new registrations, and Málaga city has restricted them since 2024. A community vote of three-fifths is needed in shared buildings. Read tourist rental licences by region and check the specific town before you buy for rental income.
Questions buyers ask
- Which Costa del Sol town is best for a new build?
- It depends on what you need: airport proximity, walkability, golf, privacy or rental demand. Our advisors shortlist developments against your criteria rather than one ‘best’ town.
- Is IVA charged on a home that is finished but never lived in?
- Yes, if you buy it from the developer as its first transfer. A later sale by a private owner pays ITP instead.
