Purchase cost: new build vs resale
Taxes and fees on buying a new home (IVA and AJD) against a resale home (ITP) at the same price, region by region.
Rates for a buyer with no main-home or age reductions, the usual case for a non-resident. ITP is charged on the higher of the price and the cadastral reference value.
NEW BUILD
IVA 10%€40,000
AJD 1.2%€4,800
Notary and registry (est.)€3,200
Lawyer (est.)€4,840
On top of the price (13.2%)€52,840
RESALE
ITP (7% effective)€28,000
AJDNot charged
Notary and registry (est.)€3,200
Lawyer (est.)€4,840
On top of the price (9%)€36,040
New build, all-in€452,840
Resale, all-in€436,040
At the same price, buying new costs more to purchase by €16,800. That is before renovation, energy and upkeep, which the ten-year cost calculator adds.
IVA and AJD for a new home in Andalucía, as of 16 Oct 2026.Fees are estimates (0.8% notary and registry, 1.21% lawyer incl. IVA).
Background: Costs and taxes of buying a new build in Spain