The true cost of buying property in Spain.

Ask five UK buyers what they paid on top of the purchase price and you get five different numbers — usually because they added different things up. This guide separates the taxes fixed by law from the fees fixed by tariff from the costs that scale with your choices. All figures are 2026, cited from the Andalucía tax code and national VAT law, and worked through on a €300,000 Duquesa apartment.

The rule of thumb

On a resale property in Andalucía: budget 10-11% of the purchase price in taxes and fees, including a modest margin for mortgage-side fees. On a new-build (first transmission from developer): budget 12-13%. The dominant number in both is the tax, not the fees.

Resale purchase — worked example: €300,000 flat in Duquesa

Governed by the Ley del Impuesto sobre Transmisiones Patrimoniales (Real Decreto Legislativo 1/1993) and the Andalusian Decreto-ley 7/2021 which set the general rate at 7% from 2022.

New-build purchase — same €300,000 flat, hypothetical

Governed by the Ley del Impuesto sobre el Valor Añadido (Ley 37/1992), which sets the reduced VAT rate at 10% for residential first transmission. Stamp Duty (AJD) is a regional tax under the same ITP framework as above.

The hidden costs no one warns you about

• Currency conversion. Sending £250,000 to Spain via your high-street bank can cost 3-4% (£7,500-£10,000). A specialist FX broker (Wise, Currencies Direct, Xe) typically saves 2-3% of the transfer amount. Ask before you send.
• Non-resident bank account maintenance. €80-€150/year, indefinitely.
• Ongoing IBI (property tax). Manilva: roughly 0.5-0.8% of catastro value/year — around €500-€900/year on a Duquesa flat.
• Community fees. Highly variable: €40/month for a Manilva pueblo townhouse to €300+/month for a Duquesa marina apartment with pool and 24-hour security.
• Modelo 210 (non-resident tax). €300-€900/year even if you don't rent — see our dedicated page.
• Home insurance. €200-€400/year for a typical apartment.
• Waste collection tax (basura). €80-€120/year.

Costs that are the seller's — but check the contract

• Municipal capital gains (plusvalía). Payable by the seller by default but sometimes shifted to buyer by contract. Confirm before signing. See our plusvalía Manilva guide.
• Energy certificate. Seller's responsibility. If missing, they can be fined.
• Estate agent commission. Almost always seller's cost (typically 3-5%), but occasionally shared — read the reservation contract.
• 3% retention on non-resident sales. If the seller is non-resident, the buyer is legally required to withhold 3% of the price and pay it to the Spanish Tax Agency. See our 3% retention guide.

Cited legislation & official sources

• Ley del Impuesto sobre Transmisiones Patrimoniales (RDLeg 1/1993) — BOE. National framework for Transfer Tax and Stamp Duty.
• Ley 37/1992 del Impuesto sobre el Valor Añadido (BOE). Spanish VAT law, setting the 10% reduced rate for residential new-build.
• Decreto-ley 7/2021 — Andalucía (BOJA). Andalusian tax reform setting the 7% general Transfer Tax rate.
• Colegio de Registradores. Land Registry tariffs and services.
• Consejo General del Notariado. Notarial tariffs and the regulated fee scale.
• Spanish Tax Agency (AEAT) — Sede Electrónica. Filing procedures for Modelo 210 and other non-resident tax obligations.

Disclaimer. This guide is published by Duquesa Chambers for general information about closing costs on Spanish property purchases in Manilva and Andalucía. Tax rates and tariffs can change and are applied to specific facts. For an exact cost quote on a specific property, contact us with the listing.