Property Taxes in Andalucia: A Quick Guide
Property taxes in Andalucía, Spain, can be broken down into two main categories: taxes on buying property and annual taxes for owning property. Here’s a simplified rundown:
Buying Property:
- Transfer Tax (ITP): The main tax on buying a resale property. Andalucía's general rate is 7% (article 41 of Andalusian Law 5/2021), with reduced rates of 6% and 3.5% for some homes bought as a habitual residence (article 43). Each region sets its own rate, and 6% applies only where a region has set none (article 11 of the ITP law). See the ITP guide.
- Stamp Duty (AJD): Applies to the notarial deed when the sale pays IVA rather than ITP, as with a new build bought from the developer (article 31.2 of the ITP law). The rate in Andalucía is 1.2% (article 49 of Andalusian Law 5/2021), with reduced rates for some homes bought as a habitual residence (article 50).
Owning Property:
IBI: The annual local property tax, charged on the cadastral value. Each municipality sets its rate for homes, between 0.4% and 1.10%, or up to 1.30% in some municipalities (article 72 of the Local Finance Act). See the IBI guide.
Non-Resident Income Tax (IRNR): Owners who live outside Spain pay Spanish income tax on their home every year: 19% or 24% of the rent if they let it, or of an imputed income if it stands empty. See the IRNR guide.
Wealth Tax: Since 2022 Andalucía has applied a 100% rebate to the wealth tax bill (article 25 bis of Andalusian Law 5/2021), so residents of Andalucía pay none, and non-residents whose most valuable Spanish assets are in Andalucía can apply the same rebate. A return can still be due when assets are worth more than €2 million, and the state solidarity tax on large fortunes applies to net wealth above €3 million (Law 38/2022).
It’s important to note that these are general points. Taxes can vary depending on factors like property value and your residency status.
For a more specific picture, consulting a tax professional or referring to official Andalusian government resources is recommended.
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Disclaimer: The information in this PropertyList article regarding property taxes in Andalucía is for general informational purposes only. Tax rates and regulations can change, and they may vary depending on individual circumstances, such as property value and residency status.
PropertyList does not constitute tax advice. For a definitive understanding of your specific tax obligations, we recommend consulting with a qualified tax professional familiar with Andalusian tax laws.
Sources
Last reviewed: 25-09-26. Checked against the consolidated texts on the BOE: the ITP law (Real Decreto Legislativo 1/1993), articles 11 and 31; Andalusian Law 5/2021, articles 25 bis, 41, 43, 49 and 50; the Local Finance Act (Real Decreto Legislativo 2/2004), article 72; the Wealth Tax Law (Law 19/1991), article 37 and additional provision 4; and Law 38/2022, article 3.
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- Impuesto sobre Construcciones, Instalaciones y Obras (ICIO) Impuesto sobre Construcciones, Instalaciones y Obras (ICIO) - Guide.
- Impuesto sobre el Valor Añadido (IVA) Impuesto sobre el Valor Añadido (IVA) - Guide.
- Impuesto sobre Transmisiones Patrimoniales (ITP) Impuesto sobre Transmisiones Patrimoniales (ITP) - Guide.
- Impuesto sobre Bienes Inmuebles (IBI) Impuesto sobre Bienes Inmuebles (IBI) - Guide.