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Buying Property in Marbella

Process, taxes and costs for 2026

By Live Love Marbella · Updated 18 October 2026

Buying a home in Marbella is straightforward when you know the steps, and expensive when you don’t. The price on the listing is never the whole cost.

This guide explains how buying property in Marbella works in 2026: the process step by step, the purchase taxes set by Spain and Andalucía, what non-residents pay and the rules that have recently changed.

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In this guide

In brief
The process
Purchase taxes
Non-resident owners
Rule changes
Selling later
Holiday rentals
Tips before you buy
FAQ

At a glance

Buying in Marbella in brief

Resale homes: Transfer tax (ITP): 7% general rate in Andalucía
New homes: IVA (VAT) 10% plus stamp duty (AJD) 1.2%
ID number: You need an NIE before you sign
Non-resident sellers: The buyer withholds 3% of the price for the tax office
Golden visa: Ended on 3 April 2025

Step by step

The buying process

Not sure where to buy? Start with our guides to Marbella’s most exclusive neighbourhoods and the Golden Mile.

Most purchases follow the same path, from reservation to the notary. An independent lawyer, chosen by you and not by the seller or the agent, is the best money you will spend.

Before you start

Get your NIE, the identification number every foreigner needs for financial dealings in Spain. You can apply in Spain, at a police station or immigration office, or at a Spanish consulate abroad. A Spanish bank account makes paying taxes and bills easier.

Checks

Your lawyer checks the title at the Land Registry, any debts or charges on the property, the licences and the planning status, and that IBI and community fees are paid up.

Completion

You sign the deed (escritura) before a notary and pay the balance. The notary’s and the Land Registry’s fees are set by official tariffs. After signing, the deed is registered in your name.

All 14 steps, in order

Step 1 Set your budget, including purchase taxes and fees on top of the price
Step 2 Get your NIE, the foreigner identification number
Step 3 Open a Spanish bank account
Step 4 Appoint an independent lawyer
Step 5 Choose the area and view properties in more than one season
Step 6 Agree the price and sign a reservation agreement
Step 7 Lawyer checks title, debts, licences and planning status
Step 8 Sign the private purchase contract and pay the deposit
Step 9 Arrange a mortgage, if needed
Step 10 Sign the deed (escritura) before a notary and pay the balance
Step 11 Pay the purchase taxes
Step 12 Register the property at the Land Registry
Step 13 If the seller is non-resident: withhold 3% and file modelo 211 within a month
Step 14 Put utilities, IBI and community fees in your name

Purchase taxes

Taxes when you buy

The tax depends on whether the home is new or resale. You pay one or the other, never both.

Resale homes: ITP

A resale home pays Impuesto sobre Transmisiones Patrimoniales (ITP), set by the Junta de Andalucía. The general rate has been 7% since 28 April 2021. Reduced rates exist for some buyers of a main home; for example, 6% for a main home worth up to €150,000.

New homes: IVA and AJD

The first sale of a new home by the developer pays IVA (VAT) at 10%, plus stamp duty, Actos Jurídicos Documentados (AJD), at 1.2% in Andalucía. Plots of land, and garages or storage rooms bought separately from the home, pay IVA at 21%.

Resale: ITP 7% (general rate)
New build: IVA 10% + AJD 1.2%
Land and separate garages: IVA 21%
Plus: Notary, Land Registry, lawyer and, if any, mortgage costs

For non-residents

Taxes for non-resident owners

If you rent it out

Non-residents pay Spanish income tax on rental income: 19% for residents of the EU and EEA, 24% for everyone else.

If you keep it for yourself

Even with no rental income, non-residents pay tax each year on an imputed income: 1.1% or 2% of the cadastral value, at the same 19% or 24% rates.

When you sell

Non-residents pay 19% on the capital gain. The buyer must withhold 3% of the price and pay it to the tax office using modelo 211 within one month; the seller then settles the final bill.

Every year

IBI, the municipal property tax, is due every year, along with community fees in a development. Large estates may also face wealth taxes, so take advice.

What has changed

Recent rule changes

The golden visa, which gave residence to non-EU buyers investing €500,000 or more in property, ended on 3 April 2025.

In 2025 the Spanish government also proposed a tax of up to 100% on homes bought by non-EU non-residents. It has not become law, and as of March 2026 it was reported to have stalled in parliament.

When you sell

Selling later

On a sale, the seller pays the municipal plusvalía tax on the increase in land value, as well as tax on any capital gain. Keep every invoice for improvements: they can reduce the gain.

Holiday rentals

Planning to rent it out?

A holiday let in Andalucía must be registered with the Registro de Turismo de Andalucía, and the registration number must appear in every advert. Check that the community rules allow holiday lets before you buy. Our villa rental checklist shows what guests expect.

See our villas and apartments

Insider tips

Tips before you buy

Budget for the extras. Add the purchase tax and fees to the price before you make an offer.
Use your own lawyer. Independent from the agent and the seller.
Visit out of season. See the area in winter as well as in August.
Check the paperwork. Licences, planning status and community debts matter as much as the view.
Rent first. A few weeks in a villa in the area you like is the best research.

This guide is general information, not legal or tax advice. Rates and rules change; confirm them with a lawyer or tax adviser before you buy.

FAQ

Frequently asked questions

What taxes do I pay when buying a resale property in Marbella?

Transfer tax (ITP) at the general rate of 7% in Andalucía, plus notary, Land Registry and legal fees.

What taxes do I pay on a new-build home in Marbella?

IVA (VAT) at 10% plus stamp duty (AJD) at 1.2%. Plots and garages bought separately pay IVA at 21%.

Can foreigners buy property in Marbella?

Yes. You need an NIE, the foreigner identification number, and it is wise to open a Spanish bank account and appoint an independent lawyer.

Is the golden visa still available in Spain?

No. The property golden visa ended on 3 April 2025.

What tax do non-residents pay on rental income?

19% for residents of the EU and EEA and 24% for others. Non-residents who do not rent pay tax each year on an imputed income based on the cadastral value.

What is the 3% retention?

When the seller is non-resident, the buyer withholds 3% of the price and pays it to the tax office with modelo 211 within one month.