Ingenio - Taxes on Property Sale

Buyer = to be paid by the buyer
Seller = to be paid by the seller

Transfer tax is the progressive tax that is calculated depending on the price of the property.
It varies depending on each Land / Autonomous Community in Spain and it can vary between 6% and 11%.

Read the complete article about Transfer Tax

Notary fees are set by the government according to the number of clauses in the deeds and the declared value of the property.
As an approximate guide they vary between 0.1% and 0.75%.
If you use a mortgage then you will have to pay Notary fees on the mortgage deeds as well. Usually the notary fees are paid by the buyers. If the contract does not stipulates who is paying the notary fees, then they are shared: 1/3 for the seller and 2/3 for the buyer.

Read the complete article about Notary Fees

The Land Registry fees officially record the ownership of the property in your name once the purchase has been completed.
The fees vary between 0.5% and 1%, depending on the purchase price and whether a mortgage is involved.

Read the complete article about Land Registry Fees

The legal fees refer to the lawyer you hire that helps you during the buying process.
Your lawyer drafts and reviews contracts on your behalf and can explain all the legal and administrative issues you face.
The fee can vary depending the price of the property and on the complexity of the purchase.
The majority charge you 1% of the purchase price.
Each part pays his/her lawyer.

Read the complete article about Lawyer's Fees for Buyer
Read the complete article about Lawyer's Fees for Seller

The real estate agency commissions are paid by the seller if there wasn’t a different agreement.
If the buyer also uses their services to search for a property then he also has to pay its part.
Agents can charge between 2% and 15% of the sale price, depending on the region and the type of property.
If there hasn’t been a different agreement the agency fees are usually built into the sale price.
VAT is also added to the real estate agency commission.

Read the complete article about Estate Agency Commissions

The value-added tax or IVA in spanish is a tax charged on most goods in Spain, usually 21%.
The VAT for a new property is 10% of the purchase price no matter the value of the property.
This is not applicable to resale properties.

Read the complete article about VAT / IVA

Stamp duty (Actos Jurídicos Documentados in spanish) refers to the public administration tax that is paid on notarial acts that differs from region to region.
Depending on the property’s location the amount can vary between 0.5% and 1.5%.

Read the complete article about Stamp Duty / AJD