VAT / IVA
The VAT or IVA in Spanish is a tax paid by the buyer when purchasing a newly built property.
The transfer tax is not applicable for a new property.
For newly built properties the IVA is set to a fixed 10% of the selling price.
The IVA can be paid by bank transfer only from a Spanish bank account, thus meaning if you do not have one you need to open an account.
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