The ladder runs 19%, then 24%, then 30%, then 37%, then 45%, then 47%.
Capital gainswhen you sell
10%a flat rate on the gain
Added to your other income
There is no separate rate: the gain is stacked on your other income in Spain and taxed in the bands it reaches.
Freeholt does not model a general income ladder for Spain, so the bands it joins are not shown here.
3% of the sale price is held back at settlement from a non resident seller. It counts against the bill rather than adding to it.
Annual property taxevery year you hold it
Not modelled
0.66%a year on the assessed value
Charged on the official assessed value rather than the market price, which is typically nearer 50% of it.
Duty on purchaseone off, on the way in
3%averageof the price, on average
This headline is a national average. The published rule is regional or banded, so enter a price to see what it actually charges.
The tax on onerous acquisition of property (Local Taxes and Fees Act arts. 44 to 51) is paid by the BUYER and set by each Municipal Council anywhere from 0.1% to 3%. A thirty fold spread with no national answer, so the 3% statutory ceiling is used and flagged. The base is the price, or the assessed value if that is higher. Notary and registration fees are NOT inside this rate; they are charged separately as legals. Annual property tax exists (also municipal, on the tax valuation) but is not modelled. No EU foreign buyer surcharge.
8%averageof the price, on average
This headline is a national average. The published rule is regional or banded, so enter a price to see what it actually charges.
ITP on a resale is set by the autonomous community and priced per region (ES_ITP_BY_COMMUNITY, with Catalonia on its own progressive ladder): 4% in the Basque Country to 13% at the top of the Catalan scale. A NEW build is outside ITP and pays 10% IVA plus AJD instead. ITP on resale is regional (~6 to 13%); new builds pay 10% VAT + ~1.5% AJD. IBI ≈0.4 to 1.1% of the valor catastral. Enter the cadastral value for an exact figure (≈50% of market assumed otherwise). A PROPOSED 100% non EU buyer surcharge is not law and not computed.
House pricesaverage change a year, last ten years
9.7%a year, on its own national series
The last 5 years: 2021 +9.4% · 2022 +13.4% · 2023 +10.1% · 2024 +18.3% · 2025 +12.6%.
Source: BIS residential property prices, nominal, national, local currency, fourth quarter over fourth quarter (FRED mirrors it as Q<CC>N628BIS).
6.4%a year, on its own national series
The last 5 years: 2021 +6.3% · 2022 +5.5% · 2023 +4.3% · 2024 +11.3% · 2025 +12.9%.
Source: BIS residential property prices, nominal, national, local currency, fourth quarter over fourth quarter (FRED mirrors it as Q<CC>N628BIS).
The same purchase in both
Bulgaria, on €860,230
€25,807Duty on the way in
—Annual property tax
An annual property tax is not modelled for Bulgaria, so this example leaves it out rather than showing a zero.
Spain, on €860,230
€68,818Duty on the way in
€2,839Annual property tax
Priced at $1,000,000, converted at rates of 2026-09-08 and held there so the example does not drift.
This is the country. Your own price, loan and years held are the other half.