The ladder runs 5%, then 10%, then 18%, then 28%, then 36%.
47%at the top of the ladder
The ladder runs 19%, then 24%, then 30%, then 37%, then 45%, then 47%.
Capital gainswhen you sell
30%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
0.05%a year on the property value
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
1.5%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.
Property transfer tax (Handänderungssteuer) is cantonal ~1 to 3.3% (some cantons, incl. Zürich, levy none) + notary/land registry ~0.5%. A cantonal/communal wealth tax on net assets (incl. property) applies. Not modelled. The annual figure is the Liegenschaftssteuer, a cantonal and/or communal OBJECT tax on the gross property value: thirteen cantons levy none of it on a natural person (ZH, LU, UR, SZ, OW, NW, GL, ZG, SO, BL, SH, AR, AG) and where it is levied the ceilings run 0.2‰ to 3‰, so the 0.05% here is a national blend and is wrong in both directions depending on the canton.
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
3.2%a year, on its own national series
The last 5 years: 2021 +7.3% · 2022 +4.8% · 2023 +1.3% · 2024 +2.4% · 2025 +3.9%.
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
Switzerland, on CHF 809,422
CHF 12,141Duty on the way in
CHF 405Annual property tax
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.