The ladder runs 5%, then 10%, then 20%, then 23%, then 33%, then 40%, then 45%.
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
39.6%at the shortest holding
The rate turns on how long you held: 39.6% within 5 years, then 20.3% after that.
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
1%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
4%of the price, the published rule
Three purchase side taxes, all on the ASSESSED value (≈70% of price), not the price: acquisition tax 3% (residential land's base is halved), registration & licence tax 1.5% on land and 2% on the building (0.3% for an owner occupied home), plus fixed contract stamp duty. NO foreign surcharge. Fixed asset tax 1.4% + city planning 0.3% on assessed value (~1% of market used).
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
3.4%a year, on a borrowed indicative series
The last 5 years: 2021 +2.0% · 2022 +5.0% · 2023 +5.0% · 2024 +5.0% · 2025 +5.0%.
Source: Tokyo residential land and condominium prices.
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
Japan, on ¥153,326,025
¥4,353,129Duty on the way in
¥1,533,260Annual 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.