The ladder runs 19%, then 24%, then 30%, then 37%, then 45%, then 47%.
Capital gainswhen you sell
0%No tax on residential gains
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
0.11%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
8%of the price, the published rule
Overdrachtsbelasting 8% on a dwelling the buyer will not occupy (art. 14(2) WBR, from 1 Jan 2026. It was 10.4%); 2% on a main residence the buyer declares in writing beforehand (art. 14(3)); nil for a buyer under 35 buying a main residence worth €555,000 or less who has not used the exemption before (art. 15(1)(p), a cliff at the cap, not modelled). 10.4% still applies to NON RESIDENTIAL property (art. 14(1)). Belastingplan 2027 proposes 7% for the investment rate. Proposed, not priced. The annual figure is the COELO 2026 average OZB rate for owners of a dwelling (0.1115% of WOZ); each municipality sets its own, and water board and sewerage charges are extra.
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
8.1%a year, on its own national series
The last 5 years: 2021 +18.5% · 2022 +5.7% · 2023 +0.2% · 2024 +10.8% · 2025 +6.2%.
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
Netherlands, on €860,230
€68,818Duty on the way in
€959Annual 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.