The ladder runs 2%, then 3.5%, then 7%, then 11.5%, then 15%, then 18%, then 19%, then 19.5%, then 20%, then 22%, then 23%, then 24%.
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
0%No tax on the gain itself
A seller side levy of up to 12% still applies on the way out.
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
Charged on rental value
Assessed on the annual rental value rather than the capital value, on a progressive scale.
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
6%of the price, the published rule
A foreign buyer pays a further 60% on top.
Buyer's Stamp Duty is a 1 to 6% marginal ladder (bands modelled) + Additional Buyer's Stamp Duty on the whole price: 0% for a citizen's first home, 20%/30% for their second/third, 5 to 35% for a PR, 60% for a foreign individual, 65% for an entity. Annual property tax: the IRAS non owner occupier bands (12 to 36%) on the Annual Value ≈ the gross annual rent.
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 +4.0% · 2022 +8.0% · 2023 +8.0% · 2024 +3.0% · 2025 +3.0%.
Source: URA private residential property price index.
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
Singapore, on SGD 1,264,797
SGD 35,192Duty on the way in
SGD 6,324Annual 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.