Anyone buying, owning, or selling property in Spain should familiarize themselves with the Spanish tax system. Tax rules differ significantly from Germany, Austria, or Switzerland.
Mike Naumann Immobilien helps buyers understand tax basics and avoid common mistakes when purchasing property in Spain.

Different taxes apply depending on the type of property:
➡️ Resale properties: Transfer Tax (ITP)
➡️ New properties: VAT (IVA) + Stamp Duty
➡️ Approximately 8–11% of purchase price depending on the region
Even after purchase, annual taxes and fees are due.
➡️ Property tax (IBI)
➡️ Municipal and waste taxes
➡️ Income tax for non-residents
➡️ Rental income from vacation or long-term rentals
When selling property in Spain, various taxes may apply depending on profit, ownership period, and tax residency.
➡️ Capital gains tax on sale profit
➡️ Municipal value increase tax (Plusvalía)
➡️ Withholding tax for non-residents
Early tax planning prevents surprises and allows realistic budgeting.
This is especially important for rental properties or long-term investments.