Andalusia keeps property taxes refreshingly simple: since 2021 there is one flat ITP rate of 7% on resale homes, one of the lowest general rates in Spain. For buyers on the Costa del Sol and the Costa de Almería that predictability is a quiet advantage: on a 250,000 euro resale home you pay 17,500 euros, full stop.
This guide covers what you pay at different price points, who qualifies for the reduced 3.5% rate, what changed in the 2026 budget law, and how and when the tax is paid.
The 7% flat rate
Where most Spanish regions use progressive brackets or higher general rates, Andalusia charges a single 7% on the purchase of any resale home, regardless of price. Stamp duty (AJD), relevant for new builds and mortgage deeds, is 1.2%. New builds themselves carry 10% IVA plus that 1.2% AJD instead of ITP.
What you pay
At 150,000 euros: 10,500 euros in ITP. At 250,000 euros: 17,500. At 400,000 euros: 28,000. Compare that with the Comunidad Valenciana at 9% and Murcia at 8%, and Andalusia is the cheapest of the three coastal regions in transfer tax.
The reduced 3.5% rate
Andalusia halves the rate to 3.5% in specific cases. The best known: buyers under 35 purchasing their primary residence with a value up to 150,000 euros. Higher caps apply for buyers with a disability and for large families, and in small municipalities with fewer than 10,000 inhabitants that are losing population the reduction applies more broadly, a deliberate incentive for inland Andalusia.
The conditions are precise (age, habitual residence, value caps), so have your lawyer confirm eligibility before completion rather than discover a rejected reduction afterwards.
What changed in 2026
The Andalusian budget law for 2026 (Ley 8/2025) left the 7% and 3.5% rates untouched. It did tighten the special 2% rate for professional resellers: that incentive now only applies to homes with a value up to 500,000 euros and under stricter conditions. For regular buyers nothing changes; if you are buying from a professional flipper, their tax position may differ from before.
The reference value sets the floor
As everywhere in Spain, ITP is due over the higher of the purchase price and the official cadastral reference value (valor de referencia). If the reference value exceeds your agreed price, the 7% is calculated over that higher figure. Have your lawyer check it before signing to avoid an additional assessment later.
How and when to pay
ITP is self-assessed with modelo 600 and must be paid to the Junta de Andalucía within 30 working days of the notarial deed. In practice your lawyer or gestor files and pays it for you. Late payment triggers surcharges and interest.
The bigger picture for buyers
Total buying costs on an Andalusian resale home, including notary, registry and legal fees, typically land between 9 and 11% of the price, noticeably below the Costa Blanca. For everything beyond ITP, see our buying costs guide; for larger estates our Andalusia wealth tax guide completes the picture, since the region's 100% relief is part of the same buyer-friendly tax policy. Buying with Spainora? We calculate the full tax picture for every property on your shortlist.
