In short
On a €300,000 resale home in Andalusia, transfer tax and land registry fees come to €21,201 (7% tax at the general rate). Homes were appraised at €1,982/m² on average in Q2 2026 (+13.8% over a year); the INE index rose 11.9%.
Calculate for Andalusia
The questions, answered
How much transfer tax on a €300,000 resale home in Andalusia?
At the general rate of Andalusia (7%), €300,000 bought in Andalusia pays €21,000 of transfer tax (ITP) and €201 of land registry fees: €21,201 for the buyer, before notary copies and any reduced rate; the base is the higher of price and Catastro reference value.
And on a new home in Andalusia?
Bought from the developer, the same €300,000 carries VAT at 10% (€30,000) instead of transfer tax, plus AJD of €3,600 and land registry fees of €201: €33,801 in all.
Are home prices rising in Andalusia?
Yes: the INE house price index for Andalusia changed by +11.9% over a year in Q2 2026 (Spain: 12.2%), and the ministry's average appraised value in Andalusia reached €1,982/m², +13.8% over a year.
How much tax when you sell a home in Andalusia?
The income tax on the gain is national: 19% for a non-resident (IRNR), the savings scale of 19% to 30% for a resident. On a gain of €80,000 that is €15,200 or €17,280.
Reading the numbers for Andalusia
Andalusia is 9th of the 19 regions by appraised value: €1,982/m², 16% below the Spanish average of €2,355/m².
Prices moved +13.8% on the ministry's appraisals and +11.9% on the INE index, which puts Andalusia 14th of 19 on the index, in step with Spain (+12.2%).
Payotte covers 14 cities here. They run from €1,784/m² in Córdoba to €4,528/m² in Marbella, a spread of €2,745/m²; the regional average falls between them, at €1,982/m².
Resale: In Andalusia, transfer tax (ITP) on a resale home is 7%, on the higher of the price and the Catastro reference value: €21,000 on €300,000, €21,201 with land registry fees.
New build: In Andalusia, a new home bought from the developer pays VAT at 10% and stamp duty on the deed (AJD) of 1.2%: €33,801 with land registry fees on €300,000.
Young buyers: Andalusia applies a 3.5% transfer tax (ITP) rate to buyers under 35 who buy a main home worth up to €150,000, against the general rate of 7%.
Large families: Andalusia taxes a home bought by a large family at 3.5% instead of the general 7%, when the value is up to €250,000.
Stressed market areas: No stressed housing market area declaration for Andalusia was found in the BOE quarterly resolutions published up to 15 October 2026.
The figures
| Measure | Value | Source |
|---|---|---|
| Transfer tax (ITP) on €300,000 | €21,000 | Ley 5/2021, art. 41 |
| Land registry on €300,000 | €201 | Real Decreto 1427/1989 |
| Notary's deed fee on €300,000 (seller by default) | €388 | Real Decreto 1426/1989 |
| Andalusia, appraised value, Q2 2026 | €1,982/m² | Ministry (+13.8% a year) |
| Andalusia, INE house price index, change over a year | +11.9% | INE, Q2 2026 |
Valuers' averages, not sale prices; changes computed by Payotte.
Buying from abroad
What differs for a foreign buyer: Buying as a foreigner · non-resident tax calculator · purchase costs in every region.
Cities of Andalusia on Payotte
Sources
- Taxes: Ley 5/2021, de 20 de octubre, de Tributos Cedidos de la Comunidad Autónoma de Andalucía; calculator sources.
- Appraised values: Estadística de valor tasado de la vivienda (tables 1 and 4; Elaboración propia con datos del Ministerio; reuse under Real Decreto 1495/2011, arts. 7 and 8; published 2026-09-15).
- House price index: INE, Índice de Precios de Vivienda, Q2 2026 (Fuente: Sitio web del INE: www.ine.es; published 2026-09-07).