Autor Nicki Price, CEO
If you buy a resale home on the Spanish coast in 2026, the main tax you pay is Impuesto sobre Transmisiones Patrimoniales (ITP), and the rate depends entirely on which autonomous community the property sits in. On the Costa Blanca (Comunidad Valenciana) it is 9% for deeds signed from 1 June 2026; on the Costa Cálida (Murcia) it is 7.75%; and on the Costa del Sol and Costa Almería (Andalucía) it is 7%. That single percentage can swing your tax bill by thousands of euros between coasts, so it pays to know the exact figure before you make an offer.
Below we set out every 2026 rate, name the law behind each one, explain the valor de referencia trap that catches most buyers, and show worked examples per coast. These rates apply only to resale (second-hand) property. New builds are taxed differently — see our guide to off-plan vs resale on the Costa Blanca.
ITP is the transfer tax the buyer pays when purchasing a second-hand property from a private seller. It replaces IVA (VAT), which only applies to brand-new homes sold by a developer. You declare and pay it on Modelo 600 to your regional tax office within 30 working days of signing the escritura at the notary, usually through your lawyer or gestoría.
Because ITP is a devolved (regional) tax, each autonomous community sets its own rate. The four coasts Mediter covers span three different communities, which is exactly why the number you owe differs from one beach to the next.
Here are the verified 2026 rates by region, with the law that sets each one. Note the Costa Blanca change: Ley 5/2025 cut the Valencian rate from 10% to 9% for deeds signed from 1 June 2026, and it is the notary signing date that decides which rate applies — not the date you signed the arras (deposit) contract.
| Coast | Autonomous community | 2026 ITP rate | Legal basis |
|---|---|---|---|
| Costa Blanca (North & South) | Comunidad Valenciana | 9% (11% on the band above €1,000,000) | Ley 5/2025 — from deeds signed 1 June 2026 |
| Costa Cálida | Región de Murcia | 7.75% | Ley 3/2025 |
| Costa del Sol | Andalucía | 7% | Junta de Andalucía |
| Costa Almería | Andalucía | 7% | Junta de Andalucía |
A word of warning: many competitor sites still quote the old Murcia rate of 8% and the old Valencian 10%. Both are outdated for 2026. If you are reading an article that shows those numbers, it has not been refreshed since the recent reforms.
ITP is not simply charged on the price you pay. Since 2022 the tax base is the higher of your purchase price or the property's valor de referencia — a reference value set by the Catastro (the cadastre) for almost every property in Spain. This is the single detail most buyers, and most blog articles, miss.
In practice:
You can check a property's valor de referencia at the Catastro before you commit, and your lawyer should do so as part of due diligence. If you believe the reference value is too high, you can pay on it and then appeal to the Agencia Tributaria, but you must pay first. Always build this into your price negotiation: a bargain price does not always mean a bargain tax bill.
Let's run the same €250,000 resale home through each coast so you can see the real difference. We assume the purchase price is at or above the valor de referencia, so the price is the tax base.
| Coast | Rate | ITP on €250,000 |
|---|---|---|
| Costa Blanca | 9% | €22,500 |
| Costa Cálida | 7.75% | €19,375 |
| Costa del Sol | 7% | €17,500 |
| Costa Almería | 7% | €17,500 |
On this one property the gap between the Costa Blanca and the Andalusian coasts is €5,000 in tax alone. Scale that up to a €600,000 villa and the difference widens to €12,000. It is not a reason to change which coast you love — but it is a real figure to factor into your budget.
Under Ley 5/2025, the Comunidad Valenciana applies a higher 11% band to the portion of the price above €1,000,000. So a €1.4M resale on the Costa Blanca North pays 9% on the first million (€90,000) plus 11% on the remaining €400,000 (€44,000), for €134,000 total. Murcia and Andalucía apply their flat rates regardless of price.
ITP is the biggest single line, but not the only one. Budget for these additional costs on a resale purchase:
As a rule of thumb, total resale costs on top of the price run to around 10–13% — nearer the lower end in Andalucía (Costa del Sol and Almería) thanks to the 7% ITP, and nearer the higher end on the Costa Blanca at 9%. New builds run higher, around 12–15%, because of 10% IVA plus AJD stamp duty (1.4% in the Comunidad Valenciana, 1.5% in Murcia, 1.2% in Andalucía). For the full picture when selling, see our guide to selling property in Spain in 2026.
This matters most on the Costa Blanca in 2026 because the rate changed mid-year. The rate is fixed by the date the escritura is signed at the notary, not the date of your reservation or arras contract. So if you signed arras in early 2026 but complete after 1 June 2026, you benefit from the new 9% rate rather than the old 10%. If you are unsure of timings, your lawyer will confirm exactly which rate applies to your completion date.
No. ITP is charged on the property, not on your residency status, so a non-resident buyer pays the same regional rate as a Spanish resident. Where residency does matter is in ongoing taxes, overseas-asset reporting under Modelo 720, and the 183-day residency rule. Buying as a non-resident has its own process — our non-resident buyer's guide walks through the NIE, the bank account and completion.
Across our current stock of 8,280 properties for sale, the Costa Blanca South towns around our Orihuela Costa office — Torrevieja, Orihuela Costa, Guardamar del Segura and Pilar de la Horadada — carry the 9% Valencian ITP, while our Costa del Sol and Costa Almería listings fall under Andalucía's 7%. When you compare two similarly priced homes on different coasts, remember the headline price is only part of the story: the regional rate is baked into your real cost. Our area pages — for example living in Torrevieja — show honest local prices you can run through the tables above.
9% for resale homes on deeds signed from 1 June 2026, under Ley 5/2025 (reduced from 10%). An 11% band applies to the portion of the price above €1,000,000. The notary signing date decides the rate.
7.75% under Ley 3/2025. Beware older articles still quoting the previous 8% rate — it no longer applies in 2026.
A flat 7% ITP across Andalucía, covering both the Costa del Sol and the Costa Almería, set by the Junta de Andalucía and applied regardless of property price.
On whichever is higher — your purchase price or the property's valor de referencia set by the Catastro. If you negotiate a price below the reference value, the tax office still charges ITP on the higher figure.
No. New builds from a developer pay 10% IVA plus AJD stamp duty (1.4% Comunidad Valenciana, 1.5% Murcia, 1.2% Andalucía). ITP only applies to resale property.
You file Modelo 600 with your regional tax office within 30 working days of signing the escritura, normally handled by your lawyer or gestoría at completion.
Whether you're drawn to the Costa Blanca, Costa Cálida, Costa del Sol or Costa Almería, the right ITP rate is just one piece of a confident purchase. Mediter Real Estate can show you the real total cost on any property in our stock and connect you with a trusted local lawyer. Get in touch with our team — call +34 744 719 499 or email info@mediter.com — and we'll help you buy with the numbers crystal clear.
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