Buying a New-Build Apartment on the Costa Almería: VAT (IVA) and AJD Stamp Duty Explained for 2026

If you buy a brand-new apartment on the Costa Almería in 2026, you pay two purchase taxes: 10% IVA (VAT) on the price, plus AJD stamp duty at 1.2% in Andalucía. So a €200,000 new-build off a developer costs €20,000 in IVA and €2,400 in AJD — about €22,400 in tax before fees. Add notary, land registry, lawyer and gestoría and your realistic all-in extras on a new build in Almería land at roughly 12–13% on top of the price. New builds do not pay ITP transfer tax; that only applies to resales.

Why does a new build pay IVA and AJD instead of ITP?

Because Spanish tax law treats the two routes differently. A first sale from the developer (the first ever transfer of a newly completed home) is a commercial supply, so it carries IVA plus AJD stamp duty. A resale — any home sold second-hand — carries ITP transfer tax instead, and no IVA. You never pay both on the same purchase.

On the Costa Almería, which sits in Andalucía, the resale rate (ITP) is 7%, among the lowest of our four coasts. But for new build the figures to remember are the national 10% IVA and the Andalusian 1.2% AJD. If you are weighing the two options, our guide on off-plan vs resale costs and risks is a useful companion.

What is the 10% IVA on a new-build apartment in Spain?

IVA (Impuesto sobre el Valor Añadido) is Spanish VAT, charged at 10% on the sale of a new residential home anywhere in Spain — the rate is set nationally by the Agencia Tributaria, not by the region, so it is the same in Almería as on the Costa Blanca, Costa Cálida and Costa del Sol. You pay it to the developer, who then hands it to the tax office. Garages and storerooms bought together with the home in the same deed (up to two parking spaces) also qualify for the 10% rate; plots of building land and purely commercial premises are taxed at 21% IVA instead.

IVA is calculated on the agreed price stated in the deed. Unlike ITP, the resale transfer tax, IVA is not re-based on the cadastral value — though the valor de referencia still matters for the stamp duty element, as we explain below.

What is AJD stamp duty and how much is it on the Costa Almería?

AJD (Actos Jurídicos Documentados) is stamp duty on the notarised deed. It is a regional tax, so the rate depends on the autonomous community. On the Costa Almería, in Andalucía, AJD is 1.2% of the deed value. By comparison it is 1.4% in the Comunidad Valenciana (Costa Blanca), 1.5% in Murcia (Costa Cálida) and 1.2% in Andalucía (Costa del Sol and Costa Almería).

AJD applies because the sale is formalised in a notarial escritura that gets registered. You also pay a second, separate AJD charge if you take out a mortgage — but since 2018 the lender, not the buyer, pays the mortgage stamp duty, so that cost is no longer yours.

How much tax will I actually pay? Worked examples

Here is the headline arithmetic for a new-build apartment bought from a developer on the Costa Almería in 2026: 10% IVA + 1.2% AJD = 11.2% in purchase tax, before professional fees.

New-build purchase tax (IVA + AJD) on the Costa Almería, 2026

Deed price	10% IVA	1.2% AJD	Tax total
€150,000	€15,000	€1,800	€16,800
€200,000	€20,000	€2,400	€22,400
€250,000	€25,000	€3,000	€28,000
€350,000	€35,000	€4,200	€39,200

How do the four Mediter coasts compare for new-build tax?

IVA is identical everywhere at 10%; only the AJD rate moves. The Costa Almería and Costa del Sol are the cheapest for new build because Andalucía's 1.2% AJD is the lowest of our regions.

New-build taxes by coast (developer first sale), 2026

Coast	Region	IVA	AJD stamp duty	Combined tax
Costa Almería	Andalucía	10%	1.2%	11.2%
Costa del Sol	Andalucía	10%	1.2%	11.2%
Costa Blanca	C. Valenciana	10%	1.4%	11.4%
Costa Cálida	Murcia	10%	1.5%	11.5%

If you want the full cross-coast picture on lifestyle and pricing too, see our comparison of the four coasts in 2026.

Does the valor de referencia affect a new build?

Partly. For resales, the ITP tax base is the higher of the price or the Catastro's valor de referencia — a point most competitor articles miss. For a new build, IVA is charged strictly on the price agreed with the developer. However, the AJD stamp duty element is assessed on the deed value, and the Agencia Tributaria can reference the valor de referencia if a declared value looks abnormally low. In practice, for a normal developer sale at a market price this is a non-issue, but it is worth knowing the Catastro reference value exists and can be checked before you sign.

When do I pay the IVA and the AJD?

You pay the IVA to the developer as part of the purchase — usually in instalments on off-plan (a reservation fee, then staged payments against a bank guarantee under Ley 38/1999, then the balance on completion), or in one payment on a key-ready home. The AJD stamp duty is self-assessed and filed after you sign the escritura, normally within 30 days, via your gestoría or lawyer. If you buy off-plan, read our guide to the protection offered by the off-plan bank guarantee so your staged IVA payments are secured.

What are the other costs on top of IVA and AJD?

Tax is the largest slice, but not the only one. Budget these additional costs on a Costa Almería new build:

• Notary — roughly 0.2–0.5% of the price, for drawing up the escritura (see our completion-day guide).
• Land Registry (Registro de la Propiedad) — roughly 0.1–0.25% to register you as owner.
• Lawyer — around 1% + IVA for independent conveyancing and due diligence.
• Gestoría — about €300 to handle the tax filings and paperwork.
• Mortgage costs if you borrow — valuation (tasación) and arrangement fees; the bank pays the mortgage AJD. See our non-resident mortgage guide.

All in, a new build on the Costa Almería typically lands at 12–13% on top of the price once fees are added — slightly below the Costa Blanca because Andalucía's AJD is lower. A resale here, by contrast, carries 7% ITP plus the same fees, so roughly 9–10% all in.

What else do I need before I can buy and complete?

A few practical prerequisites: you will need an NIE number (see NIF vs NIE explained), usually a Spanish bank account for completion, and — on a new build specifically — the developer's first occupation licence (licencia de primera ocupación) before you can connect utilities and move in. Non-residents should also read our overview of buying as a non-resident.

What we see in our own listings

Across all our coasts Mediter currently has 8,244 properties for sale, including a large stock on the Costa de Almería, where new-build apartments near the beach are a big part of what buyers look at. Because the IVA rate is fixed nationally at 10% and Andalucía's AJD is only 1.2%, the Costa Almería is one of the most tax-efficient of our regions for a new-build purchase. If you want figures for a specific apartment, we can give you an exact cost breakdown including IVA, AJD and all fees for that property.

Frequently Asked Questions

Do I pay IVA or ITP on a new-build apartment in Almería?

IVA. A first sale direct from the developer carries 10% IVA plus 1.2% AJD stamp duty. ITP (7% in Andalucía) applies only to resale homes, and you never pay both.

How much is AJD stamp duty on the Costa Almería in 2026?

1.2% of the deed value, set by the Junta de Andalucía. The same rate applies on the Costa del Sol; it is 1.4% on the Costa Blanca and 1.5% on the Costa Cálida.

Is the 10% IVA the same everywhere in Spain?

Yes. IVA on new residential homes is a national rate fixed by the Agencia Tributaria at 10%, identical on all four of our coasts. Only the regional AJD rate differs.

Can I reclaim the IVA on a new-build home?

Not if you buy it as a private individual to live in or let out residentially — that IVA is a final cost. VAT recovery is generally only relevant to registered businesses in taxable activities, which is a separate matter to discuss with a tax adviser.

Does the valor de referencia increase my tax on a new build?

IVA is charged on the agreed price, not the valor de referencia. The AJD is assessed on the deed value, and the Catastro reference value can be used as a check if a declared value is abnormally low, but at a normal market price it has no effect.

What is the total cost on top of the price for a new build in Almería?

Around 12–13%: 10% IVA, 1.2% AJD, plus notary (0.2–0.5%), land registry (0.1–0.25%), lawyer (~1% + IVA) and gestoría (~€300).

Thinking of buying a new-build apartment on the Costa Almería?

Mediter Real Estate sells new-build and resale property across the Costa Almería, Costa Blanca, Costa Cálida and Costa del Sol, and we can prepare a precise cost breakdown — IVA, AJD and every fee — for any home you are considering. Contact our team on +34 744 719 499 or at info@mediter.com and we'll guide you from reservation to the notary.