Taxes on Purchasing Property in Almería in 2026: Complete Guide

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What Taxes Are Paid When Buying a Property in Almería? <\/h2>

Purchasing a property in the province of Almería in 2026 involves paying several taxes, which depend on whether it is a new or second-hand property. In Andalusia, the rates differ from those in other autonomous communities, so it is advisable to be well-informed before signing. The main taxes to consider are:<\/p>

• Value Added Tax (VAT):<\/b> Applied to new properties.<\/li>
• Transfer Tax (ITP):<\/b> Applied to second-hand properties.<\/li>
• Stamp Duty (AJD):<\/b> Paid on new properties and mortgages.<\/li> <\/ul>

  Below, we explain each one in detail.<\/p>

  1. VAT on the Purchase of New Property<\/h3>

  If you purchase a new property<\/b> directly from a developer in Almería, the tax to be paid is VAT<\/b>, the same as in the rest of Spain:<\/p>

  • 10%<\/b> for new residential properties.<\/li>
  • 4%<\/b> for officially protected housing (VPO) under special or public promotion schemes.<\/li> <\/ul>

    Example: If you buy a new property for €200,000, the VAT will be:<\/p>

    €200,000 × 10% = €20,000<\/p>

    2. Transfer Tax (ITP) on Second-Hand Properties<\/h3>

    If you purchase a second-hand property in Almería, you must pay the ITP<\/b>, managed by the Junta de Andalucía. The rates in effect in 2026 are:<\/p>

    • 7%<\/b> general rate.<\/li>
    • 6%<\/b> reduced rate if the property is a primary residence and its value does not exceed €150,000.<\/li>
    • 3.5%<\/b> for those under 35 buying their primary residence for a value not exceeding €150,000 (in marriages or civil partnerships, only one partner needs to meet the age requirement).<\/li>
    • There are also reductions for large families and people with disabilities.<\/li> <\/ul>

      If the property's value exceeds €150,000, neither the reduced rate of 6% nor 3.5% can be applied, and the general rate of 7% is applied.<\/p>

      Example: If you buy a second-hand property in Almería city for €200,000 (without reduction rights, as it exceeds €150,000), the ITP will be:<\/p>

      €200,000 × 7% = €14,000<\/p>

      3. Stamp Duty (AJD)<\/h3>

      The AJD<\/b> applies to the purchase of new properties and mortgages. In Andalusia, the general rate is 1.2%<\/b>, with reductions for primary residences up to €150,000: 1%<\/b> for those over 35 and 0.3%<\/b> for those under 35, as well as 0.1%<\/b> for large families or people with disabilities (primary residence up to €250,000). In the purchase of second-hand properties, the AJD is usually subsumed under the ITP and is not paid separately, except in specific cases (such as mortgage constitution).<\/p>

      Example: If you buy a new property for €200,000, the general AJD will be:<\/p>

      €200,000 × 1.2% = €2,400<\/p>

      Other Costs Associated with Buying a Property in Almería<\/h2>

      In addition to taxes, when buying a property in the province of Almería, you should consider the following expenses:<\/p>

      • Notary:<\/b> Between €600 and €1,200.<\/li>
      • Land Registry:<\/b> Between €400 and €1,000.<\/li>
      • Agency:<\/b> Between €300 and €600.<\/li> <\/ul>

        How to Reduce Taxes When Buying a Property in Almería?<\/h2>

        There are some strategies to reduce the tax burden when buying a property in Almería:<\/p>

        • If you are under 35 and buying your primary residence for less than €150,000, you can access a reduced ITP of 3.5%<\/b>.<\/li>
        • If you are part of a large family or have a recognised disability, check the specific reductions for ITP and AJD.<\/li>
        • Keep in mind the 30 working days deadline from signing to self-assess the ITP with the Junta de Andalucía.<\/li>
        • Consult a tax advisor to confirm which allowances apply to you before signing.<\/li> <\/ul>

          Conclusion<\/h2>

          The taxes on purchasing a property in Almería<\/b> vary depending on the type of property and the buyer's situation, and they differ from those in other autonomous communities like Madrid. Before buying, it is important to calculate the total cost and check if you are entitled to any of the current allowances in Andalusia.<\/p>

          For more information, consult the regulations at the Agencia Tributaria<\/a> and the Junta de Andalucía<\/a>.<\/p>