Buying property in Marbella: process, taxes and lawyer fees

This guide is for buyers from the United Kingdom, Scandinavia, the Netherlands, Germany and the United States buying a villa or apartment in Marbella, Benahavís, Estepona or Sotogrande. It covers the order of events, the taxes on the day and every year after, our fees, and the checks that matter most on this coast. Our property lawyer page for Marbella explains how we work and the history of the town plan; here we go into the numbers and documents. Figures are checked as of 8 October 2026.

The purchase at a glance

Stage	What happens	Typical timing
Preparation	NIE, Spanish bank account, power of attorney if you will not attend the signing	Start as soon as you are serious about buying
Reservation	Short agreement and deposit that takes the property off the market	Day 1
Due diligence	Title, debts, licences, planning status, community and tourist-letting position	Usually 1-2 weeks once documents are received
Private purchase contract (arras)	Binding contract; deposit customarily around 10% of the price	After the checks are clean
Deed before the notary	Balance paid, keys handed over, ownership passes	Usually 1-3 months after the arras contract
Taxes and registration	Purchase tax filed and paid; deed lodged at the Land Registry	The Registry has 15 days from lodging, longer if a defect must be corrected

Before you sign anything: NIE, bank account and power of attorney

NIE

Every foreign buyer needs a Número de Identidad de Extranjero (NIE), and so does a co-buying spouse or partner. You can apply in person in Spain, through a legal representative in Spain, or at the Spanish consulate where you live. Consulates differ in what they accept from representatives, so we confirm the route first.

Spanish bank account

A Spanish account is not legally required for the purchase, but it makes the completion payment and the direct debits for IBI, community fees and utilities far easier. Banks run their own source-of-funds checks before opening an account for a non-resident, so open it early.

Power of attorney

You do not need to come to Spain for the signing. You can grant a power of attorney before a Spanish consul, or before a notary in your own country with an Apostille under the Hague Convention and a sworn translation where needed. We draft it to cover exactly what is required: signing the contract and deed, paying the price, filing taxes and setting up utilities. A power that is too narrow can stop a signing on the day.

Step by step

1. Reservation agreement

Agents usually ask for a reservation deposit to take the property off the market. Before paying, make sure the document says the deposit is refundable if our checks reveal a legal problem, and that it goes to an identified account.

2. Due diligence

We obtain the Land Registry extract, the cadastral certificate, the last IBI receipt, a community charges statement, the energy performance certificate (which must be attached to the contract of sale) and the Town Hall’s planning documents, and compare them. Most problems on this coast show up as a mismatch: a house larger in reality than in the Registry, a pool or basement missing from the licence, a boundary that does not match the cadastral map.

3. Private purchase contract (arras)

The usual contract is the arras penitenciales contract under article 1454 of the Civil Code: if you withdraw, you lose the deposit; if the seller withdraws, they return it twice over. We add the conditions you need, such as the condition of the property, the furniture included and what happens if a licence or registration issue appears before completion.

4. Deed, taxes and registration

At completion the notary checks identities and the Registry position on the day. The deed must identify how the price was paid (transfers, bank drafts and their accounts), and the Land Registry will not register a deed that does not. The purchase tax is then paid and the deed lodged at the Registry, which has 15 days from lodging to register it, counted again if a defect must be corrected.

Due diligence that is specific to Marbella

The new PGOM and the 1986 rules

Marbella’s full council gave final approval to the new general plan (PGOM) on 18 September 2026. The Town Hall estimates that about 18,000 homes were left outside regular planning status by the town’s planning history. For a buyer today:

• The plan takes effect once it is officially published. Until that is confirmed, we check which rules apply to the plot on the date you sign.
• The detailed rules for urban land will come in a separate plan (the POU), which is still being prepared. In the meantime parts of the 1986 rules remain relevant.
• The general plan does not, by itself, legalise any individual house. Each property still needs its own analysis of licences, built area and any proceedings.

Benahavís and Estepona have their own town plans, and Sotogrande is in the municipality of San Roque, province of Cádiz. Andalusian law applies throughout, but we check the plan of the town where the property stands.

AFO status: what it allows and what it does not

A house built without a valid licence, once the time limit for the Town Hall to restore legality has expired, can be recognised as asimilado a fuera de ordenación (AFO) under articles 173 and 174 of Andalusia’s planning law (LISTA). The limit is generally six years from completion, but there is none for public land and its protection zones, green spaces, rural land in the coastal influence zone, listed heritage or illegal plot divisions on rural land. In practice:

• It does not legalise the building. The law says so expressly.
• It is recorded by a marginal note at the Land Registry, so it should appear in the Registry extract.
• After recognition, the Town Hall can authorise conservation and reform works that do not increase footprint or volume.
• Utility connections are allowed only once the recognition has been granted.
• A pending application must be decided within six months; silence counts as a refusal.

An AFO house can be a reasonable purchase at the right price, but never on the assumption that it can later be enlarged or let to tourists.

Tourist lets: registration, AFO homes and the community vote

If rental income is part of your plan, three separate rules apply:

• Andalusian registration. A declaración responsable and entry in the Registro de Turismo de Andalucía are required (Decree 28/2016, amended by Decree 31/2024). Whole homes take up to 15 guests, with at least 14 m² built per guest. AFO homes need the Town Hall’s prior express authorisation.
• Municipal limits. Since 2024 Andalusian town halls can cap the number of tourist homes per building or zone. We check whether Marbella, Benahavís, Estepona or San Roque has adopted limits at the time you buy.
• The community of owners. Since 3 April 2025, a new tourist let in a building under horizontal property needs the community’s prior express approval, by three fifths of the owners representing three fifths of the shares (article 17.12 of the Horizontal Property Law). The community can also raise that owner’s share of charges by up to 20%. Resolutions are not retroactive, so an existing registered let may continue.

Purchase taxes in Andalusia

Marbella, Benahavís, Estepona and Sotogrande are all in Andalusia, so the same rates apply.

Type of purchase	Tax	Rate
Resale (second-hand) home	Transfer tax (ITP)	7%
New home bought from the developer	VAT	10% (home, up to two parking spaces and annexes sold together)
New home bought from the developer	Stamp duty (AJD)	1.2%

For resales, the taxable base is the higher of the price and the Cadastre’s reference value (valor de referencia). Andalusia’s reduced rates are limited to a main residence worth up to €150,000 or €250,000, so they rarely apply here. Two points catch out buyers from a non-resident seller:

• The 3% retention. You must withhold 3% of the price and pay it to the Tax Agency on form 211 within one month. If it is not paid, the property remains liable for the lower of that amount and the seller’s tax.
• Municipal plusvalía. This tax normally falls on the seller, but where the seller is a non-resident individual, the buyer is the substitute taxpayer and must pay it, so the amount is retained from the price in the deed.

A 2025 bill proposing a surcharge of up to 100% on purchases by non-EU non-residents had not been passed when this guide was written. We check the position before each signing.

Off-plan purchases: protecting your stage payments

Much new supply around Marbella, Benahavís and Estepona is sold off-plan. Your protection is the first additional provision of the Building Act (Ley 38/1999, as rewritten by Law 20/2015):

• From the building licence onwards, the developer must guarantee the return of every payment plus statutory interest, through surety insurance or a joint and several bank guarantee.
• Payments go into a special account that can only be used for building those homes.
• If the home is not started or delivered on time, you can terminate and recover your payments with interest: first a formal demand to the developer, then, after 30 days without payment, a claim against the insurer or bank.
• A bank guarantee lapses if you do not demand termination within two years of the developer’s breach.

No guarantee, no payment. We check that each guarantee names you, covers each instalment and comes from an authorised entity.

Buying through a company

Some buyers hold the property through a company, for privacy, succession or because the funds are already there. Bear in mind:

• The purchase taxes are the same: 7% ITP on resale, or VAT and AJD on new build.
• Entities resident in a non-cooperative jurisdiction pay a special annual levy of 3% of the cadastral value, with limited exceptions.
• Any company must identify its beneficial owners to the notary.
• A company adds accounts, Spanish tax filings and possible tax consequences at home when you use the property privately.

We coordinate with your tax advisers before the arras contract, because changing the buyer afterwards is costly.

Source of funds and anti-money-laundering checks

Under Law 10/2010, notaries, land registrars, developers, estate agents and lawyers advising on a purchase must identify you and understand where the money comes from. Expect to provide:

• passport and proof of address;
• evidence of the source of funds: a sale, savings, dividends, an inheritance or a mortgage offer;
• bank statements showing the route of the money into Spain.

Collect them before the arras contract: a transfer held by a bank for compliance review is a common and avoidable cause of delay.

Our fees and a full cost example for a €1,500,000 villa

Our fee for a purchase is between 1% and 1.5% of the purchase price plus VAT, depending on the complexity of the transaction. It covers the checks before signing, the planning and licence review, the contracts, the signing before the notary and registration. Limited services, such as reviewing only an arras contract, are quoted separately. If the purchase does not go ahead because of a legal problem we have detected, the funds you have paid on account remain as a credit for up to two further purchases within two years. We confirm the fee in a written quote before we start.

Lawyer’s fee on a €1,500,000 villa	Amount
Fee (1%-1.5% of the price)	Between €15,000 and €22,500
VAT at 21%	Between €3,150 and €4,725
Total	Between €18,150 and €27,225

Full costs for the same price follow. Notary and Registry fees are set by official tariffs but depend on the length of the deed and copies, so we show approximate ranges.

Cost	Resale villa, €1,500,000	New-build villa from a developer, €1,500,000
ITP at 7%	€105,000	Not applicable
VAT at 10%	Not applicable	€150,000
AJD at 1.2%	Not applicable	€18,000
Notary (approx., incl. VAT)	€1,200-2,000	€1,200-2,000
Land Registry (approx., incl. VAT)	€600-1,000	€600-1,000
Lawyer (incl. VAT)	€18,150-27,225	€18,150-27,225
Approximate total	€124,950-135,225 (about 8.3%-9%)	€187,950-198,225 (about 12.5%-13.2%)

Resale figures assume the price is at or above the reference value. A mortgage adds its own costs, and a technical survey is a separate service. If the seller is non-resident, the 3% retention (€45,000 here) comes out of the price paid to the seller, not on top.

Annual costs of owning in Marbella

• IBI: a percentage of the cadastral value set by the Town Hall. The receipt also gives the cadastral value for income tax.
• Refuse and community charges: ask for the budget and any special levies approved.
• Non-resident income tax on a home you do not let: a notional income of 1.1% or 2% of the cadastral value (depending on when the town’s values were last revised), taxed at 19% for residents of the EU, Iceland, Norway and Liechtenstein, and 24% for others, including UK and US residents. On a cadastral value of €400,000 at 1.1%, that is €836 at 19% or €1,056 at 24%, filed on form 210 the following year.
• Rental income: same rates; EU and EEA residents can deduct related expenses, others pay on gross income.
• Wealth tax and solidarity tax: Andalusia grants 100% wealth tax relief, but while the state solidarity tax remains in force the relief is reduced, so owners with net taxable wealth above €3 million (after a €700,000 exempt amount) pay broadly the solidarity tax amount, at 1.7%-3.5%. Non-residents are taxed only on Spanish assets, may apply Andalusian rules, and must file if those assets exceed €2 million.

Buying a property no longer gives a right to residence in Spain: the investor («golden») visa route was abolished from 3 April 2025. If you plan to live here, see our guide to residence options in Spain.

Red flags we see in Marbella

• The house is bigger than the paperwork: extra bedrooms, a converted basement or a covered terrace that appear in the listing but not in the licence, the Registry or the Cadastre.
• A plot on rural land in the coastal influence zone, or on public land and its protection zones, where the six-year limit offers no protection.
• Pressure to sign the arras contract on the agent’s standard form within days, with a deposit paid before any checks.
• Off-plan payments requested without an individual guarantee, or into an ordinary account of the developer.
• A tourist licence number taken on trust, with no check of the registry entry, the community statutes or the community’s recent resolutions.
• A non-resident seller and no plan for the 3% retention or the plusvalía in the deed.
• Unpaid IBI or community charges, which can be claimed against the property after you buy it. Ask for certificates.
• Source-of-funds documents gathered only in the week of completion.

Buying elsewhere on the coast? See our pages for the Costa del Sol and for Cádiz and the Costa de la Luz, or our general guide for buying property anywhere in Spain.

Frequently asked questions

What does it cost in total to buy a €1.5 million villa in Marbella?

For a resale villa, expect around 8.3%-9% of the price on top: 7% transfer tax (€105,000), notary and Land Registry fees of roughly €1,800-3,000, and our fee of between €15,000 and €22,500 plus VAT. For a new-build villa bought from the developer, VAT at 10% and stamp duty at 1.2% take the total to around 12.5%-13.2%.

How are property lawyer fees calculated for a Marbella purchase?

Our fee is between 1% and 1.5% of the purchase price plus VAT, depending on the complexity of the transaction, and is confirmed in a written quote before we start. If the purchase does not go ahead because of a legal problem we detect, the funds you have paid on account remain as a credit for up to two further purchases within two years.

What happens if I buy from a seller who is not resident in Spain?

You must withhold 3% of the price and pay it to the Tax Agency on form 211 within one month; otherwise the property remains liable. You also become responsible for paying the seller’s municipal plusvalía tax, so the amount is normally retained from the price at the notary.

Is my deposit protected if I buy off-plan?

Yes, if the developer complies with the Building Act. From the building licence onwards, every payment must be guaranteed by insurance or a bank guarantee and paid into a special account. If the home is not delivered, you can recover your payments with interest, but a bank guarantee lapses if you do not claim within two years of the breach.

What taxes does a non-resident owner pay each year?

IBI to the Town Hall, refuse charges, and non-resident income tax on a notional income of 1.1% or 2% of the cadastral value, at 19% for EU, Iceland, Norway and Liechtenstein residents and 24% for others. If you let the property, the rental income is taxed instead for the let periods.

Should I buy a Marbella property through a company?

Sometimes, but it rarely saves purchase tax and it adds annual costs. Companies resident in non-cooperative jurisdictions pay a 3% annual levy on the cadastral value, and all companies must disclose their beneficial owners. Decide with your tax advisers before signing the arras contract.

Does the new Marbella town plan legalise irregular homes?

No. The plan approved on 18 September 2026 sets the general framework and takes effect on official publication, but it does not legalise individual buildings. Each property still needs its own check of licences, built area and planning status.

If you are considering a purchase in Marbella, Benahavís, Estepona or Sotogrande, a first meeting with us covers the property’s Registry and cadastral position, the planning and licence questions, whether the home can be let to tourists, the taxes on your specific purchase and the timetable to completion. We then send you a written quote. Meetings in Marbella by appointment, and by video call.