Property Taxes in Benahavís: Buying, Owning & Selling

A clear guide to the main taxes buyers and owners should understand in Benahavís — from purchase costs and annual local charges to non-resident tax, selling costs and higher-value wealth planning.

Buying a home in Benahavís is not only about the purchase price. A well-planned budget should include transaction taxes, legal costs, annual local charges, non-resident tax where relevant, and potential selling costs later on.

The good news is that Benahavís remains attractive from an ownership-cost perspective. Annual local charges are generally modest compared with the value of many properties in the municipality, and Andalucía continues to offer a relatively competitive framework for buyers, owners and higher-value residents.

This guide explains the main taxes you should understand when buying, owning or selling property in Benahavís. It is designed as a practical overview, not personal tax advice.

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1. Taxes When Buying Property in Andalucía

When buying in Benahavís, the most important distinction is whether the property is a resale or a new build purchased from a developer. The tax treatment is different.

Resale Property: ITP

Most second-hand homes in Andalucía are subject to ITP, the property transfer tax. The general rate is currently 7% of the purchase price or the tax reference value, depending on the assessment basis used by the authorities.

For most buyers, this 7% ITP is the largest single purchase cost after the property price itself.

New Build Property: IVA and AJD

New residential property bought directly from a developer is usually subject to 10% IVA instead of ITP. In Andalucía, buyers also normally pay AJD, commonly known as stamp duty, which is currently generally 1.2%.

As a broad guide, buyers should usually allow around 10% total purchase costs for a resale property in Andalucía and around 12–13% for a new build, depending on legal fees, notary, registry, mortgage costs if any, and the exact transaction structure.

Read our full Andalucía purchase costs guide →

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2. Annual Local Ownership Taxes in Benahavís

Once you own a property in Benahavís, the main annual local charges are usually IBI and Basura. These are municipal charges, not community fees, and they apply whether you live in the property permanently, use it as a second home or rent it out.

IBI: Annual Property Tax

IBI is the annual municipal property tax. It is based on the cadastral value of the property, not directly on the market value or purchase price.

In Benahavís, IBI is often considered relatively low for the level of property values in the municipality. However, the exact amount depends on the cadastral value, property type, location and official municipal calculation. Apartments may be relatively modest, while large villas, extensive plots and high-value estates can carry higher annual bills.

As a practical guide, buyers should always ask for the latest IBI receipt before purchasing. This gives a much more accurate picture than relying on generic estimates.

Basura: Waste Collection Charge

Basura is the municipal waste collection charge. Benahavís has historically been known for a very low household waste charge, commonly quoted locally at €18 per dwelling per year.

As with IBI, buyers should confirm the latest Basura position from the current bill, lawyer or municipal payment record before completion.

How IBI and Basura Are Paid

IBI and local municipal payments are administered through the provincial collection body, the Patronato Provincial de Recaudación de Málaga. Owners can normally set up direct debit, which is strongly recommended for non-resident owners and second-home buyers.

The voluntary payment period is published each year. Rather than assuming a fixed date, owners should check the current annual calendar or ask their lawyer, gestor or tax adviser to confirm the deadline.

Visit the Málaga Patronato de Recaudación website →

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3. Non-Resident Income Tax: Form 210

If you own property in Spain but are not tax resident in Spain, you will usually need to file non-resident income tax using Form 210. This applies whether the property is rented out or kept only for personal use.

If the Property Is Not Rented

Non-resident owners normally declare a small imputed income based on the cadastral value. This is Spain’s way of taxing the notional benefit of owning a property available for personal use.

The taxable base is usually calculated using 1.1% or 2% of the cadastral value, depending on when the cadastral value was last reviewed. The resulting amount is then taxed at the applicable non-resident rate.

If the Property Is Rented

If you rent out the property, rental income must be declared. EU and EEA residents are generally taxed at 19% and may deduct eligible expenses. Non-EU/EEA residents are generally taxed at 24%, with more limited expense treatment.

Rental tax can become more complex where there are tourist licences, management fees, mixed personal use, mortgage interest, repairs or cross-border tax issues. A specialist adviser should prepare or review the filings.

View the official Tax Agency Form 210 instructions →

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4. Wealth Tax and Solidarity Tax

Andalucía currently provides a 100% regional relief against Wealth Tax, which is one of the reasons the region has become attractive to higher-net-worth residents and international buyers.

However, Spain’s national Solidarity Tax on Large Fortunes can still be relevant for higher net-wealth profiles. It is aimed at individuals with significant net wealth, and it can apply even where regional Wealth Tax relief reduces or removes the ordinary regional Wealth Tax bill.

This is a specialist area. The outcome depends on residency, asset location, ownership structure, allowances, main residence treatment, double-tax agreements, family planning and worldwide wealth. Buyers with assets approaching or exceeding the relevant thresholds should take advice before moving tax residency or completing a major purchase.

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5. Taxes When Selling Property in Benahavís

When you sell a property in Benahavís, the main tax considerations are capital gains tax and Plusvalía Municipal.

Capital Gains Tax

Capital gains tax is calculated on the profit made from the sale, after taking into account allowable acquisition costs, improvement costs and selling expenses where properly documented.

For non-resident sellers, 3% of the sale price is normally withheld at completion and paid to the Spanish Tax Agency as an advance payment against any capital gains tax liability. If the final tax due is lower, a refund may be claimed. If it is higher, further tax may be payable.

Plusvalía Municipal

Plusvalía Municipal is a local tax on the increase in urban land value during the ownership period. It is separate from capital gains tax and is normally dealt with as part of the completion process.

The amount depends on cadastral land value, ownership period and the calculation method. For apartments it may be modest, while larger plots and longer ownership periods can produce a more meaningful figure.

Read our selling costs and taxes guide →

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6. Worked Example: Buying a Resale Apartment in Benahavís

The following example is illustrative only. Exact figures depend on the purchase contract, cadastral value, legal fees, mortgage position, property type and whether the buyer is resident or non-resident.

Download Fee & Cost Cheat Sheet PDF →

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Practical Tax Checklist for Buyers

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