Taxes When Buying & Owning Property in Benahavís (2026)
A clear 2026 summary of the key taxes that apply when buying, owning or selling property in Benahavís (Málaga), including local specifics for IBI and Basura — among the lowest on the Costa del Sol — plus notes on Wealth and Solidarity taxes.
Benahavís — Local Tax Snapshot (2026)
- Basura (household waste): fixed €18 per dwelling / year.
- IBI (urban property tax): charged at the legal minimum municipal rate — typically €500–€800 / year for apartments, €900–€1,800 / year for villas.
- Administration: handled by the Patronato Provincial de Recaudación (Diputación de Málaga), with direct-debit payment available.
- Wealth Tax: abolished regionally in Andalucía (100% exemption). Spain’s national Solidarity Tax continues to apply in 2026 above ~€3 million net wealth.
1) Transaction Taxes When Buying (Andalucía)
- Resale (ITP): flat 7% of the purchase price.
- New-build (IVA + AJD): 10% VAT + 1.2% Stamp Duty.
- Notary & Land Registry: typically €1,500–€2,500 depending on complexity.
See our detailed Purchase Costs guide for full worked totals.
2) Annual Ownership Taxes (Benahavís)
IBI — Property Tax
Benahavís applies the lowest legally permitted IBI rate in Andalucía.
Annual bills remain modest compared with Marbella or Estepona.
A typical apartment pays around €500–€800 per year.
Basura — Waste Collection
A flat rate of €18 per dwelling per year, billed alongside IBI. This remains one of the lowest rates on the Costa del Sol.
Wealth & Solidarity Tax
- Wealth Tax: fully exempt in Andalucía.
- Solidarity Tax: national tax applying only above approximately €3 million net wealth.
For the majority of Benahavís homeowners, this means no annual wealth-based taxation.
3) Non-Resident Income Tax (IRNR)
- If rented: 19% (EU/EEA residents) or 24% (non-EU/EEA) on net income.
- If not rented: small imputed tax based on cadastral value.
- Declaration: Form 210, filed annually.
EU/EEA residents may deduct eligible expenses before calculating net rental income.
4) Taxes When You Sell
- Capital Gains Tax: 19% for non-residents; 3% of the sale price is withheld at completion.
- Plusvalía Municipal: charged by Benahavís Town Hall on the increase in land value; typically modest for apartments.
5) Filing & Payment Deadlines
- IBI & Basura: usually billed June–October; direct debit avoids late fees.
- IRNR (Form 210): due annually for the prior tax year.
- Solidarity Tax: mid-year filing if applicable.
- After sale: CGT declaration within 4 months.
Worked Example — Typical Benahavís Apartment (2026)
Example based on a modern apartment in La Quinta / Los Arqueros purchased for €750,000.
| Tax / Fee | Basis | Approx € |
|---|---|---|
| ITP (resale) | 7% | 52,500 |
| Legal & notary | ~1% + VAT | ~8,500 |
| Annual IBI | Minimum local rate | ~650 / yr |
| Basura | Fixed | 18 / yr |
| IRNR (non-rented) | Imputed | ~150 / yr |
| Total entry costs | ≈ 8–10% | ~61,000 |
Figures are indicative for 2026. From year two onwards, typical annual local taxes are approximately €670 for residents and €820 for non-residents, subject to cadastral values and usage.
Purchase Costs
Selling Taxes
Residency & NIE
Want an accurate Benahavís tax estimate?
Darren & Angelina — your Personal Property Concierge — can introduce vetted local tax advisers and coordinate filings.
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