Taxes When Buying & Owning Property in Benahavís
A clear 2025 summary of the key taxes that apply when buying, owning or selling 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 (2025)
- Basura (household waste): fixed €18 per dwelling / year.
- IBI (urban property tax): charged at the legal minimum 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). Only Spain’s national Solidarity Tax applies 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 & Registry: typically €1,500–€2,500 depending on complexity.
See our detailed Purchase Costs guide for worked totals.
2) Annual Ownership Taxes (Benahavís)
IBI — Property Tax
Benahavís applies the lowest legal rate in Andalucía.
Annual bills are modest compared with nearby Marbella or Estepona.
The average apartment is typically €500–€800 / yr and paid directly to the Patronato.
Basura — Waste Collection
A simple flat rate of €18 per dwelling per year applies to all residential properties, billed with the IBI cycle. Again, this is much lower than surrounding municipalities.
Wealth & Solidarity Tax
- Wealth Tax: 100 % regional exemption — none due in Andalucía.
- Solidarity Tax: national levy applying only above ~€3 million net assets.
For most Benahavís homeowners this means no annual wealth-based tax.
3) Non-Resident Income Tax (IRNR)
- If rented: 19 % (EU/EEA) or 24 % (others) on income.
- If not rented: small imputed tax on cadastral value.
- Declaration: Form 210, due by 31 December each year.
EU/EEA residents may deduct expenses such as community fees and interest before calculating net rental income.
4) Taxes When You Sell
- Capital Gains Tax: 19 % for non-residents; 3 % of sale price withheld and credited toward the final bill.
- Plusvalía Municipal: charged by Benahavís Town Hall on land-value increase; typically modest for apartments.
5) Filing & Payment Deadlines
- IBI & Basura: usually billed Jun–Oct; direct debit avoids late fees.
- IRNR (Form 210): due 31 Dec for previous year.
- Solidarity Tax: mid-year filing for prior fiscal year (if applicable).
- After sale: CGT declaration within 4 months.
Worked Example — Typical Benahavís Apartment
Example based on a modern apartment in La Quinta / Los Arqueros purchased for €750,000.
| Tax / Fee | Rate / Basis | Approx € |
|---|---|---|
| ITP (Resale Purchase Tax) | 7 % | 52,500 € |
| Legal & Notary Fees | ~1 % + VAT | ~8,500 € |
| Annual IBI | Local rate (minimum) | ~650 € / yr |
| Basura | Fixed | 18 € / yr |
| Non-Resident Tax (IRNR) | Imputed ~0.25 % CV | ~150 € / yr |
| Total Entry Costs | ≈ 8–10 % | ~61,000 € |
Figures are indicative for 2025; confirm exact IBI and valuation data with your lawyer or the Patronato. From year 2 onwards, total annual taxes will be in the region of 670€ for residents and 820€ for non-residents.
Related:
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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