Taxes When Buying & Owning Property in Benahavís (2026)

1) Transaction Taxes When Buying (Andalucía)

When you buy in Andalucía, the main cost difference is whether the property is a resale (ITP) or a new build purchased from a developer (IVA + AJD). These are paid once at purchase and form the largest part of your entry costs.

• 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)

Once the purchase completes, the ongoing tax picture in Benahavís is refreshingly straightforward. Most owners will only see a modest IBI bill each year and the fixed Basura charge, with amounts driven mainly by cadastral values and property type.

IBI — Property Tax

Benahavís applies the lowest legally permitted IBI rate in Andalucía, so annual bills tend to be lower than in Marbella or Estepona. A typical apartment pays around €500–€800 per year, while villas often fall in the €900–€1,800 range.

Basura — Waste Collection

Basura is a flat €18 per dwelling per year, billed alongside IBI. It is one of the lowest waste collection rates on the Costa del Sol.

Wealth & Solidarity Tax

Andalucía provides a 100% regional exemption for Wealth Tax. Spain’s national Solidarity Tax can still apply in 2026 under current legislation, but only for higher net-wealth profiles (above approximately €3 million).

For many Benahavís homeowners, this means no recurring wealth-based tax in day-to-day ownership planning unless their wider asset profile falls into the national Solidarity Tax thresholds.

3) Non-Resident Income Tax (IRNR)

If you own in Spain but remain tax resident abroad, you’ll usually file IRNR (Form 210). This applies whether you rent the property or keep it for personal use.

• If rented: 19% (EU/EEA residents) or 24% (non-EU/EEA) on net income.
• If not rented: a small imputed tax based on cadastral value.
• Declaration: Form 210, typically filed annually.

EU/EEA residents may deduct eligible expenses before calculating net rental income.

4) Taxes When You Sell

When you sell, two taxes typically come into play: capital gains tax and Plusvalía Municipal (a local land-value tax). Your lawyer will confirm the exact position based on residency status, ownership period and the property’s cadastral details.

• Capital Gains Tax: commonly 19% for non-residents; 3% of the sale price is withheld at completion as an advance payment.
• Plusvalía Municipal: charged by Benahavís Town Hall on the increase in land value; typically modest for apartments.

5) Filing & Payment Deadlines

Timings vary slightly each year, but most owners find things simple once direct debit is set up and Form 210 is handled annually (if applicable).

• IBI & Basura: usually billed June–October; direct debit helps avoid late fees.
• IRNR (Form 210): typically filed annually for the prior tax year.
• After sale: capital gains declaration is usually completed within 4 months.

If Solidarity Tax is relevant to your profile, your adviser will confirm the current filing window and thresholds for 2026.

Worked Example — Typical Benahavís Apartment (2026)

Example based on a modern apartment in La Quinta / Los Arqueros purchased for €750,000.

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.