The asking price is never the final figure. On top of it come taxes, notary and Land Registry, and the rate depends on two things: whether the home is new or resale, and which side of the regional border it sits on. Our area straddles both. Pilar de la Horadada is in Alicante; San Pedro del Pinatar, ten minutes south, is in Murcia.
Resale homes: Transfer Tax (ITP)
| Region | ITP on resale homes | Since |
|---|---|---|
| Valencian Community (Alicante) | 9% up to €1,000,000; 11% on homes above €1M | 1 June 2026 (was 10%) |
| Region of Murcia | 7.75% | 25 July 2025 (was 8%) |
The tax is calculated on the higher of the deed price and the Cadastre’s reference value (valor de referencia). Reduced rates exist for some main-residence buyers, such as young people, large families or people with disabilities; second-home buyers from abroad rarely qualify.
New builds: VAT plus stamp duty
A home bought from the developer does not pay ITP. It pays 10% VAT, plus stamp duty (AJD) on the deed: 1.4% in the Valencian Community since June 2026 and 1.5% in Murcia. VAT is paid in stages as you pay the developer, so plan it into each instalment.
Notary, Registry and legal fees
Notary and Land Registry fees follow official tariffs and depend on the price and the number of pages. Add your independent lawyer and, if you take one, the mortgage costs. We give you a written estimate of all of them before you sign the deposit contract, so there are no surprises on completion day.
Buying from a non-resident seller
If the seller is not tax-resident in Spain, the law requires you, the buyer, to withhold 3% of the price and pay it to the Tax Agency on the seller’s behalf (Modelo 211). Your notary and lawyer handle it, but it is your legal responsibility, so make sure it is in the deed.
A quick example
A resale apartment in Pilar de la Horadada at €250,000, signed after 1 June 2026: ITP at 9% is €22,500. The same price for a new build: €25,000 VAT plus €3,500 AJD. Fees come on top in both cases.
Talk to us before you make an offer
A good price can turn average once the costs are added. We run the numbers on every home we show you. See our current properties.
Tax rates change. This guide reflects the rules in force in October 2026 and is not tax advice; always confirm with your lawyer or tax adviser.
