{"id":474224,"date":"2025-05-07T08:34:55","date_gmt":"2025-05-07T08:34:55","guid":{"rendered":"https:\/\/www.thebestibiza.com\/guide-fiscale-pour-acheter-ou-vendre-un-bien-immobilier-a-ibiza\/"},"modified":"2025-06-30T11:12:32","modified_gmt":"2025-06-30T11:12:32","slug":"guide-fiscale-pour-acheter-ou-vendre-un-bien-immobilier-a-ibiza","status":"publish","type":"post","link":"https:\/\/www.thebestibiza.com\/fr\/guide-fiscale-pour-acheter-ou-vendre-un-bien-immobilier-a-ibiza\/","title":{"rendered":"Guide fiscale pour acheter ou vendre un bien immobilier \u00e0 Ibiza"},"content":{"rendered":"\t\t
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Selling<\/strong> your property in Spain\u2014or buying<\/strong> your dream home in Ibiza\u2014should be exciting, not a tax headache. Between IRPF, capital gains tax, ITP, and VAT, it\u2019s easy to get lost. Here, we break down both processes in simple terms so you know exactly what to expect.<\/p>\n

If You\u2019re Interested in Buying\u2026<\/strong><\/p>\n

What Do You Have to Pay? It depends on whether you\u2019re buying new or second-hand.<\/p>\n

If You Buy a Second-Hand Property or Plot Without a License:<\/strong><\/p>\n

You\u2019ll pay ITP (Property Transfer Tax).<\/p>\n\n\n\n\n\n\n\n\n
Total Property Value (\u20ac) <\/strong><\/td>\nBase Tax (\u20ac)<\/strong><\/td>\nRemaining Value Up To (\u20ac)<\/strong><\/td>\nApplicable Rate (%)<\/strong><\/td>\n<\/tr>\n
0<\/td>\n0<\/td>\n400.000<\/td>\n8<\/td>\n<\/tr>\n
400.000,01<\/td>\n32.000<\/td>\n200.000<\/td>\n9<\/td>\n<\/tr>\n
600.000,01<\/td>\n50.000<\/td>\n400.000<\/td>\n10<\/td>\n<\/tr>\n
1.000.000,01<\/td>\n90.000<\/td>\n2.000.000<\/td>\n12<\/td>\n<\/tr>\n
2.000.000,01<\/td>\n210.000<\/td>\nAbove<\/td>\n13<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

<\/p>\n

\u00a0<\/strong><\/p>\n

<\/p>\n

If You Buy a New Property or Plot With a License:<\/strong><\/p>\n

You\u2019ll pay VAT + AJD (Stamp Duty):<\/p>\n

– VAT: 10% for homes and licensed plot.
– AJD: 1.2% of the purchase price. If there\u2019s a mortgage, an additional 1.2% applies to the loan amount.<\/p>\n

Other Costs to Consider:<\/strong><\/p>\n

1. Lawyer<\/p>\n

Approximate cost: 1%\u20131.5% of the purchase price. Essential for contract review and legal protection.<\/p>\n

2. Notary and Plot Registry<\/p>\n

– Notary: Between 0.1% and 0.5% of the purchase price.
– Registry: Between 0.1% and 0.5% of the purchase price.<\/p>\n

3. IBI (Annual Property Tax)<\/p>\n

Based on the cadastral value (usually lower than market value). Typically between 0.4% and 1.1% of that value.<\/p>\n

4. Bank Fees<\/p>\n

– If you take out a mortgage, you\u2019ll add bank fees + 1.2% AJD.<\/p>\n

Tips to Keep in Mind:<\/strong><\/p>\n

– Always budget an extra 10-16% of the purchase price for taxes and fees.
– In Ibiza, hire a specialized lawyer to avoid legal issues.<\/p>\n

If You\u2019re Interested in Selling\u2026<\/strong><\/p>\n

It depends on whether you\u2019re a resident or non-resident.
Capital Gain = Sale Price \u2013 (Purchase Price + Taxes & Fees Paid at Purchase)<\/p>\n

IRPF (Income Tax for Residents)<\/strong><\/p>\n

If you\u2019re a tax resident in Spain, the profit from the sale is added to your income tax declaration.<\/p>\n

The tax rates are progressive:<\/p>\n\n\n\n\n\n\n\n\n
Gain<\/strong><\/td>\nIRPF Rate<\/strong><\/td>\n<\/tr>\n
Up to 6.000\u20ac<\/td>\n19%<\/td>\n<\/tr>\n
6.000\u20ac \/ 50.000\u20ac<\/td>\n21%<\/td>\n<\/tr>\n
50.000\u20ac \/ 200.000\u20ac<\/td>\n23%<\/td>\n<\/tr>\n
200.000\u20ac \/ 300.000\u20ac<\/td>\n27%<\/td>\n<\/tr>\n
Over 300.000\u20ac<\/td>\n28%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

How to Reduce or Avoid IRPF:<\/strong><\/p>\n

– Reinvestment in Primary Residence: If you use the proceeds to buy another home within 2 years, you\u2019re exempt (tax applies only to the non-reinvested amount).
– Over 65 Years Old: If selling your primary residence, you\u2019re exempt.
– Life Annuities: If you reinvest the profit in a life annuity within 6 months, you won\u2019t owe taxes.<\/p>\n

IRNR (Non-Resident Income Tax)<\/strong><\/p>\n

If you don\u2019t live in Spain but sell a property here, you\u2019ll pay:<\/p>\n

– Non-EU\/EEA residents: 19%
– Residents of other countries: 24%<\/p>\n

Additionally, the buyer must withhold 3% of the sale price and submit it to the tax office. If the actual tax is lower, you can claim a refund; if higher, you\u2019ll pay the difference.<\/p>\n

Municipal Capital Gains Tax (Plusval\u00eda)<\/strong><\/p>\n

This local tax applies to the increase in the land\u2019s value since purchase.<\/p>\n

– Calculated based on the cadastral land value and years of ownership.
– Since 2022, there are two calculation methods\u2014you can choose the most favorable.
– If you sold at a loss, you can request an exemption.<\/p>\n

What About the Balearic Islands?<\/strong><\/p>\n

IRPF and IRNR rules are the same as in the rest of Spain. However, some municipalities may have specific plusval\u00eda regulations, so it\u2019s best to check beforehand.<\/p>\n

Selling a property means paying taxes, but with good planning, you can minimize the impact. If you\u2019re a resident, take advantage of exemptions; if not, prepare for the 3% withholding. And with the plusval\u00eda, make sure you only pay what\u2019s fair.<\/p>\n

Ready to Buy or Sell in Ibiza? Avoid Mistakes\u2014Talk to Our Team Today<\/a>.<\/strong><\/p>\n

At Best Ibiza<\/strong>, we help make your property sale or purchase as smooth as a Benirr\u00e1s sunset. Because in paradise, the only complication should be choosing between the beach or the mountains.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

Selling your property in Spain\u2014or buying your dream home in Ibiza\u2014should be exciting, not a tax headache. Between IRPF, capital gains tax, ITP, and VAT, it\u2019s easy to get lost. Here, we break down both processes in simple terms so you know exactly what to expect. If You\u2019re Interested in Buying\u2026 What Do You Have …<\/p>\n","protected":false},"author":1,"featured_media":474203,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1146],"tags":[],"class_list":["post-474224","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-non-classifiee"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.thebestibiza.com\/fr\/wp-json\/wp\/v2\/posts\/474224","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.thebestibiza.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.thebestibiza.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.thebestibiza.com\/fr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.thebestibiza.com\/fr\/wp-json\/wp\/v2\/comments?post=474224"}],"version-history":[{"count":0,"href":"https:\/\/www.thebestibiza.com\/fr\/wp-json\/wp\/v2\/posts\/474224\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.thebestibiza.com\/fr\/wp-json\/wp\/v2\/media\/474203"}],"wp:attachment":[{"href":"https:\/\/www.thebestibiza.com\/fr\/wp-json\/wp\/v2\/media?parent=474224"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.thebestibiza.com\/fr\/wp-json\/wp\/v2\/categories?post=474224"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.thebestibiza.com\/fr\/wp-json\/wp\/v2\/tags?post=474224"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}