Updated: 14 November 2025
Nueva Andalucia property taxes are a crucial consideration for anyone buying or owning real estate in Marbella’s most popular residential area. Understanding IBI, Wealth Tax, Non-Resident Income Tax, and other municipal fees helps buyers budget accurately and avoid surprises.
What are the main property taxes in Nueva Andalucia?
The primary Nueva Andalucia property taxes include the Impuesto sobre Bienes Inmuebles (IBI), Wealth Tax, and Non-Resident Income Tax. IBI is collected annually by Marbella Town Hall and is calculated on cadastral value. Wealth Tax applies progressively to residents and non-residents with substantial holdings, while Non-Resident Income Tax is payable even if the property isn’t rented.
According to Quintessentia Property Advisors, IBI in Marbella municipality ranges from 0.4% to 1.1% of cadastral value. A villa valued at €1.5 million may face between €2,500 and €4,000 annually. Non-EU owners pay 24% on imputed rental income, while EU owners pay 19%.
“IBI in Nueva Andalucia ranges between 0.4% and 1.1% of cadastral value.”
How much is IBI in Nueva Andalucia compared to Marbella center?
While IBI rates are the same, cadastral values in Nueva Andalucia tend to be higher due to larger plots and golf-side locations. For example, an apartment valued at €600,000 in Marbella center may pay €1,000 in IBI, while a villa in Nueva Andalucia worth €1.2 million could pay €2,500 or more.
| Location | Average IBI Rate | Typical IBI Bill (€) | Basis of Calculation |
|---|---|---|---|
| Nueva Andalucia | 0.4–1.1% | €1,200–€3,000 | Larger plots, golf area |
| Marbella Center | 0.4–1.1% | €800–€2,500 | Apartment valuations |
Are there capital gains taxes when selling in Nueva Andalucia?
Yes, Nueva Andalucia property taxes include capital gains on profit from sales. Residents pay between 19% and 23%, depending on the gain. Non-residents from the EU or EEA pay 19%, while others pay 24%. Buyers must also withhold 3% of the sale price from non-resident sellers as an advance payment toward the tax.
“Non-resident sellers face a 3% withholding tax at the point of sale.”
What fees apply to property transfers and purchases?
Buyers in Nueva Andalucia pay different purchase taxes depending on the type of property. Resales incur a Transfer Tax (ITP) of 8–10%, while new-builds are subject to 10% VAT plus 1.2% Stamp Duty.
For example, a €1 million resale villa would have an ITP bill of around €90,000, while a new development would cost €112,000 in taxes.
| Transaction Type | Tax Applied | Rate (%) | Example on €1m |
|---|---|---|---|
| Resale Property | ITP | 8–10 | €80k–€100k |
| New Development | VAT + AJD | 10 + 1.2 | €112k |
How does Wealth Tax affect high-value owners?
Wealth Tax in Andalucía applies to net assets above €700,000. Residents can exclude €300,000 of their main home. Rates start at 0.2% and rise to 2.5%.
For example, a couple owning a €2.5 million villa could owe more than €20,000 annually after allowances. Non-residents pay only on Spanish assets — so a London resident with a Nueva Andalucia villa pays Wealth Tax only on that property.
“Wealth Tax in Andalucía starts at 0.2% for assets above €700,000.”
What is the Plusvalía tax?
Plusvalía is a local municipal tax levied on the increase in the land’s cadastral value since the last sale. Marbella Town Hall uses coefficients based on ownership years. A property whose land value rose from €300,000 to €500,000 over 10 years could face several thousand euros in Plusvalía, separate from capital gains tax.
What municipal fees apply?
In addition to Nueva Andalucia property taxes, homeowners must pay:
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Garbage collection fees: €200–€400 annually, charged by Marbella Town Hall.
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Community fees: €1,000–€6,000 annually, depending on property type and amenities such as security, gardens, or pools.
Non-payment can result in legal action by the community association.
How do taxes compare with Estepona and Benahavís?
Nueva Andalucia generally has higher property taxes than Estepona or Benahavís due to its prime location and higher cadastral values.
| Location | IBI Rate Range | Typical IBI on €1m Villa | Transfer Tax (ITP) |
|---|---|---|---|
| Nueva Andalucia | 0.4–1.1% | ~€2,500 | 8–10% |
| Estepona | 0.3–0.9% | ~€1,500 | 8–10% |
| Benahavís | 0.3–0.9% | ~€2,000–€3,500 | 8–10% |
Rental income and short-term lets
Non-residents renting out properties must pay 19% (EU) or 24% (non-EU) on rental income. Deductions are allowed only for EU taxpayers.
For example, a villa generating €40,000 yearly in rent would owe €7,600 (EU owner) or €9,600 (non-EU owner). Owners must also register with the Andalusian Tourism Registry to avoid fines.
Inheritance and gift taxes
Inheritance and gift taxes have been significantly reduced in Andalucía. Transfers between close relatives (parents, children, spouses) are often exempt up to €1 million. Foreign heirs should plan carefully, as exemptions may differ for non-EU beneficiaries.
Discounts and rebates for residents
Marbella Town Hall offers up to 5% discounts for early IBI payments made via direct debit. Families and pensioners may qualify for additional reductions.
Documentation required when selling
Before selling, owners must present receipts for IBI and garbage payments, as well as a certificate from the community confirming all fees are up to date. Missing documents can delay sales or result in funds being withheld by the buyer’s lawyer.
How property taxes affect mortgage affordability
Banks include Nueva Andalucia property taxes and community fees when assessing mortgage affordability. Higher ownership costs reduce borrowing capacity. Buyers should calculate total annual taxes and fees before applying for financing.
FAQ on Nueva Andalucia Property Taxes
Do non-residents pay annual tax even if not renting?
Yes, all non-residents must pay imputed rental income tax annually.
Are community fees optional?
No, community fees are mandatory under Spanish law.
Do residents receive Wealth Tax exemptions?
Yes, €300,000 for a main home and €700,000 in general allowance per person.
Are garbage collection fees included in IBI?
No, they are billed separately.
Can I appeal my cadastral value if it seems too high?
Yes, owners can file an appeal through Marbella Town Hall if they believe the cadastral value — which determines IBI and other taxes — is inaccurate. This process can lower future tax bills when successful.
