When you acquire real estate in Andalusia, the incurred additional costs are:

• 1. VAT (IVA) 7 % or ,
  1.2 Transfer tax (ITP):
  1.2.1 7 % up to 400.000 Euro
  1.2.2 8 % from 400.000 Euro
  VAT (for new properties) excludes the transfer tax (resales). For new properties, an additional so-called stamp duty (1.0 %) has to be paid. For business premises and plots of land, the VAT is 16 %.
• Fees for Notary Public and land register. There is a scale of charges for notaries and the property register which lays down charges depending on the value in question. For a purchase price of € 300,000.-, the fees for the Notary Public and register amount to approx. € 1.000,-.
• The fees for the lawyer depend on the purchase price and the scope of professional activity and are about 1 %.
• Plus Valia, in case the buyer’s tax residence is not Spain: minor local tax, which depends on the municipaltiy, property size and period since the last sale.

All in all, you have to reckon on 9 ½ % of the selling price.