在西班牙买房后的相关税费和费

税费类型

在西班牙买房需要交的费用有很多种,都是一次性支付的,通常占据房价总值的10-12%。一旦买家成功买房或,他们需要交很多税费以及年费。

在西班牙买套房,总结来说需要交以下费用:

1. 增值税(VAT)

这个费用只针对新建住宅征收,一般是房价的10%,只有加纳利群岛例外,此处增值税只占房价的7%。

2. 印花税

新建住宅除了征收增值税,还要征收印花税,这个税在房价的0.5%到1.5%之间。每个自治区的征收比例不一样。与增值税一样,它也是在拿到房子之后缴付的。

3. 房产过户税

二手房不用交增值税,但是要交过户税。过户税大约是房价的6%到10%之间,每个自治区的收费标准不一样。过户税是在登记房产的时候缴付。

4. 市区用地资本利得税

这个税通常由卖家承担,因为它征收的是卖家拥有房屋这段时间内土地的增值税。但是也有可能在双方协议中标明买家来承担这笔费用,或者由买卖双方共同承担。这个费用通常是房价的3%,由当地政府征收。这是一次性的费用。

5. 公证费

公证费是发放公证书需要交的一笔费用,其数额视房价而定,一般是房价的0.5%。

6. 登记费

公证书必须要在房产登记局登记。登记的费用也由房价决定,通常不超过房价的0.3%。

7. 管理费

管理费只有在用贷款买房的时候产生,因为所有的税费计算这样的文书工作、贷款申请和房产登记都被纳入银行的责任范围。一般指导价格在250欧元左右。评估费还要加到这项费用中,评估费一般不超过400欧元,还有银行贷款账户的开户费(通常在借贷款的0-2%之间)和针对按揭贷款价值征收的印花税。

20万欧元的新房税费和费用

获取西班牙买房指南

海外买家购买西班牙房产必知事项

年税

1. 所得税

如果海外买家在西班牙居住,那么每年都需要交个人所得税。如果不在西班牙居住,每年则需要交非居民所得税。

2. 房产税

这是当地政府每年征收的税款。它一般按照房价预估价值的0.4%-1.3%征收。

3. 财产税

这个税一般跟法律实体有关。所以也不要忽视它。无论是西班牙境内的常住居民,还是欧盟国家或欧洲经济大区成员国的非西班牙常住居民,如在西班牙拥有资产超过200万欧元,那么每年就需要交这笔费用。一旦你的资产超过每个自治区规定的最低豁免额度,超过的部分就要按照分期付款的形式交税。

4. 当地政府税

这个费用通常包括垃圾回收费、下水管道和照明费等。每年都要交,每个区额度不一。

Property taxes on transfer

You will pay certain property taxes when you buy property in Spain. The biggest property tax is the ITP - Impuesto de Transmisiones Patrimoniales - which is paid on the resale of existing property sold by one individual to another. It doesn't apply if you purchase a new property from a developer - though in that case you'll have to pay IVA (value added tax) instead.

The rate of ITP isn't set nationally, but at regional level. It averages 8-10%, with the highest rates in Cataluña and Extremadura (up to 11%), and the lowest in Rioja (7%), Madrid and Navarra (6%) and the Basque Country (4%). Of most interest to most foreign purchasers are the regions of Murcia (8%), Andalucia (8-10%), and Valencia (10%). Exemptions can reduce the tax by half, but don't apply to most second property acquirers - for instance, tax breaks for first time buyers, large families, under-35s, and the handicapped.

AJD - actos juridicos documentados - applies to all acts formalised in public documentation in front of a notary, such as your deed of sale. There's a fixed rate for resale properties on which you already pay ITP, but on new properties, there's a sliding scale. Again, each region sets its own tax, but most are between 0.5% and 1.5%. Buyers used to have to pay AJD on mortgages, too, but from November 2018, it's paid by the lender not the purchaser.

Expenses when buying an apartment in Sant Andreu district of Barcelona (EUR 280,000, 57 sq.m.)

TaxesExpenses
ITP (property transfer tax for resale properties) – 11% (Catalonia)EUR 30,800
AJD (stamp duty tax) – 1.5%EUR 4,200
Notary fees – 0.5%EUR 1,400 (but they say the average payment is EUR ~800)
Registration fee – 1%EUR 2,800
Real estate agent fee ~3%EUR 8,400
TotalEUR 47,600

Buying new property

If you're buying a new property from a developer, you won't pay ITP but you'll pay IVA (Impuesto sobre el Valor Añadido) or value added tax instead. Generally, it is set at 10%, apart from viviendas de proteccion oficial (low priced, publicly funded housing) which has the IVA set at 4%. It's a massive 21% on commercial properties and plots of land.

You'll also need to plan for notary's fees of 0.5%-1% of the price, and a land registration fee of 1%. Added together, this could amount to a maximum 15% of the purchase price, so be sure to build these taxes and costs into your calculations when you're setting your budget.

Buyers should also be careful to ensure any non-resident vendor has paid their capital gains tax (3% of the purchase price is usually withheld from the price by the notary to cover tax liabilities). If the capital gains tax remains unpaid, the tax authorities could have a lien over your property to the extent of the unpaid tax.