Steuern im Zusammenhang mit dem Kauf einer neuen Immobilie in Alicante
1. Value Added Tax (VAT)
VAT is an indirect tax levied on the sale of new homes by developers or builders. In the case of a new property in Alicante, the general VAT rate is 10% of the sale price. For example, for a 300.000 € property, the VAT payable would be 30.000 €.
2. Stamp Duty Tax (AJD)
The AJD is a tax that is levied on the formalisation of certain notarial documents, such as the deed of sale. In Alicante, the AJD rate is 1.5% on the deeded value of the property. In our practical case of a 300.000 € property, the AJD would amount to 4.500 €.
3. Transfer Tax (Impuesto sobre Transmisiones Patrimoniales – ITP)
The ITP is applied to the sale and purchase of second-hand properties. However, in the case of new homes, this tax does not apply. It is important to highlight this difference, as when buying a new property in Alicante, you benefit from not having to pay ITP.
4. Impuesto Municipal sobre el Incremento del Valor de los Terrenos de Naturaleza Urbana (IMIVTNU)
The IMIVTNU, also known as “plusvalía municipal”, is levied on the increase in value of urban land. In Alicante, the calculation of this tax is based on the cadastral value of the land and the time elapsed since the last transfer. The percentages vary according to these factors and the specific municipal regulations.
5. Local taxes and other expenses
In addition to the taxes mentioned above, it is important to take into account other costs associated with the purchase of a property in Alicante, such as local taxes (such as Property Tax – IBI) and notary and land registry fees.
In conclusion, when buying a new property in Alicante, you must take into account the taxes associated with the purchase, such as VAT and AJD, as well as other additional costs. Consulting official sources and having the support of tax and legal experts will help you make informed decisions and avoid unpleasant surprises. Remember that being well informed is essential to enjoy your new home without worries.
As Arthur C. Clarke said, “The road ahead is always open, full of curves and surprises”. On your journey towards buying a home in Alicante, there are fiscal aspects to consider, but with the right information and the right support, you will be ready to move forward to your new home in the Mediterranean space.
For more detailed information about taxes and tax regulations in Alicante, I recommend you to consult the following official links:
Related links:
- Tax Agency
- Alicante City Council
💡 Remember that it is important to have the advice of a professional in the fiscal and legal field to ensure you comply with all obligations and make informed decisions during the process of buying your home in Alicante.
