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New Home Purchase:

The buyer must pay the Seller the amount of Value Added Tax (VAT), and in the Canary Islands the General Indirect Tax of the Canary Islands. Said tax will be paid to the seller, to whom it will be delivered together with the sale price. In addition, the buyer will have to pay the Tax on Documented Legal Acts, which will be 0.50% (The competent Autonomous Community may have established a different type of tax), on the value declared in the public deed.

The payment of this Tax must be self-assessed on an official form, and entered into an account of the Public Treasury, through any of the collaborating banking entities.

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