{"id":231,"date":"2026-07-07T19:20:13","date_gmt":"2026-07-07T17:20:13","guid":{"rendered":"https:\/\/spainpropertytax.com\/?p=231"},"modified":"2026-07-07T23:41:05","modified_gmt":"2026-07-07T21:41:05","slug":"buying-off-plan-property-on-the-costa-del-sol-taxes-financing-payment-process","status":"publish","type":"post","link":"https:\/\/spainpropertytax.com\/de\/buying-off-plan-property-on-the-costa-del-sol-taxes-financing-payment-process\/","title":{"rendered":"Buying Off-Plan Property on the Costa del Sol: Taxes, Financing &amp; Payment Process"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Buying an off-plan <strong>property on the Costa del Sol<\/strong> is financially very different from purchasing a resale home.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Instead of paying the full purchase price at the notary, buyers normally make a reservation payment followed by several staged payments during construction. The final balance is paid when the development is completed and the property is transferred to the buyer.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The taxes are different too.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Buyers of <a href=\"https:\/\/spainpropertytax.com\/de\/buying-off-plan-property-on-the-costa-del-sol-taxes-financing-payment-process\/\" type=\"link\" id=\"https:\/\/spainpropertytax.com\/buying-off-plan-property-on-the-costa-del-sol-taxes-financing-payment-process\/\" target=\"_blank\" rel=\"noreferrer noopener\">new properties<\/a> purchased directly from a developer generally do not pay Property Transfer Tax (ITP). Instead, the purchase is normally subject to Value Added Tax (IVA) and <a href=\"https:\/\/www.juntadeandalucia.es\/organismos\/economiahaciendayfondoseuropeos\/areas\/tributos-juego\/tributos\/paginas\/impuestos-cedidos-transmisiones.html\" type=\"link\" id=\"https:\/\/www.juntadeandalucia.es\/organismos\/economiahaciendayfondoseuropeos\/areas\/tributos-juego\/tributos\/paginas\/impuestos-cedidos-transmisiones.html\" target=\"_blank\" rel=\"noreferrer noopener\">Stamp Duty (AJD)<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Financing can also be more complicated.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Spanish banks generally provide the buyer&#8217;s mortgage when the property has been completed and can be legally transferred. This means international buyers need to carefully plan how they will finance reservation payments and construction-stage instalments before receiving the keys.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Having followed numerous <strong>new developments<\/strong> and property transactions on the Costa del Sol, one of the most common mistakes I see is buyers focusing entirely on the advertised property price.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">With <strong>off-plan property<\/strong>, understanding the payment schedule, taxes, bank guarantees and final financing requirements is just as important as choosing the apartment or villa itself.<\/p>\n\n\n\n<script data-ezscrex=\"false\" data-cfasync=\"false\">(window.openVideoPlayers = window.openVideoPlayers || []).push({allowPlaylistAds:false,target:document.currentScript,videoID:\"rcf98IVsPy2\"});<\/script><script async data-ezscrex=\"false\" data-cfasync=\"false\" src=\"https:\/\/open.video\/video.js\"><\/script>\n\n\n\n<h2 class=\"wp-block-heading\">What Is an Off-Plan Property in Spain?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">An <strong>off-plan property is a home purchased before construction<\/strong> has been completed.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Depending on the project, the buyer may purchase:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Before construction begins<\/li>\n\n\n\n<li>During the early construction stages<\/li>\n\n\n\n<li>When the structure is already visible<\/li>\n\n\n\n<li>Shortly before completion<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The term can apply to apartments, penthouses, townhouses and villas.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><a href=\"https:\/\/costaprimerealty.com\/property-type\/new-development\/\" type=\"link\" id=\"https:\/\/costaprimerealty.com\/property-type\/new-development\/\">New developments are particularly common across the Costa del Sol<\/a> <\/strong>in areas such as Marbella, Estepona, Mijas, Benalm\u00e1dena, Fuengirola, Casares and Manilva.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">One major difference between buying off-plan and purchasing a resale property is how and when the money is paid.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">How Does the Off-Plan Property Payment Process Work?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Every development can have a different payment schedule.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">However, a typical off-plan purchase may involve several stages.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1. Reservation Payment<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The process normally begins with a reservation agreement.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The buyer pays a reservation deposit to remove the selected property from the market for an agreed period.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The amount varies depending on the development.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Before paying, buyers should understand:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Whether the reservation payment is refundable<\/li>\n\n\n\n<li>Under what conditions it can be returned<\/li>\n\n\n\n<li>The deadline for signing the private purchase contract<\/li>\n\n\n\n<li>What happens if legal due diligence identifies a problem<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Independent legal advice is strongly recommended before committing substantial funds.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2. Private Purchase Contract<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">After the reservation stage and legal checks, the buyer normally signs a private <a href=\"https:\/\/www.idealista.com\/en\/news\/property-for-sale-in-spain\/2023\/02\/28\/110690-home-purchase-contract-what-is-it-and-what-does-it-include#Purchase+contracts+in+Spain:~:text=the%20purchase%20contract-,Purchase%20contracts%20in%20Spain,-According%20to%20Article\" type=\"link\" id=\"https:\/\/www.idealista.com\/en\/news\/property-for-sale-in-spain\/2023\/02\/28\/110690-home-purchase-contract-what-is-it-and-what-does-it-include#Purchase+contracts+in+Spain:~:text=the%20purchase%20contract-,Purchase%20contracts%20in%20Spain,-According%20to%20Article\" target=\"_blank\" rel=\"noreferrer noopener\">purchase contract<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">At this point, a larger percentage of the purchase price may become payable.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The contract should clearly establish:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The property being purchased<\/li>\n\n\n\n<li>The agreed price<\/li>\n\n\n\n<li>Payment schedule<\/li>\n\n\n\n<li>Estimated completion date<\/li>\n\n\n\n<li>Property specifications<\/li>\n\n\n\n<li>Rights and obligations of both parties<\/li>\n\n\n\n<li>Guarantees protecting advance payments<\/li>\n\n\n\n<li>Consequences of contractual breaches<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">This is an important stage of the transaction.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Buyers should not rely only on marketing brochures, conversations with sales representatives or computer-generated images.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The contract and supporting legal documentation determine the buyer&#8217;s actual rights and obligations.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">3. Construction-Stage Payments<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Depending on the developer, additional payments may be required during construction.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For example, a development could require:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A reservation deposit<\/li>\n\n\n\n<li>A percentage when signing the private purchase contract<\/li>\n\n\n\n<li>Another percentage during construction<\/li>\n\n\n\n<li>The remaining balance at completion<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The exact structure varies considerably between projects.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This is why buyers should request a complete payment schedule before reserving an off-plan property.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">When Do You Pay VAT on a New Build Property in Spain?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">New residential properties purchased directly from a developer are generally subject to VAT, known in Spain as IVA.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The <a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/iva\/iva-operaciones-inmobiliarias\/que-tipo-se-aplica-obras-viviendas\/obras-construccion-rehabilitacion.html\" type=\"link\" id=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/iva\/iva-operaciones-inmobiliarias\/que-tipo-se-aplica-obras-viviendas\/obras-construccion-rehabilitacion.html\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>general VAT rate applicable<\/strong><\/a> to new residential property purchases is <strong>10%<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This is one of the most important financial differences between new-build and resale property.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">When purchasing a <strong>resale property<\/strong> in Andaluc\u00eda, the <strong>buyer generally pays ITP<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">When purchasing a qualifying new residential property directly from the developer, the buyer generally pays IVA instead.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For example, consider a new apartment costing \u20ac400,000.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">At a 10% VAT rate:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Property price: \u20ac400,000<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>IVA: \u20ac40,000<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The buyer therefore needs to consider at least \u20ac440,000 before accounting for AJD and other purchasing expenses.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Another important point is that VAT may become payable as payments are made to the developer.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Therefore, buyers should not assume that the entire tax bill will only become due when they receive the keys.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The timing of payments and applicable taxes should be confirmed for the specific transaction.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Do You Pay ITP When Buying an Off-Plan Property?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Generally, buyers do not pay ITP when purchasing a new residential property directly from a developer where the transaction is subject to IVA.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This distinction is important.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The basic difference is:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Resale property \u2192 ITP<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>New property purchased from a developer \u2192 IVA + AJD<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">However, individual transactions can have different legal and tax circumstances.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Buyers should obtain professional advice based on the specific property and purchase structure.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What Is AJD on a New Build Property?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">In addition to IVA, buyers of new-build properties generally need to consider Stamp Duty, known as <strong>Actos Jur\u00eddicos Documentados (AJD)<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">AJD is a regional tax.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The applicable rate depends on the autonomous community where the property is located.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The Costa del Sol is in Andaluc\u00eda, so buyers should calculate the applicable Andalusian AJD rate when preparing their purchasing budget.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This means the tax structure of a typical new-build purchase is not simply the advertised price plus 10% IVA.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">AJD and other purchasing expenses must also be considered.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What Other Costs Should Buyers Budget For?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">In addition to IVA and AJD, buyers may need to consider:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.malagasolicitors.com\/buy-property-in-spain\/\" type=\"link\" id=\"https:\/\/www.malagasolicitors.com\/buy-property-in-spain\/\" target=\"_blank\" rel=\"noreferrer noopener\">Independent lawyer<\/a>&#8216;s fees<\/li>\n\n\n\n<li>Notary expenses<\/li>\n\n\n\n<li>Land Registry expenses<\/li>\n\n\n\n<li>Mortgage-related costs where applicable<\/li>\n\n\n\n<li>Property valuation<\/li>\n\n\n\n<li>Banking and international transfer costs<\/li>\n\n\n\n<li>Currency exchange costs<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">For international buyers, currency fluctuations can also significantly affect the final purchase cost.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A buyer earning or holding savings in British pounds, Swedish kronor, Norwegian kroner, Swiss francs or US dollars may see the euro cost of the property change during a two-year construction period.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Currency planning can therefore be an important part of buying off-plan in Spain.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Can You Get a Mortgage for an Off-Plan Property in Spain?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Yes, but buyers need to understand when the mortgage funds normally become available.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A Spanish bank generally does not provide a standard residential mortgage to finance a property that has not yet been completed and legally transferred to the buyer.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The final mortgage process normally takes place closer to completion.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This creates an important financial consideration.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Imagine purchasing an apartment under the following payment structure:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Reservation payment<\/li>\n\n\n\n<li>30% during the construction period<\/li>\n\n\n\n<li>70% at completion<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">If the buyer expects a Spanish bank to finance part of the purchase, the buyer may still need sufficient personal funds to cover the reservation, construction-stage payments, applicable taxes and expenses before the final mortgage funds become available.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This is why financial planning should take place before reserving the property.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Can International Buyers Arrange Financing Before Completion?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Some international buyers have access to other financing options.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For example, buyers from Sweden, Norway, Switzerland and other countries may be able to use:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Existing property equity<\/li>\n\n\n\n<li>Investment portfolios<\/li>\n\n\n\n<li>Private banking relationships<\/li>\n\n\n\n<li>Loans secured against assets in their home country<\/li>\n\n\n\n<li>International banking facilities<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">In some cases, buyers have arranged financing through international banks before the Spanish property was completed.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">However, this should not be confused with a standard Spanish mortgage secured against the unfinished property.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The availability, conditions and cost of international financing depend entirely on the buyer&#8217;s financial circumstances, country of residence, assets and banking relationships.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Buyers should therefore investigate financing options before committing to a construction payment schedule.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">When Should You Apply for the Spanish Mortgage?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Although the final mortgage normally relates to the completed property, buyers should not wait until the last moment to investigate financing.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Before purchasing, it is sensible to discuss:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Expected loan-to-value<\/li>\n\n\n\n<li>Income requirements<\/li>\n\n\n\n<li>Age restrictions<\/li>\n\n\n\n<li>Loan duration<\/li>\n\n\n\n<li>Interest rates<\/li>\n\n\n\n<li>Required documentation<\/li>\n\n\n\n<li>Residency status<\/li>\n\n\n\n<li>Existing debts<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">International buyers should also remember that mortgage conditions for Spanish residents and non-residents can differ.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A buyer who assumes that the bank will finance a certain percentage of the purchase price may face a significant funding gap if the final mortgage offer is lower than expected.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What Happens If the Bank Valuation Is Lower Than the Purchase Price?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">This is another financial risk that buyers should understand.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The bank&#8217;s mortgage offer can depend on the property&#8217;s valuation and the bank&#8217;s lending criteria.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If the bank valuation is lower than the agreed purchase price, the buyer may need to contribute more personal funds.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For example:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A buyer agrees to purchase a property for \u20ac500,000.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The buyer expects 70% financing.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">However, the final bank valuation or lending decision results in a smaller mortgage than expected.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The buyer must then cover the difference using additional personal funds or alternative financing.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">With an off-plan purchase, this can be particularly important because the buyer may have committed to the property months or years before completion.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Why Bank Guarantees Matter When Buying Off-Plan<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">One of the most important protections for off-plan buyers in Spain concerns advance payments.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Money paid during construction should receive the appropriate legal protection.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Depending on the transaction, advance payments may be protected through individual bank guarantees or insurance arrangements in accordance with applicable Spanish law.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The purpose is to protect buyers if the developer fails to complete the property under circumstances covered by the applicable legal framework and contract.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Buyers should ask their independent lawyer to verify:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>How advance payments are protected<\/li>\n\n\n\n<li>Where payments are being deposited<\/li>\n\n\n\n<li>Whether the appropriate guarantee documentation has been issued<\/li>\n\n\n\n<li>What conditions apply to recovering funds<\/li>\n\n\n\n<li>What happens in the event of significant delays or non-completion<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">A promise that &#8220;the money is guaranteed&#8221; should never replace proper legal verification.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What Happens Before the Buyer Receives the Keys?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Receiving the keys is the final result of a much longer legal and financial process.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Before completion, several important steps normally take place.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Property Completion<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The developer completes construction according to the project and agreed specifications.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Legal and Technical Documentation<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The required completion and occupancy documentation must be processed according to the applicable regulations and circumstances of the development.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The buyer&#8217;s lawyer should verify the relevant documentation before completion.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Snagging Inspection<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Before taking possession, buyers should inspect the property for defects or unfinished work.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This is commonly known as snagging.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Potential issues may include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Damaged finishes<\/li>\n\n\n\n<li>Doors or windows that do not operate correctly<\/li>\n\n\n\n<li>Problems with electrical fittings<\/li>\n\n\n\n<li>Plumbing issues<\/li>\n\n\n\n<li>Missing items<\/li>\n\n\n\n<li>Differences from agreed specifications<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Buyers should document defects clearly and follow the appropriate procedure for reporting them.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Final Mortgage Approval<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">If the buyer requires financing, the mortgage process should be coordinated so the funds are available for completion.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Signing at the Notary<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The final transfer normally takes place through the execution of the public deed before a Spanish notary.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The outstanding purchase balance and applicable completion payments are settled according to the transaction structure.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">After completion, the buyer receives possession of the property and the keys.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What Guarantees Apply to New Build Properties in Spain?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Spanish new-build properties benefit from statutory protections relating to certain types of construction defects.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The applicable protection depends on the nature of the defect.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Different periods can apply to:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Finishing defects<\/li>\n\n\n\n<li>Defects affecting habitability<\/li>\n\n\n\n<li>Serious structural defects<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">However, buyers should understand that legal guarantees do not eliminate the importance of inspecting the property.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Problems should be documented and reported correctly.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Buyers should retain:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Purchase contracts<\/li>\n\n\n\n<li>Property specifications<\/li>\n\n\n\n<li>Payment records<\/li>\n\n\n\n<li>Guarantee documentation<\/li>\n\n\n\n<li>Snagging reports<\/li>\n\n\n\n<li>Communications concerning defects<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Is Buying Off-Plan Property Financially Better Than Buying Resale?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">It depends on the buyer.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Potential Financial Advantages of Off-Plan Property<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Off-plan purchases can offer:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Staged payments<\/li>\n\n\n\n<li>Modern energy efficiency<\/li>\n\n\n\n<li>Lower initial maintenance requirements<\/li>\n\n\n\n<li>Potential price appreciation during construction<\/li>\n\n\n\n<li>Modern facilities<\/li>\n\n\n\n<li>Opportunities to purchase during an early development phase<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Potential Financial Disadvantages<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Buyers must also consider:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Higher initial taxation through IVA and AJD<\/li>\n\n\n\n<li>Construction-stage funding requirements<\/li>\n\n\n\n<li>Waiting periods<\/li>\n\n\n\n<li>Currency risk<\/li>\n\n\n\n<li>Potential delays<\/li>\n\n\n\n<li>Mortgage uncertainty before completion<\/li>\n\n\n\n<li>Risk of a lower-than-expected final valuation<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The correct decision depends on the buyer&#8217;s available capital, financing requirements, investment objectives and tolerance for risk.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Why Comparing Multiple New Developments Matters<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">One financial mistake buyers make is analysing only one development.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Every project can have a different:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Price per square metre<\/li>\n\n\n\n<li>Payment schedule<\/li>\n\n\n\n<li>Completion date<\/li>\n\n\n\n<li>Developer<\/li>\n\n\n\n<li>Location<\/li>\n\n\n\n<li>Included specifications<\/li>\n\n\n\n<li>Community facilities<\/li>\n\n\n\n<li>Investment potential<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">A project requiring 40% before completion can create a completely different financial situation from one requiring 20% during construction.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Similarly, a less expensive apartment may not necessarily offer better value if the location, specifications or long-term ownership costs are less attractive.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Buyers who want to compare a broader selection can explore <strong>new developments on the Costa del Sol<\/strong>, including new-build and off-plan projects at different price levels and construction stages:<\/p>\n\n\n\n<figure class=\"wp-block-embed\"><div class=\"wp-block-embed__wrapper\">\nhttps:\/\/costaprimerealty.com\/property-type\/new-development\n<\/div><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Comparing multiple projects before paying a reservation deposit can help buyers identify differences in price, payment schedules, location and overall value.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Financial Checklist Before Buying <a href=\"https:\/\/costaprimerealty.com\/property-type\/new-development\/\" type=\"link\" id=\"https:\/\/costaprimerealty.com\/property-type\/new-development\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Off-Plan on the Costa del Sol<\/strong><\/a><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Before reserving a new property, buyers should understand:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The complete purchase price<\/li>\n\n\n\n<li>IVA payable<\/li>\n\n\n\n<li>Applicable AJD<\/li>\n\n\n\n<li>Legal and purchasing expenses<\/li>\n\n\n\n<li>Reservation amount<\/li>\n\n\n\n<li>Construction payment schedule<\/li>\n\n\n\n<li>Protection of advance payments<\/li>\n\n\n\n<li>Available personal funds<\/li>\n\n\n\n<li>Expected mortgage requirements<\/li>\n\n\n\n<li>Potential valuation risk<\/li>\n\n\n\n<li>Currency exposure<\/li>\n\n\n\n<li>Estimated completion date<\/li>\n\n\n\n<li>Financial consequences of delays<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">If one of these points is unclear, it should be investigated before making substantial payments.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Final Thoughts<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Buying an off-plan property on the Costa del Sol can offer access to modern homes, energy-efficient construction and some of the region&#8217;s newest residential developments.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">However, the financial process is very different from buying a resale property.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Instead of ITP, buyers generally need to consider IVA and AJD.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Instead of paying almost everything at completion, buyers may need to make substantial payments during construction.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">And while a Spanish mortgage can finance part of the final property purchase, buyers should not automatically assume that mortgage funds will be available to cover payments required before the property is completed.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For international buyers, proper financial planning is therefore essential.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Before reserving an off-plan apartment or villa, understand the taxes, payment schedule, mortgage requirements, bank guarantees, completion process and total amount of personal capital required.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The advertised property price is only the beginning of the financial calculation.<\/p>","protected":false},"excerpt":{"rendered":"<p>Buying an off-plan property on the Costa del Sol is financially very different from purchasing a resale home. Instead of paying the full purchase price at the notary, buyers normally make a reservation payment followed by several staged payments during construction. The final balance is paid when the development is completed and the property is [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":234,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-231","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Buying Off-Plan Property on the Costa del Sol: Taxes, Financing &amp; Payment Process - Spain Property Tax Calculator &amp; Guide<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/spainpropertytax.com\/de\/buying-off-plan-property-on-the-costa-del-sol-taxes-financing-payment-process\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Buying Off-Plan Property on the Costa del Sol: Taxes, Financing &amp; Payment Process - Spain Property Tax Calculator &amp; Guide\" \/>\n<meta property=\"og:description\" content=\"Buying an off-plan property on the Costa del Sol is financially very different from purchasing a resale home. 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