Province in Spain

Property rules in Almería

What applies in Almería to buying, letting and splitting? The rules for the whole province, and a page for each municipality. Always with the official source and the date.

100 of 103municipalities researched

100municipalities with rules of their own

7rules for the whole province

As of 16 October 2026. A municipality counts as researched once we have read its bylaws.

What applies across Almería

The national rules and those of the region and the province. A municipality can have its own rules as well.

Buying

Actos Jurídicos Documentados (AJD)

Region Andalucía

Tax on the notarial deed when buying a new build, on top of the VAT. The region sets the rate.

New build: 1.2% of the purchase price

Source: boe.es, Ley 5/2021 de tributos cedidos de Andalucía, art. 49 · updated on 16 October 2026

Quote from the source

las primeras copias de escrituras y actas notariales, cuando tengan por objeto cantidad o cosa valuable, contengan actos o contratos inscribibles en los Registros de la Propiedad

Impuesto sobre Transmisiones Patrimoniales (ITP)

Region Andalucía

Tax the buyer pays on the purchase price of an existing home. The region sets the rate.

Existing home: 7% of the purchase price

Source: boe.es, Ley 5/2021 de tributos cedidos de Andalucía, art. 41 · updated on 16 October 2026

Quote from the source

la cuota tributaria se obtendrá aplicando sobre la base liquidable el tipo de gravamen del 7%.

IVA en vivienda nuevaNational
- VAT: 10% of the purchase price
Full rule and source

Owning

IRNR (rentas imputadas, Modelo 210)National
Full rule and source

Short-term rental

Licencia de vivienda turística

Region Andalucía

If you let a home to tourists, you register it with the region. A municipality can limit new registrations or stop them for a while; what is already registered usually stays valid.

Registration: Registration required, everywhere

Source: juntadeandalucia.es, Decreto 28/2016, art. 9 (Decreto 31/2024) · valid from 3 February 2024 · updated on 16 October 2026

Quote from the source

Para el inicio de la prestación del servicio de alojamiento en la vivienda, la persona o entidad que explota este servicio tendrá que presentar la correspondiente declaración responsable de forma electrónica ante la Consejería competente en materia de turismo

Selling

Ganancia patrimonial de no residentes (IRNR)National
- Rate: 19% of the gain
- Paid by the buyer: 3% of the purchase price
Full rule and source
Ganancia patrimonial (IRPF)National
- On a gain up to €6,000: 19% of the gain
- On a gain from €6,000, on a gain up to €50,000: 21% of the gain
- On a gain from €50,000, on a gain up to €200,000: 23% of the gain
- On a gain from €200,000, on a gain up to €300,000: 27% of the gain
- On a gain from €300,000: 30% of the gain
Full rule and source

Compare the municipalities in Almería

For each question you see how many municipalities have an answer and how many we read without finding the rule. You also see how many we have not read yet.

Question	Answer known	Not researched
May you let short term?	103	0
How much tourist tax do you pay per night?	0	103
Is the level of the rent regulated?	0	103
How much ITP do you pay?	103	0
How much tax do you pay on a new-build home?	103	0
What is the IBI rate?	100	3
Do you pay tax on the gain when you sell?	103	0

Impuesto sobre Bienes Inmuebles (IBI)100 municipalities
Plusvalía municipal (IIVTNU)93 municipalities

Municipalities in Almería

103 municipalities. A municipality with its own rules has its own page.

Abla2 rules of its own
Abrucena2 rules of its own
Adra2 rules of its own
Albanchez2 rules of its own
Alboloduy2 rules of its own
Albox2 rules of its own
Alcolea2 rules of its own
Alcóntar1 rule of its own
Alcudia de Monteagud2 rules of its own
Alhabia2 rules of its own
Alhama de Almería2 rules of its own
Alicún2 rules of its own
Almería2 rules of its own
Almócita2 rules of its own
Alsodux2 rules of its own
Antas2 rules of its own
Arboleas2 rules of its own
Armuña de Almanzora2 rules of its own
Bacares1 rule of its own
Balanegra2 rules of its own
Bayárcal2 rules of its own
Bayarque2 rules of its own
Bédar2 rules of its own
Beires2 rules of its own
Benahadux2 rules of its own
Benitagla1 rule of its own
Benizalón1 rule of its own
Bentarique2 rules of its own
Berja2 rules of its own
Canjáyar2 rules of its own
Cantoria2 rules of its own
Carboneras2 rules of its own
Castro de Filabres2 rules of its own
Chercos2 rules of its own
Chirivel2 rules of its own
Cóbdar2 rules of its own
Cuevas del Almanzora2 rules of its own
Dalías2 rules of its own
El Ejido2 rules of its own
Enix2 rules of its own
Felix2 rules of its own
Fiñana2 rules of its own
Fines2 rules of its own
Fondón2 rules of its own
Gádor2 rules of its own
Garrucha1 rule of its own
Gérgalno own rules yet
Huécijano own rules yet
Huércal de Almería2 rules of its own
Huércal-Overa2 rules of its own
Íllar2 rules of its own
Instinción2 rules of its own
La Mojonera2 rules of its own
Laroya2 rules of its own
Las Tres Villasno own rules yet
Laujar de Andarax2 rules of its own
Líjar2 rules of its own
Los Gallardos2 rules of its own
Lubrín2 rules of its own
Lucainena de las Torres2 rules of its own
Lúcar2 rules of its own
Macael2 rules of its own
María2 rules of its own
Mojácar2 rules of its own
Nacimiento2 rules of its own
Níjar2 rules of its own
Ohanes2 rules of its own
Olula de Castro2 rules of its own
Olula del Río2 rules of its own
Oria2 rules of its own
Padules2 rules of its own
Partaloa2 rules of its own
Paterna del Río2 rules of its own
Pechina2 rules of its own
Pulpí2 rules of its own
Purchena2 rules of its own
Rágol2 rules of its own
Rioja2 rules of its own
Roquetas de Mar2 rules of its own
Santa Cruz de Marchena2 rules of its own
Santa Fe de Mondújar2 rules of its own
Senés2 rules of its own
Serón2 rules of its own
Sierro2 rules of its own
Somontín2 rules of its own
Sorbas2 rules of its own
Suflí2 rules of its own
Tabernas2 rules of its own
Taberno2 rules of its own
Tahal1 rule of its own
Terque2 rules of its own
Tíjola2 rules of its own
Turre2 rules of its own
Turrillas2 rules of its own
Uleila del Campo2 rules of its own
Urrácal1 rule of its own
Velefique2 rules of its own
Vélez-Blanco2 rules of its own
Vélez-Rubio2 rules of its own
Vera2 rules of its own
Viator2 rules of its own
Vícar2 rules of its own
Zurgena2 rules of its own

This is a summary of the official rules, with the source. Read the source before you decide. It is not legal or tax advice.

Updated on 16 October 2026. As of 16 October 2026.

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