Province in Spain

Property rules in Sevilla

What applies in Sevilla 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.

106 of 106municipalities researched

106municipalities with rules of their own

7rules for the whole province

As of 17 October 2026. A municipality counts as researched once we have read its bylaws.

What applies across Sevilla

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 Sevilla

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 found
May you let short term?	106	0
How much tourist tax do you pay per night?	0	106
Is the level of the rent regulated?	0	106
How much ITP do you pay?	106	0
How much tax do you pay on a new-build home?	106	0
What is the IBI rate?	106	0
Do you pay tax on the gain when you sell?	106	0

Impuesto sobre Bienes Inmuebles (IBI)106 municipalities
Plusvalía municipal (IIVTNU)100 municipalities

Municipalities in Sevilla

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

Aguadulce2 rules of its own
Alanís2 rules of its own
Albaida del Aljarafe2 rules of its own
Alcalá de Guadaíra2 rules of its own
Alcalá del Río2 rules of its own
Alcolea del Río2 rules of its own
Algámitas2 rules of its own
Almadén de la Plata2 rules of its own
Almensilla2 rules of its own
Arahal2 rules of its own
Aznalcázar2 rules of its own
Aznalcóllar2 rules of its own
Badolatosa2 rules of its own
Benacazón2 rules of its own
Bollullos de la Mitación2 rules of its own
Bormujos2 rules of its own
Brenes2 rules of its own
Burguillos2 rules of its own
Camas2 rules of its own
Cañada Rosal2 rules of its own
Cantillana2 rules of its own
Carmona2 rules of its own
Carrión de los Céspedes2 rules of its own
Casariche2 rules of its own
Castilblanco de los Arroyos2 rules of its own
Castilleja de Guzmán2 rules of its own
Castilleja de la Cuesta2 rules of its own
Castilleja del Campo2 rules of its own
Cazalla de la Sierra2 rules of its own
Constantina2 rules of its own
Coria del Río2 rules of its own
Coripe2 rules of its own
Dos Hermanas2 rules of its own
Écija2 rules of its own
El Castillo de las Guardas2 rules of its own
El Coronil2 rules of its own
El Cuervo de Sevilla1 rule of its own
El Garrobo2 rules of its own
El Madroño2 rules of its own
El Palmar de Troya1 rule of its own
El Pedroso2 rules of its own
El Real de la Jara2 rules of its own
El Ronquillo2 rules of its own
El Rubio2 rules of its own
El Saucejo1 rule of its own
El Viso del Alcor2 rules of its own
Espartinas2 rules of its own
Estepa2 rules of its own
Fuentes de Andalucía2 rules of its own
Gelves2 rules of its own
Gerena2 rules of its own
Gilena2 rules of its own
Gines2 rules of its own
Guadalcanal2 rules of its own
Guillena2 rules of its own
Herrera1 rule of its own
Huévar del Aljarafe2 rules of its own
Isla Mayor2 rules of its own
La Algaba2 rules of its own
La Campana2 rules of its own
La Luisiana2 rules of its own
Lantejuela2 rules of its own
La Puebla de Cazalla2 rules of its own
La Puebla de los Infantes2 rules of its own
La Puebla del Río2 rules of its own
La Rinconada2 rules of its own
La Roda de Andalucía2 rules of its own
Las Cabezas de San Juan2 rules of its own
Las Navas de la Concepción2 rules of its own
Lebrija2 rules of its own
Lora de Estepa2 rules of its own
Lora del Río2 rules of its own
Los Corrales2 rules of its own
Los Molares2 rules of its own
Los Palacios y Villafranca2 rules of its own
Mairena del Alcor2 rules of its own
Mairena del Aljarafe2 rules of its own
Marchena2 rules of its own
Marinaleda2 rules of its own
Martín de la Jara1 rule of its own
Montellano2 rules of its own
Morón de la Frontera2 rules of its own
Olivares2 rules of its own
Osuna2 rules of its own
Palomares del Río2 rules of its own
Paradas2 rules of its own
Pedrera2 rules of its own
Peñaflor2 rules of its own
Pilas2 rules of its own
Pruna2 rules of its own
Salteras2 rules of its own
San Juan de Aznalfarache2 rules of its own
Sanlúcar la Mayor1 rule of its own
San Nicolás del Puerto2 rules of its own
Santiponce2 rules of its own
Sevilla2 rules of its own
Tocina2 rules of its own
Tomares2 rules of its own
Umbrete2 rules of its own
Utrera2 rules of its own
Valencina de la Concepción2 rules of its own
Villamanrique de la Condesa2 rules of its own
Villanueva del Ariscal2 rules of its own
Villanueva del Río y Minas2 rules of its own
Villanueva de San Juan2 rules of its own
Villaverde del Río2 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 17 October 2026.

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