What local taxes might surprise European buyers in Costa del Sol?

European buyers in Costa del Sol should be aware of several local taxes that can unexpectedly add to their overall property costs, especially when considering the 2026 landscape. Beyond the general Transfer Tax (ITP for resale properties) or VAT (IVA for new builds) and Stamp Duty (AJD), there are specific municipal taxes that can impact budgeting. One significant local tax is the *Impuesto sobre Bienes Inmuebles* (IBI), which is the annual council tax or property tax, similar to what buyers might be familiar with in their home countries. The IBI rate varies by municipality within the Costa del Sol (e.g., Marbella, Estepona, Málaga) and is calculated based on the cadastral value of the property, which can be revised. Buyers should inquire about the current IBI rate and the property's cadastral value to estimate this recurring annual expense. Another potential surprise is the *Plusvalía Municipal*, or Municipal Capital Gains Tax. This tax is levied on the theoretical increase in the value of the land (not the building) from the date the property was last sold to the current sale date. While traditionally paid by the seller, there are scenarios, particularly in repossessions or if explicitly agreed in the contract, where the buyer might inadvertently bear this cost. It's crucial for buyers and their legal representatives to clarify who is responsible for the *Plusvalía* in the purchase agreement. Furthermore, for properties located in urbanizations or communities, there are communal fees (*gastos de comunidad*) which cover maintenance of shared areas, swimming pools, gardens, and sometimes security. While not strictly a tax, these are mandatory and recurring costs that must be factored into ownership. Their amount can vary significantly based on the facilities and services offered within the community. In 2026, increased energy costs or new environmental regulations could potentially lead to higher communal fees in properties with extensive shared amenities. Always request detailed community accounts and budgets for the last few years to understand this expense. Lastly, ensure you understand the implications of non-resident income tax (*Impuesto sobre la Renta de No Residentes - IRNR*) if renting out the property, even if only for short periods. While not a local tax, it's a direct consequence of owning property as a non-resident and can be overlooked in initial cost estimations.