Tax update for real estate professionals in Andalusia
At our firm, we strive to keep our clients informed and provide proactive advice. Law 8/2025 of the Andalusian Budget, published in the BOJA on December 31, 2025 and effective January 1, 2026, introduces key changes for real estate professionals:
Maximum property value: The 2% reduced rate applies only to properties up to €500,000.
Resale period: Reduced from 5 to 2 years to qualify for the 2% rate.
Reference value: If it exceeds €500,000, the reduced rate cannot be applied, even if the purchase price is lower.
We remain at your disposal for any questions on how these changes may affect your operations.