Buying a new-build property on the Costa del Sol often looks straightforward on paper: you choose a modern apartment or villa, make payments according to the construction schedule and receive the keys when the property is completed.
In practice, the most important work begins before you transfer substantial sums of money. Does the development have the necessary planning permissions? How are advance payments protected? Which taxes apply? What happens if construction is delayed? And which documents must be available before you sign at the notary?
Casa de Bas assists Dutch buyers purchasing new-build property on the Costa del Sol, from the initial development selection and viewings through legal and financial coordination to the handover of the keys.
Through its property buying support and Secure Purchase Plan, the process is coordinated with the relevant professionals in Spain.
Why Choose a New-Build Property on the Costa del Sol?
New-build properties can appeal to buyers looking for a modern home with up-to-date installations, an efficient layout and facilities that may not always be available in older properties.
For example, Casa de Bas's current new-build portfolio on the Costa del Sol includes developments offering:
- Communal swimming pools
- Gyms and wellness facilities
- Underground parking spaces
- Storage rooms
- Spacious terraces
- Modern heating and cooling systems
- Gated residential developments and landscaped communal gardens
However, a property being new does not mean you can skip legal checks. When buying in a development under construction, it is particularly important to establish exactly what will be built, which documents govern the project, when payments are due and how your advance payments are protected.
Where Can You Find New-Build Properties on the Costa del Sol?
Casa de Bas currently lists new-build developments across several of the Costa del Sol's main property markets.
Estepona
Estepona has an extensive selection of new-build properties, ranging from apartments and townhouses to larger villa developments. Explore the current new-build developments in Estepona.
Mijas and La Cala de Mijas
In Mijas and La Cala de Mijas, buyers can find apartment complexes and modern villa developments, among other options. Explore the current new-build developments in Mijas.
Marbella
Marbella offers developments across several market segments, including apartments and larger contemporary homes. Explore the current new-build developments in Marbella.
Benalmádena
Casa de Bas also lists a range of new-build developments in Benalmádena, including apartments and villas. Browse the new-build developments in Benalmádena.
For the full selection, you can also view all new-build developments in Spain.
A Specific Development Scheduled for 2027: Anna de Estepona
An actual Casa de Bas development illustrates why project-specific information is more useful when buying a new-build property than general market averages.
Anna de Estepona Apartments is a new residential development in Estepona featuring apartments and townhouses.
The project page provides the following details:
- 87 properties across the entire development
- Apartments and townhouses
- Communal swimming pool
- Private gym
- Underground parking and storage rooms
- Construction start: Q4 2025
- Scheduled completion: Q4 2027
Published prices and availability may change during construction. Always consult the current development page before reserving a particular property.
This is precisely why a general statement such as "new-build construction takes 18 to 24 months on average" offers limited guidance. What matters for your purchase is the contractual schedule for the specific development.
Mijas Also Has Developments Scheduled for Completion in 2027
Another example is Horizon La Cala de Mijas.
This development comprises 27 modern single-storey, four-bedroom villas. According to the project information, the first phase of 12 villas is expected to be completed by the end of September 2027.
For a buyer specifically looking to take possession in 2027, this project-specific completion date is far more useful than a general construction timeframe.
New Build or Resale: What Changes for the Buyer?
| Consideration | New Build | Resale |
|---|---|---|
| Tax | Generally VAT plus any applicable AJD on qualifying first sales | Generally regional Property Transfer Tax (ITP) |
| Payments | May involve several advance payments and a final payment, depending on the contract | Structure depends on the reservation, private purchase contract and final completion |
| Main Checks | Development, permits, contract, developer, advance payments and completion documentation | Ownership, charges, alterations, documentation and technical condition |
| Completion | According to the contractual development schedule | Usually determined by the agreed completion date |
Step 1: Check the Development Before Making a Substantial Payment
Do not let an attractive brochure or show home determine your legal decision.
Before making a substantial payment, your independent lawyer should review the relevant development documentation.
Depending on the project, this may include:
- Who owns the land
- Which company is acting as the developer
- Whether the relevant building permit is in place
- Which charges affect the land or development
- Exactly what will be built
- Which technical specifications form part of the purchase
- Which completion date is contractually agreed
- What protection applies to advance payments
Step 2: Read the Reservation Terms Before Paying
There is no single standard reservation amount that applies to every Costa del Sol development.
Before paying, check:
- How much you must pay
- Who receives the payment
- Where the money will be held
- Under which circumstances the amount is refundable
- Which legal matters still need to be investigated
- The deadline for entering into the next contract
- What happens if either you or the developer cannot proceed
Have the actual document reviewed. Do not rely solely on being told that it is a standard reservation agreement.
Step 3: Protect Advance Payments During Construction
When buying a property that has yet to be built, you may have to make payments before the home is completed.
Your lawyer should therefore check whether your advance payments fall under the applicable legal protection and whether the required bank guarantee or insurance has been correctly arranged.
Check the following:
- That payments are made into the correct designated account
- Which amounts are covered by the guarantee or insurance
- Which institution issues the guarantee
- Which development or individual property reference appears on the documentation
- The contractual completion date
- What happens if the property is not delivered as agreed
Do not make another advance payment simply because a construction phase appears to be complete. First, check that the payment corresponds to your contract and has the required protection.
Step 4: Calculate VAT and AJD Correctly
A qualifying first sale of a new residential property is generally subject to 10% VAT (IVA).
Importantly, VAT does not necessarily become payable only at final completion before the notary. When advance payments are received, VAT on those amounts may become due at the time of payment.
In addition, under the rules in force in Andalusia in September 2026, the general AJD (Stamp Duty) rate was 1.2% for relevant notarial transactions.
As this guide covers purchases in 2027, your adviser should check the applicable rates again when you actually purchase.
Avoid relying on a general rule such as "new-build property always costs an additional 12% to 14% above the asking price". Ask for a calculation based on the specific development and your individual transaction.
Step 5: Arrange Financing Before Becoming Contractually Committed
If you need a Spanish mortgage, investigate your financing options early.
Do not assume that every Spanish bank lends a fixed percentage to Dutch non-resident buyers. The actual offer depends on several factors, including:
- Income
- Existing debts
- Residency status
- Age
- Purchase price
- Property valuation
- The lender's criteria
As part of its property buying support, Casa de Bas says it coordinates financing questions with its Dutch-speaking network of professionals in Spain.
Step 6: Inspect the Property Before Receiving the Keys
A new-build property is not necessarily completely free of defects at the first inspection.
Arrange a technical inspection before or around completion, and record any visible defects and unfinished work in writing.
For example, check:
- Windows and doors
- Tiles and flooring
- Bathroom fittings and sanitary ware
- Kitchen installations
- Electrical systems and lighting
- Air conditioning and climate-control systems
- Terraces and drainage
- Items that should be included under the technical specifications
Keep photographs, the defects list and correspondence relating to remedial work.
The 1-, 3- and 10-Year Liability Periods for Building Defects
Spanish new-build properties are often described as having a "10-year warranty", but this is an oversimplification.
Spanish building legislation establishes different liability periods depending on the type of defect:
- 1 year: Certain defects in workmanship and finishes
- 3 years: Certain defects affecting habitability
- 10 years: Certain structural defects affecting the building's mechanical resistance and stability
Which party is liable and which guarantee or insurance applies depend on the problem and the legal circumstances. Keep all construction and completion documentation.
Step 7: Check the Documents Required for Occupation
Before final completion, your lawyer should establish which construction completion and occupancy documents are required for the development and must be available.
These may include the relevant licencia de primera ocupación (first occupation licence) or an equivalent document permitting the property to be legally occupied.
Do not automatically use the term cédula de habitabilidad for every development. The exact documentation varies by region and circumstances.
New-Build Checklist for Dutch Buyers
Before making a substantial payment or attending the notarial signing, you should have answers to at least the following questions:
- Who is the developer?
- Who owns the land?
- Has the relevant building permit been checked?
- Exactly which property, parking space and storage room are you buying?
- Which technical specifications are contractually included?
- What is the contractual completion date?
- How is each advance payment protected?
- Have the applicable taxes been calculated for your transaction?
- Is your financing sufficiently secure?
- Have you arranged your NIE in time?
- Has the property undergone a technical inspection?
- Which occupation and completion documents must be available?
- Has your independent lawyer reviewed the final documentation?
How Casa de Bas Supports New-Build Buyers
Casa de Bas is more than a website listing new-build developments.
Fred and Carien de Bas completed their training in Alicante to become accredited estate agents in Spain. Casa de Bas assists Dutch buyers on the Costa Blanca and Costa del Sol, coordinating legal and financial matters with a Dutch-speaking network of professionals, including lawyers, financial advisers and notaries.
Through its Secure Purchase Plan, the emphasis is on providing a clear structure, involving the right professionals and keeping track of agreements, contracts and deadlines.
You can read more about Fred, Carien and their background on the About Casa de Bas page.
Found a new-build development on the Costa del Sol that you are seriously considering?
Before making a substantial payment, have the development, construction schedule and purchase budget reviewed alongside the legal and financial requirements.
Arrange a free, no-obligation initial consultation with Casa de Bas.
Or call Fred directly: +31 6 54 60 44 40
Frequently Asked Questions About New-Build Property on the Costa del Sol
What taxes do I pay on a new-build property in Spain?
A qualifying first sale of a new residential property is generally subject to 10% VAT. AJD may also apply in Andalusia. For a purchase in 2027, have the current rates for your specific transaction checked again.
When do I pay VAT on a property under construction?
Do not assume all VAT is paid at the notarial signing. When advance payments are made, VAT on the amount received may become payable at that point. Check the development's payment schedule and tax invoices.
How long does it take for a new-build property to be completed?
There is no fixed timeframe for every development. Check the construction stage and contractual completion date. For example, Anna de Estepona states Q4 2027 as its planned completion, while the first phase of Horizon La Cala de Mijas is scheduled for late September 2027.
Is every advance payment automatically protected?
Have your lawyer check whether the payment falls under the relevant statutory protection, which bank guarantee or insurance covers it, and whether your individual documentation is correct before paying.
How much mortgage financing can I obtain as a Dutch buyer?
This depends on the bank and your financial circumstances. Do not use a fixed general lending percentage as the basis for reserving a property. Arrange an individual financing assessment first.
Where can I view current new-build developments on the Costa del Sol?
Explore all current new-build developments or go directly to the selections for Estepona, Mijas, Marbella or Benalmádena.
Choose the Development Only Once the Buying Process Is Clear
Buying a new-build property on the Costa del Sol is about more than the views, swimming pool, terrace or completion date.
A sound purchase involves a development that suits your intended use and has clear arrangements for planning permissions, contracts, payment schedules, protection of advance payments, financing and completion documentation.
Want to compare current developments first? Explore new-build developments in Spain.
Interested specifically in the Costa del Sol? Read the Costa del Sol area guide.
Want a development assessed against your buying schedule and budget? Arrange a free, no-obligation consultation.
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