Buying with a mortgage in Girona: how IGIC changes your purchase costs

Anyone comparing notes with a friend who bought a flat in Girona or anywhere on the mainland will notice the figures do not match. That is because the Canary Islands sit outside the mainland VAT system. Instead of the national VAT applied to new-build homes elsewhere, properties in Girona are taxed under IGIC, the islands' own indirect tax, administered locally rather than by the national tax agency.

For a non-resident buyer arranging a mortgage from the United Kingdom, this matters because the bank will want to see that you have budgeted correctly for completion day. Getting the tax treatment wrong at the planning stage can leave a gap between what you expected to pay in cash and what the notary actually asks for.

Girona province covers the Costa Brava coastline as well as inland countryside toward the Pyrenees, offering both beach towns and rural stone villages. Its proximity to France draws French, Belgian and Dutch buyers, alongside others wanting a quieter alternative to busier Spanish coasts.

Girona-Costa Brava airport serves the coast directly, with Barcelona airport also within reach for wider connections. Coastal areas see strong summer activity, while inland towns remain calmer, and property types range from apartments and townhouses near the sea to farmhouses further inland.

Before you commit to the numbers of a mortgage, it helps to know the place: dated figures on population, asking prices, transport links and climate in Girona (province), each with its source. Together they give a grounded sense of Girona (province) to weigh against your budget.

According to the INE annual census, 830,429 people were registered as living in the whole of Girona province on 1 January 2025. The count takes in every town and village across the province, not only its capital. The province of Girona registers 181,899 residents of foreign nationality, about 22 out of every 100 people. That share is notable yet far from dominant, and it varies widely between towns within the province.

According to INE, only 3,372 British nationals were registered across the province of Girona as of 1 January 2025. That low figure reflects the padrón's focus on year-round residents, excluding owners who use a property there only part-time. The following table shows the leading foreign nationalities registered in Girona (province) on 1 January 2025, according to the municipal-level data INE makes available.

For nationalities the census groups together rather than listing them individually, such as Germans, Italians, Dutch, Belgians or Scandinavians, we turn to the detailed INE register for Girona province. Unlike the table above, this count dates from 1 January 2022, the most recent detailed edition.

Our price bank includes 5,315 homes for sale throughout the province of Girona, with a median of €2,840/m² and a median ticket of €290,000. Both numbers land close to the €3,135/m² median of the 130 towns we track across Spain. Listings span a wide spread, but the middle half of the market sits between €1,930 and €3,820 per square metre, leaving room for both lower and higher asking prices.

Based on €290,000, the median asking price in Girona (province), transfer tax at 10 % comes to roughly €29,000; add about €3,500 for notary, registry and gestoría costs and the total reaches approximately €32,500. This amount sits outside the mortgage and has to be available in cash before completion. Bear in mind these are asking prices from adverts live on 2026-11-01, not the prices actually agreed. Negotiation sets the final figure, which depends on the home's condition, exact location and orientation.

This table sets out population, foreign residents per 100 people and median price per square metre for the towns we track in Girona (province), highlighting how much local markets can vary.

INE's experimental statistic, based on listings from the main holiday-rental platforms, counted 20,821 holiday-let homes in Girona (province) in 05/2026 (116,320 bed places), about 25 per 1,000 residents. That is a moderate presence, and tourist letting still requires a regional licence.

Girona has a single commercial airport, Aeropuerto de Girona-Costa Brava (GRO); depending on where exactly in the province your property is located, an airport in a neighbouring province may actually sit closer to your door. Because Girona is where these climate figures were measured, other parts of the province, further inland, at higher altitude or on separate islands, can feel quite different. The mean temperature in January is 7.1 °C (average daily minimum 1.1 °C) and in August 23.4 °C (average daily maximum 29.8 °C), a cold winter for this country. Buyers should budget for proper heating and insulation. Rainfall is comparatively high for coastal or central Spain: about 728 mm a year, spread over roughly 66 days with measurable rain. Damp is something worth checking in any home here. Climate data come from AEMET's 1981-2010 normals, recorded at its Girona Aeropuerto station around 9 km away; the actual spot may vary a little, particularly further inland or higher up.

INE recorded 15,239 home sales in Girona (province) in the year to 07/2026. That level of activity typically gives buyers more comparables to judge a fair price and a broader pool of properties to choose from. These are province-wide figures for Girona, and they can differ substantially depending on the town and the property in question. Tell us about your plans and we will go through the numbers for your case.

The transfer tax on a resale home is set by each Spanish region. In Girona the general rate is 10 %, and on top of it come notary, land registry and gestoría (roughly one more percent). On a new build you pay 10 % VAT plus stamp duty instead of the transfer tax. This money is not lent by the bank.

The first question your gestoría will ask is whether the home in Girona is a new build sold directly by a developer or a resale changing hands between private owners. For a new build, IGIC is charged instead of mainland VAT, together with a stamp duty element. For a resale, the buyer pays ITP, the regional transfer tax, calculated on the declared value of the property and set by the Canary Islands government rather than by Madrid.

Either way, the tax is paid on completion, on top of the agreed price, and it needs to be covered with your own funds rather than through the mortgage, since Spanish banks finance the purchase price, not the taxes around it.

Beyond the headline tax, the rest of the cost structure in Girona looks much like anywhere else in Spain. You will still need to budget for notary fees, land registry inscription, gestoría charges and the bank's own valuation of the property, since the mortgage lender needs an independent figure to decide how much it is prepared to lend.

Spanish banks usually ask non-residents for a larger deposit than residents, and the exact share depends on the bank, your country and your profile, so it is worth getting a written estimate from more than one lender before you commit to a purchase date.

Spanish lenders assess a non-resident file by looking at income and existing debt back in the United Kingdom, usually translated by a sworn translator and sometimes apostilled. Preparing this early avoids delays once you have found a property in Girona you want to secure with a mortgage offer.

Because the United Kingdom is no longer an EU member state, British citizens can stay in Spain for up to 90 days in any 180-day period without a visa; longer stays, for example while completing renovation works or settling in, require a visa or residence permit arranged separately from the mortgage.

Spain is a relatively short flight away from most UK airports, making regular visits to a Spanish property straightforward for owners based in Britain. Many British buyers are drawn to Spain for its climate, coastal lifestyle and established expatriate communities. One practical point to bear in mind is that Spanish inheritance law differs from UK rules, so it is worth taking specific advice on how it may affect the property and one's estate. Currency movements between sterling and the euro can also affect the overall cost of purchase and ongoing expenses.

Spain and the United Kingdom have a double taxation agreement in place, and a local tax adviser should confirm how rental income or gains from Spanish property must be declared and reported to HMRC.

As the United Kingdom is no longer an EU member state, British citizens may stay in Spain for up to 90 days in any 180-day period without a visa, and must apply for a visa or residence permit for longer stays.

Since the United Kingdom uses the pound sterling (GBP) rather than the euro, buyers should factor in exchange-rate movements and currency conversion costs when paying for a property or transferring funds to Spain.