Buyer’s Q&A
Do you pay stamp duty on a 1/8 fractional share?
Transfer taxes follow the country and the home's legal set-up, and you receive the exact figures for your specific home in writing before you commit.
The short answer: The stamp duty and notarial fees on the home are paid once, when the home is first bought — and that cost is shared across the co-owners and already included in the headline share price. Our partner confirms for your home whether anything further applies to your share, so you see the full figure before you buy.
How transfer taxes fit into the share price
Stamp duty (or its equivalent in each country — Spanish IVA / AJD, French droits de mutation, Italian imposta di registro) is triggered when a property is bought. When the home was originally bought for co-ownership, that purchase happened — and the transfer taxes paid at that point are shared across the co-owners and included in the headline price.
You own a real share of the home — an eighth, a quarter — not a right to use it. Whether buying your share adds any further tax depends on the country and how the home is set up, and our partner sets that out for you.
Country-by-country
| Country | Whole-property transfer tax | Fractional share |
|---|---|---|
| Spain | IVA 10% + AJD ~1.5% on new builds; ITP 7–10% on resale | Original transfer taxes shared and included in the headline price |
| France | Droits de mutation ~5.8% + notary fees | Original transfer taxes shared and included in the headline price |
| Italy | Imposta di registro 2–9% depending on classification | Original transfer taxes shared and included in the headline price |
| Portugal | IMT 1–8% on a sliding scale | Original transfer taxes shared and included in the headline price |
| United Kingdom | SDLT 3–17% depending on tier + non-resident surcharge | Original transfer taxes shared and included in the headline price |
| United States | State-by-state; typically 1–3% via deed transfer tax | Original transfer taxes shared and included in the headline price |
These bands are illustrative; any tax on the share itself depends on the home's legal set-up, and a cross-border tax specialist can confirm your exact figures.
Your home-country position
Separately from transfer taxes, your home country may have its own rules on foreign property — wealth tax, capital gains or annual reporting — exactly as it would for a whole home abroad. Each company's purchase costs are itemised, so you see every line.
The buyer's own legal advisory fee is separate
Buyers often confuse stamp duty with their own legal advisory fees. The two are unrelated. A buyer who hires a cross-border lawyer to review the co-ownership agreement and the share purchase paperwork will typically pay €1,500–€5,000 — entirely separate from any stamp duty consideration, and well worth the cost on a high-value purchase.
Two things our partner confirms
First, that the stamp duty on the original property acquisition was paid in full and recorded. Second, exactly which taxes, if any, apply to your share purchase given the country and the home's legal set-up.
Where to compare prices including fees
Co-Ownership Property's selection presents each property's headline share price and annual running costs as the all-in number — with any tax on top for that home confirmed before you buy.
Further reading
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