PROPERTY PURCHASE EXPENSES OR COSTS.
When you are buying a property in Spain you need to know that in total your costs of buying the property will be up to around 10% of the purchase price.
If you are obtaining a mortgage, you can of course include these costs in the mortgage amount you request, providing this remains within the maximum percentage available against the property value and on your income.
This estimate of 10% includes:
1.- LAWYER FEE: Your lawyer’s fees, which are likely to be 1000.-Euros plus 16% VAT. 
2.- The notary, registration and handling (gestoría) fees: which should together amount to less than 1% of the purchase price. Normally is 1000.-Euros more or less.
The notary charges according to a fixed scale depending on the size of the property and its price, and is likely to be around of £500. The fee for the registration will be around half of the notary’s fee). For example On a property valued around £100,000) the notary’s fee would be around £500), the registration fee around £300), and the handling fee (around £50)- in this case the three together amount to 0.85 % of the property value.
3.- VAT or TRANSFER TAX.  This tax is the 7% of the purchase price.
You will pay the IVA ( VAT) of 7% on a new building. In addition, where VAT is involved, there is an Impuesto sobre Actos Jurídicos Documentados (stamp duty) of 1%.
If you buy a second hand house you will pay the Impuesto de Transmisiones Patrimoniales (TRANSFER TAX) of 7%. .
4.- PLUSVALIA: is an 'added value' tax based upon the increase of the Town Hall index value of the land only, from the prior (vendor's) purchase to the present sale. Although essentially a sales tax, it is in common practice often paid by the purchaser. As there are several variable factors used in calculating this tax (area of land, location, building volume permitted, period of ownership of the vendor), the amount payable can vary substantially and should be verified before proceeding with the purchase. It will vary between 300 and 1800 Euros.
5.- NIE COSTS: To obtain it; the normal fee is 100 euros per person.
6.- Change the Contracts of water and electricity and the setting up of standing orders ( water, electricity, community fee and local rates):This costings is around  180.-Euros in property resales and in new properties between 300-

ESTIMATION OF PURCHASE AND MORTGAGE COSTS

This Table indicates the purchase & mortgage costs needed to complete the purchase of a new property; calculated on 150000 Euros purchase price & 148.800 Euros mortgage.