Pressure ulcers are a serious and debilitating condition treated in all care settings and have a significant impact on both patients and healthcare resources. The objective of this study was to estimate overall treatment costs to the Spanish healthcare system by using a bottom-up costing approach. This study demonstrates that the cost to heal a pressure ulcer increases substantially with the severity of the ulcer, ranging from €24 ([$32.16], Grade I) to €6802 ([$9115], Grade IV) for patients treated in hospitals. Ulcer severity increases overall costs because the time to heal is longer and the incidence of complications is higher in more severe cases. The total cost of pressure ulcer treatment in Spain is approximately €461 million ([$618 million], roughly 5% of total annual healthcare expenditure). Of this, 15% represents the cost of dressings and other materials, while 19% represents the cost of nursing time, and 45% represents the cost of ulcer-related hospital stays.