ITP: the transfer tax on a resale home in Spain, region by region
A new-build is different: IVA plus AJD instead of ITP. Same purchase, different tax entirely.
Why the region decides
ITP is a devolved tax. The state sets the framework and each autonomous community sets its own rate, so two identical flats at the same price can carry bills that differ by tens of thousands.
Several communities apply a banded scale rather than a single rate, so the effective percentage rises with the price. Others apply one flat rate at any value.
The rates, by community
Read from the reference table stamped at the top of this page. Where a community uses bands, the figure shown is the rate at a typical purchase price. €250,000.
| Autonomous community | Resale (ITP) | New build (AJD) |
|---|---|---|
| Catalonia | 10% | 1.5% |
| Cantabria | 9% | 1.5% |
| Castilla-La Mancha | 9% | 1.5% |
| Valencian Community | 9% | 1.4% |
| Aragon | 8% | 1.5% |
| Asturias | 8% | 1.2% |
| Balearic Islands | 8% | 1.5% |
| Castile and Leon | 8% | 1.5% |
| Extremadura | 8% | 1.5% |
| Galicia | 8% | 1.5% |
| Region of Murcia | 7.8% | 2% |
| Andalusia | 7% | 1.2% |
| La Rioja | 7% | 1% |
| Canary Islands | 6.5% | 1% |
| Community of Madrid | 6% | 0.8% |
| Navarre | 6% | 0.5% |
| Basque Country | 4% | 0.5% |
Where a community applies bands, the figure is the rate at a typical purchase price. New-build also carries IVA on top of AJD.
Reduced rates you may qualify for
Most communities reduce the rate for buyers under a certain age, large families, buyers with a recognised disability, and officially protected housing. The conditions and the discount differ everywhere and usually require the property to become your habitual residence.
These are not applied automatically. They are claimed when the tax is self-assessed, and getting them wrong is a correction later rather than a refund.
What it is charged on
Not always the price you agreed. The taxable base is the higher of the price paid and the valor de referencia, the reference value the Catastro publishes for the property. If you buy below that value, ITP is still charged on it.
That catches buyers who negotiate hard. A bargain on the price does not produce a proportionate saving on the tax.
Common questions
- Is ITP the same everywhere in Spain?
- No. It is set by each autonomous community, and the spread across the country is several percentage points on the same purchase price.
- Do I pay ITP on a new-build?
- No. A first transfer from the developer carries IVA plus AJD instead. Canarias uses IGIC in place of IVA.
- When is it due?
- Within 30 business days of the deed, self-assessed to the community where the property is. Late payment carries a surcharge.
- Can I add ITP to my mortgage?
- Generally no. Lenders finance a percentage of the lower of price and valuation, and the taxes are cash you need at completion on top.
Estimate for orientation only - not tax, legal or financial advice. Figures are computed from versioned, dated reference rates and may be incomplete or out of date. Confirm with your gestor / asesor fiscal.