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Taxes when buying a home in Comunidad Valenciana: ITP, IVA and AJD

Comunitat Valenciana · ITP · IVA · AJD

Second-hand and new-build properties are taxed differently in Comunidad Valenciana

For a standard purchase of a home or sada, ITP normally applies. For the first transfer of a new-build home, IVA normally applies and, when the deed meets the legal requirements, AJD. The Generalitat Valenciana sets its own ITP and AJD rates, including several reduced rates linked to primary residences.

View current rates View examples
Jurisdiction: Comunitat Valenciana New general rates: 01/06/2026 Reviewed: 09/08/2026

Short answer

What taxes are payable when buying a home in Comunidad Valenciana?

Second-hand properties usually mean ITP. A new-build property on first transfer usually means IVA plus AJD.

From 1 June 2026, the general Valencian ITP rate for properties is 9%, rising to 11% when the value of the transferred property exceeds one million euros. The current residual general AJD rate is 1,4%. Lower rates apply in certain primary residence cases.

Valencian taxation cannot be reduced to a single figure: the use of the property, age, value, public protection status, disability and family circumstances can change the rate. Each benefit requires its conditions to be checked precisely before it is included in an estimate.

Main rates

ITP, IVA and AJD in Comunidad Valenciana at a glance

The following table summarises the most relevant residential scenarios. Special rates should never be applied without checking all requirements.

Transaction Tax Type Main condition
Home or sada · general regime ITP / TPO 9% General property acquisition rate from 1 June 2026.
Property valued above 1.000.000 € ITP / TPO 11% Rate applicable where the value of the transferred property exceeds one million euros.
First main residence · under 35 · value >180.000 € ITP / TPO 8% Under 35 years of age and meeting the legally established income threshold.
First main residence · under 35 · value ≤180.000 € ITP / TPO 6% Under 35 years of age, first main residence and meeting the income threshold.
Certain groups · value >180.000 € ITP / TPO 4% Including certain families, people with disabilities, special VPO housing and victims of gender-based violence.
Certain groups · value ≤180.000 € ITP / TPO 3% The same protected categories, subject to the specific requirements of each category.
New-build residential property · first transfer IVA 10% Standard national rate for the delivery of a dwelling.
Special VPO / public housing development meeting the requirements IVA 4% Reduced national rate for cases provided for by law.
Document subject to AJD · standard AJD 1,4% Residual Valencian rate from 1 June 2026.
Deed documenting the purchase of a main residence AJD 0,1% Where the deed is effectively subject to the graduated AJD charge.
Not all rates in this table can be combined. It must first be determined whether the transfer is subject to ITP or IVA, then verify which regional rate applies and whether the buyer can demonstrate eligibility for any tax benefit.

Resale property

Standard ITP of 9% from June 2026

Law 13/1997 currently establishes a rate of 9% for the acquisition of real estate in the Comunitat Valenciana, unless one of the special rates set out in the following sections applies.

  • It is the starting point for a standard usada dwelling.
  • It also applies to certain rights in rem over real estate.
  • The reform applies to taxable events accruing from 1 June 2026.
  • Previous rules may apply before that date.
How ITP works in España
Property valued above 1 million

Purchase for 1.200.000 €

Illustrative base 1.200.000 €
ITP 11% 132.000 €
Illustrative ITP 132.000 €

Higher-value properties

Above 1.000.000 €, the general rate increases to 11%

The law provides that when the value of the transferred property exceeds one million euros, the applicable rate is 11%.

The threshold should not be confused with a marginal tiered scale. The legal wording establishes an applicable rate of 11% when the value exceeds one million euros.

First main residence

Under 35 years of age: 6% or 8% depending on the value of the home

The Valencian Community establishes specific rates for young people under 35 years of age purchasing their first primary residence, but it also requires that the income limits provided for by law are met.

6%

Value up to 180.000 €

It may apply to the share acquired by the young buyer where the property is to constituite their first primary residence, the buyer is under 35 years of age and the income limits are met.

8%

Value above 180.000 €

The same category of buyer may be subject to 8% when the value of the first primary residence exceeds 180.000 €, while the other requirements laid down by the law remain in place.

The income limit matters. For this benefit, the combined general and savings taxable base may not currently exceed 30.000 € for individual taxation or 47.000 € for joint taxation.

Rates of 3% and 4%

Certain primary residences may be taxed at 3% or 4%

For several protected cases, the law distinguishes between properties whose value does not exceed 180.000 € and those that exceed that amount.

FAM

Large or single-parent family

You may qualify for the special rates for a primary residence when the family conditions and income thresholds established by law are met.

DIS

Disability

Includes certain cases of disability of 65% or more and permanent intellectual or mental disability of 33% or more.

VIO

Victims of gender-based violence

A primary residence purchased by women who can prove this status may qualify for the special scheme, also subject to the statutory financial limit.

VPO

Special-regime VPO

Certain specially regulated protected housing properties that constitute or will constituir the first primary residence may apply these rates.

Property value Applicable rate in these cases Before applying it
Up to and including 180.000 € 3% Confirm personal category, primary residence status, documentation and financial requirements where applicable.
Above 180.000 € 4% Confirm that the specific case is covered by article 13 and meets all its conditions.
The 3% and 4% rates are not a general reduction for every primary residence. The buyer's personal or legal circumstances must fit exactly within one of the cases established by law.

Subsidised housing

General-regime VPO: 6% or 8% when it constitutes the first primary residence

6%

Up to 180.000 €

The acquisition of a general-regime official protected housing property whose value does not exceed 180.000 € may apply 6% when it constitutes or will constituir the first primary residence.

8%

More than 180.000 €

When the value exceeds 180.000 €, the same housing category may be subject to 8%, while retaining the first primary residence requirement.

Taxable amount

ITP should not be calculated automatically based solely on the purchase price

For properties, the Catastro reference value must be checked. Where it exists and applies, it is an essential reference for determining the ITP taxable base.

01

Price

It is the amount agreed between buyer and seller, but it is not always the only figure relevant for tax purposes.

02

Reference value

It should be checked for the date of transfer when the property has one assigned.

03

Higher value

If the price, consideration or declared value is higher than the reference value, the taxable base may be the highest of those figures.

Reference value guide

New build

A first sale of a residential property normally carries IVA at 10%

VAT is a state tax. When the property is a home and the transaction qualifies as a first supply subject to IVA, the standard residential rate is currently 10%.

  • Standard residential property: IVA at 10%.
  • Certain special-regime or publicly promoted VPO homes: VAT of 4%.
  • Up to two parking spaces and annexes transferred together may follow the residential regime where the state conditions are met.
  • The regional AJD applicable to the deed must then be analysed.
VAT and AJD on new-build properties

Documented Legal Acts

Valencian AJD: 0,1% for the purchase of a main residence and 1,4% general rate

The rate depends on the documented transaction. For the purchase of a new home, it is particularly important to determine whether the deed documents an acquisition that will qualify as a main residence.

Scenario AJD Comment
Purchase of a main residence 0,1% First copies of public deeds documenting purchases of a main residence, where the transaction is subject to the graduated charge.
Other general cases 1,4% Current residual general rate for taxable events from 1 June 2026.
Transfer with waiver of IVA exemption 2% Specific rate for certain business real-estate transactions.
The 0,1% does not mean that every home purchase is subject to AJD. An ordinary resale subject to TPO does not become a VAT + AJD transaction simply because the property will be used as a main residence. First, it must be determined which tax legally applies to the transfer.

Examples

Simplified purchase examples in Comunidad Valenciana

It is assumed that the stated price matches the correct taxable base and that all requirements for the stated rate are met.

Resale · standard

Purchase for 250.000 €

Basis 250.000 €
ITP 9% 22.500 €
Illustrative ITP 22.500 €
Under 35 · first main residence

Purchase for 170.000 €

Basis 170.000 €
ITP 6% 10.200 €
Illustrative ITP 10.200 €
Under 35 · first main residence

Purchase for 250.000 €

Basis 250.000 €
ITP 8% 20.000 €
Illustrative ITP 20.000 €
Protected case · ≤180.000 €

Purchase for 170.000 €

Basis 170.000 €
ITP 3% 5.100 €
Illustrative ITP 5.100 €
New build · not a primary residence

Purchase for 250.000 €

IVA 10% 25.000 €
Standard AJD 1,4% 3.500 €
Illustrative total tax 28.500 €
New build · primary residence

Purchase for 250.000 €

IVA 10% 25.000 €
AJD 0,1% 250 €
Illustrative total tax 25.250 €
Illustrative examples. The reference value, annexes, parking spaces, percentage acquired, protected status, main-residence status and personal circumstances may affect the actual outcome.

Foreign buyers

Being foreign or non-resident does not in itself create a different ITP rate

Nationality does not replace the tax analysis of the transaction. A foreign buyer must distinguish whether they are purchasing a resale, a first transfer, a future main residence, a second home or an investment property.

01

Second residence

A benefit reserved for a main residence should not be assumed if the property will actually be a holiday home or second residence.

02

Investment

A purchase for rental or investment should normally be calculated using the rate applicable to that transaction, not personal benefits.

03

Permanent relocation

Where the property will genuinely become the main residence, certain Valencian rates may be relevant if all requirements are met.

Buying a property as a foreigner

Self-assessment

Form 600 and a one-month deadline

The Valencian Tax Agency uses Form 600 for self-assessments relating to ITP and AJD. The general deadline for these transactions is one month from the date the act or contract arises or is formalised, depending on the circumstances.

  • Form 600.
  • Current general deadline: one month.
  • The ATV provides property-specific processing and guidance.
  • Tax benefits must be properly documented.
  • If a benefit is subsequently lost, an additional self-assessment with interest may be required.
Do not leave verification of the reduced rate until after signing. Some benefits require the purchase to be completed in a public deed or formalised in that manner within the tax filing deadline itself.

Common mistakes

What not to assume when calculating property taxes in Valencia, Alicante or Castellón

01

Continuing to use the general 10%

For taxable events from 1 June 2026, the general property rate changed to 9%.

02

Ignoring the one-million-euro threshold

Where the property value exceeds €1.000.000, the law sets a rate of 11%.

03

Assuming that being under 35 is enough

The benefit requires a first main residence and, in addition, specific income limits.

04

Applying 3% to any main residence

3% is reserved for specific categories and for properties that do not exceed the statutory value limit.

05

Forgetting the reference value

The negotiated price alone may not be the basis on which ITP is assessed.

06

Using the standard AJD rate for a primary residence

When the deed documents the acquisition of a primary residence subject to AJD, a specific rate of 0,1% applies.

Official sources

Regulations and authorities consulted

Sources reviesadawed on 9 August 2026. Regional rules should be checked again before an actual transaction, especially rates, thresholds and tax reliefs.

BOE · consolidated legislation Law 13/1997 of the Generalitat Valenciana Consolidated text regulating the regional ITP and AJD rates and their main reduced-rate scenarios. BOE · tax reform Law 5/2025, of 30 May Introduces, effective from 1 June 2026, the standard ITP rate of 9%, 11% for properties over one million and the standard AJD rate of 1,4%. Valencian Tax Agency ITP and AJD Official regional portal for tarifas, forms, procedures and tax administration. Valencian Tax Agency Purchasing a property Practical information on Form 600, documentation and filing deadline. Tax Agency · VAT VAT or ITP when buying a home National source for distinguishing between new-build homes and usada and residential VAT rates. Directorate-General for the Cadastre Reference value Official explanation of its use as the tax base for ITP/AJD and its relationship to the price and declared value.

Related guides

Continue from Valencian tax matters to the full process

Taxes when buying a property in España National framework and differences between autonomous communities. ITP on resale properties Taxable event, buyer, tax base and reference value. VAT and AJD on new-build properties How the first residential transfer in España works. Catastro reference value Why the purchase price alone does not always determine the tax base. Costs of buying a home Includes taxation, notary fees, Land Registry, financing and advice. New build or resale property Compare taxation, risks, contracts and the purchase process.

Practical application

First identify the type of property and its intended use

In the Valencian Community, the difference between a primary residence, second home, new build, resale or a documented personal circumstance can substantially change the tax burden.

Frequently asked questions

Taxes when buying a home in Comunidad Valenciana

For taxable events accruing from 1 June 2026, the standard rate for acquiring real estate is 9%, unless a special rate applies.

When the value of the transferred property exceeds €1.000.000, Article 13 of Law 13/1997 currently establishes a rate of 11%, unless another specific regime applies.

Yes, for certain first primary residence purchases. The rate is 6% when the value does not exceed 180.000 € and 8% when it exceeds that amount, provided the buyer is under 35 years of age and meets the income limits and other requirements.

The 3% applies to certain protected cases where the property's value does not exceed 180.000 €, including certain purchases of special VPO housing, large families or single-parent households, certain buyers with disabilities and women who are victims of gender-based violence, provided that the specific conditions for each case are met.

The first sale of a home is normally subject to 10% VAT. Certain special-regime officially protected homes or public housing developments may be taxed at 4%.

The current residual general rate is 1,4%. The first copies of public deeds documenting purchases of a primary residence are taxed at 0,1% when the requirements for the graduated AJD charge are met.

Not as a general rule on the same transaction. A usada property is usually subject to TPO/ITP, whereas a first sale subject to VAT follows the IVA regime. may also be subject to AJD.

Not necessarily. For properties, the reference value from the Catastro must be checked and the legal rules for determining the taxable base must be applied.

The Valencian Tax Agency uses Form 600 for ITP and AJD. The current general deadline is one month from the date the relevant act or contract arises or is formalised.

Foreign nationality alone does not establish a general rate higher for ITP, VAT or AJD. The nature of the transaction, the use of the property and the buyer's circumstances must be assessed to determine the applicable tax regime.

Notice: This guide is for informational purposes and summarises the main verified rules. for buying a home in the Comunitat Valenciana as of 9 August 2026. It does not constitute personalised tax, legal, financial or notarial advice. The actual tax payable may vary depending on the nature of the transfer, the tax due date, reference value, price, housing protection status, first-home status, main residence status, age, income, disability, family situation, percentage acquired and other circumstances. Before signing or filing a self-assessment tax return, check the current official regulations and seek professional advice where appropriate.

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