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Taxes when buying a home in La Rioja: ITP, IVA and AJD

Property taxation · La Rioja

Pre-owned and new-build properties are not subject to the same taxes in La Rioja

As a general rule, a pre-owned home or sada located in La Rioja is subject to ITP at 7%. For an initial transfer of a new-build home, the buyer normally pays IVA at 10% and the deed is also subject to AJD, whose general regional rate is 1%. La Rioja establishes reduced rates for certain buyers and properties.

View tax rates View calculation examples

Short answer

The tax depends first on whether the property is sada or new

The main distinction is not the buyer's nationality, but the tax nature of the transfer. A subsequent transfer or pre-owned home or sada is normally subject to Taxable Property Transfers. An initial transfer of a home made by the developer is normally subject to IVA and, if executed in a public deed under the legally stipulated conditions, to Actos Jurídicos Documentados.

Jurisdiction La Rioja · España
Last reviewed 9 August 2026
Regional regulations Consolidated Law 10/2017
Status Verified · current
Important for foreign and non-resident buyers Foreign or non-resident status does not override the regional rules applicable to the property. Benefits linked to a primary residence, large families, disability or other circumstances require that their specific requirements be met. If the property will be a second home or an investment, a reduced rate should not be assumed to apply.

Main rates

ITP, IVA and AJD when buying a home in La Rioja

This table summarises the most relevant residential scenarios. Reduced rates are not applied automatically: all personal, financial, territorial and property-use requirements must be verified.

Transaction Tax Type Main condition
Pre-owned sada / second-hand home ITP · Transfer Tax for Consideration 7% Standard rate for transfers of real estate in La Rioja.
Primary residence for young buyers ITP 4% Buyer under 40 years of age on the acquisition date and purchasing their first primary residence.
Primary residence for young buyers in an Annex I municipality ITP 3% Under 40 years of age and purchasing a property located in one of the municipalities included in Annex I of Law 10/2017.
Primary residence for a large family ITP 5% General reduced rate for families legally recognised as large families.
Large family with additional requirements ITP 3% Requires meeting the applicable time limits, sale of the previous home where applicable, floor-area and income requirements established by law.
Primary residence for a person with a disability ITP 5% A disability rating equal to or higher than 33%, in addition to use as a primary residence.
Certain VPO homes as a first primary residence ITP 5% Subject to the financial requirements and limits established by regional regulations.
First transfer of a new home IVA 10% Standard national rate applicable to the delivery of homes by the developer.
Special-regime VPO or public housing development IVA 4% Where the conditions set out in national IVA legislation are met.
Deed subject to AJD AJD · Notarial documents 1% Standard regional rate for the variable charge on notarial documents.
Primary residence for a large family or person with a disability AJD 0,1% Reduced rate where the requirements established in Article 49 of Law 10/2017 are met.

Resale property

Standard ITP of 7% in La Rioja

Law 10/2017 of La Rioja establishes a standard rate of 7% for transfers of real property. In a second-hand residential property purchase, this is the starting point unless a reduced rate applies.

  • In a property purchase, the person liable for payment is normally the buyer.
  • The property's location determines the competent regional authority.
  • The tax due is calculated by applying the relevant rate to the taxable base.
  • Tax benefits must be supported by documentation.

To understand the national rule before looking at regional specificities, also consult the guide on ITP when buying a second-hand property in España .

7%

Standard ITP rate

Generally applicable to transfers for consideration of properties located in La Rioja when the transaction is subject to the Property Transfer Tax modality.

Do not calculate the tax solely on the purchase price without checking the taxable base. Since the introduction of the Catastro reference value, there may be a taxable base higher than the agreed price. This check must be carried out before estimating the final purchase cost.

Reduced ITP rates

Who can pay less than 7%

The existence of a reduced rate does not mean that any buyer can choose it. The regulations link each benefit to specific circumstances that must be met on the tax accrual date and, where applicable, maintained or evidenced subsequently.

4%

Young people under 40 years of age

For the purchase of a home that will constituir the main habitual residence circumstances.

3%

Young buyer + small municipality

The rate is reduced to 3% when the first main residence of a buyer under 40 years of age is located in one of the municipalities listed in Annex I of Law 10/2017.

5%

People with disabilities

Main residence acquired by a person with a degree of disability legally recognised as equal to or greater than 33%.

5% / 3%

Large families

There is a general rate of 5% and a rate of 3% when the additional requirements set out by law are met jointly.

Important update for young buyers. Since 3 March 2025, the current regulations establish a rate of 4% for the first main residence of buyers under 40 years of age, and 3% when the property is also located in a municipality included in Annex I. It is advisable to use the current consolidated version of Law 10/2017 and the updated regional tax information when checking this benefit.

Large families

The 3% ITP rate requires more conditions than the general reduced rate

Large families may generally access the 5% rate when purchasing their main residence. The reduction to 3% is subject to additional requirements expressly provided for under the legislation of La Rioja.

5%

General reduced rate

For purchases of a main residence by families that are legally considered large families under the applicable regulations.

3%

Enhanced reduced rate

  • The purchase must be made within the period established by law after obtaining large-family status or following certain births or adoptions.
  • The previous main residence must be sold within the applicable time limit, if there is one.
  • The new home must exceed the usable floor area of the previous one by more than 10%, where a previous home exists.
  • The legally established combined income limit must be met.
Joint purchase. In certain cases where only one of the purchasers meets the requirements, the regulations limit the application of the benefit to the corresponding proportional share. It is therefore advisable to check ownership arrangements and purchase percentages before calculating the tax due.

New build

VAT of 10% plus AJD on the first supply of a home

Where this is the first supply of a new home by the developer, the transaction is normally subject to VAT rather than ITP. The national rate for residential property is 10%.

In addition, the public deed of sale may be subject to the Stamp Duty (AJD) category. In La Rioja, the general rate applicable to notarial documents subject to the variable rate is 1%.

  • Standard VAT on residential property: 10%.
  • Certain special-regime or publicly promoted VPO homes: VAT of 4%.
  • Standard AJD in La Rioja: 1%.
  • Reduced AJD rate of 0,1% in certain main residence cases.

See the national details in the guide on IVA and AJD when buying a newly built home in España .

10%

Standard VAT

National rate generally applicable to first sales of residential properties made by the developer.

1%

Standard AJD in La Rioja

General regional rate for first copies of notarial deeds and records subject to the variable rate for notarial documents.

Reduced AJD

La Rioja provides for a 0,1% for certain main residence buyers

Article 49 of Law 10/2017 currently establishes a reduced rate of 0,1% for certain notarial documents relating to the acquisition of a property intended as a main residence.

0,1%

Large family

It may apply where the taxpayer is legally considered a member of a large family and the property is intended as their main residence.

0,1%

Disability ≥ 33%

It may apply to a buyer with a legally recognised disability rating equal to or greater than 33%, subject to the proportionality rules applicable to joint acquisitions.

Do not confuse ITP reductions with AJD reductions. The fact that a buyer meets the requirements for a reduced ITP rate does not automatically mean that an equivalent AJD percentage applies. Each category has its own rules.

Taxable amount

Check the reference value before calculating ITP or AJD

In property transactions subject to ITP and AJD, the Catastro reference value may determine the tax base. If the declared value, price or consideration applicable is higher under the terms provided by law, the higher amount may prevail.

The reference value is not the same as the cadastral value used for other taxes such as IBI. Before signing, it is advisable to obtain the reference value applicable to the property and the tax accrual date.

The Directorate-General for the Cadastre officially explains the tax uses of the reference value .

01

Check the reference value

The value in force for the property on the acquisition date must be checked.

02

Compare it with the price and declared value

Do not assume that a lower purchase price automatically allows you to calculate the tax based on that amount.

03

Review unusual circumstances

If circumstances exist that may affect the valuation, the appropriate means of substantiation, correction or appeal must be considered in the specific case.

Illustrative examples

What the main taxes would amount to for a property worth 250.000 €

The following examples use a taxable base of 250.000 € solely to explain how it works. In an actual transaction, the taxable base must be checked, along with the reference value and all requirements for the applicable rate.

Example 1 · Resale property Standard ITP of 7%

250.000 € × 7% = 17.500 €

Indicative ITP: 17.500 €
Example 2 · First primary residence Buyer under 40 years old · 4%

250.000 € × 4% = 10.000 €

Indicative ITP: 10.000 €
Example 3 · Young buyer + municipality listed in Annex I Rate of 3%

250.000 € × 3% = 7.500 €

Indicative ITP: 7.500 €
Example 4 · New build IVA 10% + standard AJD 1%

IVA: 250.000 € × 10% = 25.000 €
AJD: 250.000 € × 1% = 2.500 €

Indicative IVA + AJD: 27.500 €
The examples do not include all acquisition costs. Notary fees, Land Registry fees, legal advice, financing, valuation or other costs may apply in addition to taxes. For that part, see the guide to costs of buying a home in España .

Tax filing

Form 600 and general deadline of 30 business days

For transactions that must be self-assessed for ITP or AJD before the Autonomous Community of La Rioja, the following is generally used for these property purchases, the Form 600.

The Government of La Rioja generally sets a deadline of 30 business days from the formalisation of the taxable act or contract. The regional administration allows certain procedures to be completed online through its tax platform.

You can consult the tax models and forms of the Government of La Rioja directly .

600

Before filing

  • Correctly identify the applicable tax category.
  • Check the taxable base and the reference value.
  • Check whether a reduced rate applies.
  • Gather the supporting documents required for any tax relief.
  • Monitor the deadline from the relevant date of the transaction.
  • Keep proof of filing and payment.

Common mistakes

Five checks before estimating taxes

01

Use 7% for all purchases

7% is the standard ITP rate, but reduced rates are available for certain primary residences and personal circumstances.

02

Applying ITP to a new-build property

A first transfer by the developer is generally subject to IVA and AJD, rather than the ITP normally payable on a resale.

03

Confusing age with an automatic entitlement

Being under 40 years of age is not sufficient on its own: the La Rioja tax benefit requires that the purchase be of a first primary residence.

04

Ignoring the reference value

An estimate calculated solely on the purchase price may be incorrect if the applicable tax base is higher.

05

Failing to document the tax benefit

Reduced rates require proof of the circumstances that allow them to be applied. Documentation must be prepared before filing the self-assessment return.

06

Copying rates from another autonomous community

ITP and AJD are regulated at autonomous-community level. A rate applicable in Madrid, Andalucía or Cataluña should not be applied to a property located in La Rioja.

International purchase

What a foreign or non-resident buyer should check

A foreign buyer must distinguish between the general requirements for purchasing in España and the specific tax rules of La Rioja. The location of the property determines the autonomous-community regulations on ITP and AJD, while IVA falls within the national framework.

Type of property

Confirm whether, for tax purposes, it is a first transfer, a resale, VPO or another special case.

Intended use

A second home or investment property should not automatically be treated as a main residence for tax benefit purposes.

Taxable amount

Check the price, declared value and reference value before reserving funds for the tax settlement.

For documentation, NIE and international buyer considerations, see how to buy a home in España as a foreigner or non-resident .

Related guides

Explore each part of the calculation in more detail without duplicating this regional guide

This page specifically addresses the applicable acquisition taxes for a property located in La Rioja. The following guides cover the rules at national level and other parts of the process.

Taxes when buying a home in España Overview of ITP, IVA, AJD and the allocation of tax powers. ITP on resale properties Understand when Transfer Tax applies. IVA and AJD on new-build homes National IVA framework and its relationship with regional AJD taxation. Buying a new-build property in España Purchase process, developer, documentation and new-build considerations. New build or resale property Compare the taxation, process and features of both types of purchase. Costs of buying a home Include notary, Land Registry, professional advice, financing and other costs in your budget.

Official sources

Regulations and authorities used to verify this guide

The tax rates and requirements on this page are based primarily on consolidated legislation and sources from the relevant authorities.

BOE · Law 10/2017 of La Rioja Consolidated text of the regional regulations on own and transferred taxes, including ITP and AJD. Government of La Rioja · Transfer Tax Current rates, taxpayer and regional tax benefits. Government of La Rioja · Documented Legal Acts General, reduced and increased rates applicable to notarial documents. Tax Agency · IVA or ITP when buying a home Difference between new and usada homes, and national IVA rates applicable to housing. Directorate-General for the Cadastre · Reference value Use of the reference value to determine tax bases for ITP and AJD. Government of La Rioja · Form 600 Official forms for self-assessment of ITP and AJD.
Source verification note. Some older explanatory pages from the La Rioja authorities may still retain previous references to the age or percentage applicable to young buyers. For this guide, the current consolidated version has been used as the legal reference of Law 10/2017 and the updated regional tax rates page.

Professional assistance

Check the tax treatment before signing or transferring funds

Where tax benefits, multiple buyers, VPO housing, a transaction involving a company, questions about the reference value, or an international purchase structure are involved, it is advisable to obtain advice tailored to the specific transaction.

Frequently asked questions

Taxes when buying a home in La Rioja

The general rate of Transfer Tax for real estate in La Rioja is 7%. Reduced rates may apply where the property and the buyer meet the requirements established by regional legislation.

On the first sale of a home by the developer, IVA normally applies, with the general rate for homes being 10%, and the deed may also be subject to AJD. The general AJD rate in La Rioja is 1%.

Yes, where the purchase is to constituir their first main residence. The current rate is 4%. If the property is also located in one of the municipalities included in Annex I of Law 10/2017, the rate may be 3%.

The purchase of a main residence by a large family may be taxed at 5%. A rate of 3% applies when the specific requirements are also met relating, among other aspects, to the time of purchase, previous home, floor area and income provided for in Law 10/2017.

For acquisitions intended to constituite a person's habitual residence with a disability rating equal to or greater than 33%, the La Rioja regulations establish a reduced ITP rate of 5%. In certain notarial documents relating to the purchase of a main residence, a reduced AJD rate of 0,1% also applies.

Not necessarily. For properties, the Catastro reference value may determine the taxable base. If there is another higher figure that deba prevail under the regulations, the tax should not simply be calculated on a lower price without first checking the applicable tax base.

Form 600 is generally used for these self-assessments. The Government of La Rioja provides both information about the form and options for online processing through its tax platform.

In general, the deadline established by the tax authority of La Rioja is 30 business days from the formalisation of the taxable act or contract subject to tax. The specific calculation of the deadline should be checked for each transaction.

The basic taxation of the purchase depends mainly on the transaction, the type of property and its location. A property usada located in La Rioja is subject to the ITP rules of La Rioja, whereas a first transfer may be subject to IVA and AJD. Benefits linked to a main residence require meeting their specific conditions and should not be applied automatically based on nationality or residence.

Notice: This guide is for informational and educational purposes only and does not replace personalised tax, legal, notarial or financial advice. Taxation may vary depending on the nature of the transaction, property characteristics, personal circumstances of the buyer, ownership arrangements, reference value and regulations in force on the tax accrual date. Before filing a self-assessment tax return, the specific case should be checked against official sources or with a qualified professional.

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