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ITP when buying a second-hand property in España

Taxation of usada property

When buying a second-hand property, knowing that ITP exists is only the first step

The purchase of a usada property normally falls under the category of Taxable Property Transfers (TPO) under ITP. But there is no single rate valid across all of España: the property's location, regional regulations, the taxable base and any eligibility requirements for tax relief must be determined before calculating the tax due.

How it is calculated Understanding the reference value
España → territorial jurisdiction Last reviewed: 8 August 2026 Verified official sources

Short answer

What is ITP when buying a second-hand property?

It is the indirect tax normally borne by the buyer when acquiring a usada property in a transfer subject to Taxable Property Transfers.

The national framework is regulated by the consolidated text of the Tax on Property Transfers and Documented Legal Acts. However, tax rates and certain tax benefits and administrative aspects may depend on the autonomous community or the competent territorial regime.

There is no “España ITP” that can accurately be expressed as a single percentage. Before calculating the tax due, the property's location and taxable base must be determined as well as the applicable regional or provincial regulations.

ITP vs. IVA

The first question is whether the transaction is actually a transfer subject to TPO

The AEAT distinguishes between first deliveries of properties, normally subject to IVA, and usada properties or second and subsequent deliveries, which are normally subject to Taxable Property Transfers.

USED

Resale property

The standard purchase of a resale property by a private individual normally falls under TPO.

NEW

First delivery

The first transfer of a property by the developer is normally subject to VAT and must be analysed separately from this guide.

EXC

Business exceptions

Certain transfers of used properties between businesses may be subject to VAT instead of ITP where the legal conditions for waiving the exemption are met.

See VAT and AJD on new-build properties

Who pays

In a standard property sale, the taxpayer is the purchaser

The consolidated national legislation establishes that, in transfers of assets and rights, the person who acquires them is liable for payment of the tax as the taxpayer.

  • The buyer should include the tax in their acquisition budget.
  • A private agreement attempting to allocate the cost economically to another party does not, by itself, change who is the taxpayer before the Administration.
  • The buyer's nationality does not, by itself, determine an ITP rate.
  • Whether the buyer is resident or non-resident does not replace the territorial analysis of the acquisition.

Which authority should you check?

For a property located in España, start with the property's physical location.

  1. Identify the autonomous community or tax territory where the property is located.
  2. Confirm that the transaction is subject to TPO and not another regime.
  3. Check the rate and any available reliefs in that jurisdiction.
  4. Check the current procedure, form, deadline and submission channel.
  5. Calculate the tax due using the correct taxable base.
Navarre and the chartered territories of País Vasco require separate analysis. The rules of the common regime should not be automatically applied to chartered jurisdictions. Ceuta and Melilla also require checking their specific territorial treatment where applicable.

Tax rate

How much is the ITP on a resale property?

There is no single national answer. Under the common regime, the autonomous communities may set tax rates for transfers of real property and also certain deductions or tax relief within the legal framework.

01

Location

The starting point is the autonomous community where the property is physically located.

02

Applicable rate

It must be obtained from the current regulations and tax authority in that jurisdiction, not from a generic national table.

03

Tax benefits

Some jurisdictions may provide for reduced rates, deductions or tax relief subject to specific requirements that must be verified individually.

A figure that is correct for one autonomous community may be incorrect for a property located across a regional border. Never automatically apply a rate from Andalucía, Madrid, Cataluña, Valencia or another jurisdiction to a different transaction.

Taxable amount

The purchase price is not always the figure on which the tax is calculated

For real estate, the legal text uses the prescribed reference value under Catastro regulations as a central element of the tax base.

  • Check whether the property has a reference value that can be certified on the tax accrual date.
  • Compare that value with the declared value and the agreed price or consideration.
  • If the price, consideration or declared value is higher than the reference value, the tax base may be increased to the highest of those amounts.
  • If there is no reference value or it cannot be certified, the alternative legal rules for determining the tax base apply.
Reference value guide
Simplified example

Purchase for deba below the reference value

Agreed price:

250.000 €

Reference value:

280.000 €

In this example, it would not be correct to automatically calculate the tax using only the 250.000 € paid for the property. It is necessary to apply the legal rule for determining the tax base and then the applicable regional rate.

Second example

Price higher than the reference value

Agreed price:

320.000 €

Reference value:

280.000 €

If the agreed price or consideration is higher than the reference value, national regulations provide that the tax base should use the highest applicable amount.

Why it matters

An attractive offer does not necessarily reduce the tax by the same proportion

Negotiating a lower price may reduce the amount paid to the seller, but the tax calculation must be assessed independently. The existence of a higher reference value may prevent the negotiated price alone from being used as the basis.

Price, mortgage valuation, cadastral value and reference value are not equivalent concepts. Each serves a different purpose and should not be used interchangeably in a tax calculation.

Calculation

How to approach the ITP calculation correctly

A reliable calculation requires determining the tax base first and then the regional treatment. The following formula serves as a conceptual guide, not as a substitute for the official self-assessment.

Simplified framework Correct tax base × applicable regional rate → tax due before any applicable reliefs

Reductions, deductions, rebates, requirements, formalities and procedures in the competent jurisdiction must then be verified.

1

Classify the purchase

Confirm that this is a transfer of a property orsada subject to TPO.

2

Determine the tax base

Review the price, declared value, reference value and alternative rules where applicable.

3

Determine the region

Check the applicable tax regulations where the property is located.

4

Review reliefs

Check whether any specific treatment applies and whether all its requirements are met.

Reference value and discrepancies

What happens if you consider the reference value to be incorrect?

The consolidated text of the tax provides that the reference value may be challenged through the established tax procedures, rather than simply being ignored in the calculation.

RECT

Self-assessment correction

Where the taxpayer considers that the reference value harms their legitimate interests, the regulations provide for it to be challenged in connection with a request for correction of the self-assessment under the legally established terms.

REC

Appeal against an assessment

A challenge may also be brought when appealing the assessment that, where applicable, is issued by the tax authority.

Do not unilaterally reduce the tax base simply because you disagree with the value. The appropriate route depends on the tax procedure and the evidence available. In a real transaction, it may be advisable to obtain individual tax advice.

Tax accrual and filing

The tax arises upon completion of the transaction, but the filing procedure must be determined territorially

The national framework establishes that, for property transfers, the tax becomes due on the date the taxable act or contract is executed. However, administration and assessment are determined territorially and must be checked with the competent authority.

Issue General rule What you should verify
Tax due date It is linked to the date on which the taxable act or contract is executed. The effective legal date of the transaction and any special circumstances.
Taxpayer In a transfer, the acquirer is the taxpayer liable for payment. Who is named as the buyer and the actual structure of the acquisition.
Authority For properties under the common regime, the property's location determines the territorial connecting factor. The competent autonomous community and, where applicable, the regional or special regime.
Form It forms part of the tax self-assessment or declaration procedure. The current form, instructions and filing channel of the competent authority.
Timeframe It should not be copied from another jurisdiction without verification. The current deadline published by the competent tax authority.
This guide does not publish a universal deadline or a universal regional form. Both are operational details that may change and must be checked with the relevant tax authority before filing the self-assessment.

Common mistakes

Seven ways to miscalculate ITP before even filing the tax return

01

Using a national rate

There is no single regional rate that applies to all Spanish homes.

02

Copying another autonomous community

A rate or relief from another region may not apply to your property at all.

03

Calculating based on the price alone

The reference value may change the tax base used for the tax.

04

Confusing values

Cadastral value, reference value, price and mortgage valuation are different concepts.

05

Assuming a reduced rate

A tax relief should only be factored in once all its requirements have been verified.

06

Assuming a resale can never be subject to VAT

There are exceptional business transactions in which a usada transfer may be subject to VAT.

07

Ignoring the procedure

The correct rate and tax base are not enough if the form, deadline or filing are incorrect.

Verified official sources

Where the national rules in this guide come from

These sources were revisadas on 8 August 2026. To determine the exact rate, reductions, reliefs and procedure for a specific purchase the source from the relevant autonomous community, foral territory or competent jurisdiction must be added.

BOE · primary source Royal Legislative Decree 1/1993 National ITP/AJD framework: taxable event, taxpayer, tax base, reference value, tax due date and other general rules. BOE · regulations Royal Decree 828/1995 Implementing Regulations for the Property Transfer Tax and Documented Legal Acts. BOE · territorial jurisdiction Law 22/2009 Transfer of ITP/AJD, connecting factors and the regulatory powers of the autonomous communities under the ordinary regime regarding rates and certain reliefs. Tax Agency VAT or ITP when buying a property? Official guide to distinguishing the treatment of new-build and usada properties. Directorate-General for the Cadastre Tax uses of the reference value Official explanation of how the reference value relates to the taxable base for ITP/AJD and ISD. Directorate-General for the Cadastre Frequently asked questions about the reference value Official information on determining, checking, certifying and the effects of the reference value.

Related guides

Continue from ITP to the rest of your home-buying budget

This page specifically addresses ITP on usada property. The following articles cover different questions and avoid duplicating the same search intent.

Taxes when buying a home in España Compare the tax framework for resale properties, new builds and different jurisdictions. Catastro reference value Understand how it may affect the taxable base for certain property taxes. IVA and AJD when buying a new-build property Check the tax treatment when the acquisition is not an ordinary resale. Costs of buying a property in España Includes taxes, notary fees, land registry fees, advice, financing and other costs.

Applying it to a real purchase

First identify the property's location, then find the right professional

A useful tax estimate requires knowing where the property is located, how the transfer is structured and which regional regulations are in force. RealtorList allows you to find professionals by location, language, service and speciality.

Frequently asked questions

ITP when buying a usada property in España

In an ordinary purchase of a usada property, the buyer is generally taxed under the Transfer Tax (ITP) modality for onerous property transfers. Certain business transactions may be subject to different treatment, so the true nature of the transfer must be confirmed.

The consolidated state legislation establishes that, in transfers of assets and rights, the person acquiring them is liable for payment as the taxpayer. In a standard property purchase transaction for a home, this means the buyer.

There is no single rate applicable throughout España. Under the general regime, the autonomous communities may regulate the rates applicable to property transfers, as well as certain deductions and tax reliefs. Navarre and the chartered territories of País Vasco require an analysis of their own regulations.

Not necessarily. For real estate, the regulations incorporate the reference value of the Catastro into the determination of the taxable base. If the declared value, the price or the agreed consideration are higher than the reference value, the highest of these amounts may apply under the legal rule.

Where no reference value exists or it cannot be certified by the Directorate-General of the Catastro, the regulations establish alternative taxable-base rules that must be applied without prejudice to the tax authority's powers of verification.

The regulations provide for challenging the reference value in connection with the relevant tax procedures, including the amendment of the self-assessment or an appeal against a tax assessment issued by the authorities, where applicable. The value should not simply be ignored without using the appropriate legal procedure.

Nationality alone should not be used to select a rate. First, the nature of the transfer, the location of the property, the taxable base and the conditions established by the applicable regional regulations must be determined.

The national framework determines when the transfer becomes taxable, but the practical procedure, The form, deadline and submission channel must be checked with the competent tax authority. This national guide does not transfer the procedure from one autonomous community to another.

Yes, in certain business-related cases. The AEAT explains that certain second and subsequent transfers of properties may be subject to VAT when the legal requirements to waive the exemption are met and the purchaser meets the required conditions. This is not the usual situation for an individual buying a property usada for personal use.

Notice: This guide is for informational purposes and explains the general ITP framework applicable to real-estate transfers. It does not constitute personalised tax, legal, financial or notarial advice. Rates, tax benefits, thresholds, forms, procedures and deadlines may vary depending on the autonomous community, foral territory, type of property, buyer's circumstances and transaction date. Before calculating or filing the tax, the current official regulations must be checked in the competent jurisdiction.

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