Property taxation · Andalucía
In Andalucía, the tax depends primarily on whether you are buying a resale property or a newly built home on its first sale.
A standard purchase of a resale home in sada is normally subject to Transfer Tax (TPO, commonly known as ITP). The first sale of a newly built home by the developer is normally subject to IVA and, where the requirements for the graduated notarial charge are met, AJD. Andalucía sets its own TPO and AJD rates and provides reduced rates for certain main-residence purchases.
Short answer
How much tax is payable when buying a home in Andalucía?
For a standard residential purchase, the basic rule is straightforward: resale → TPO/ITP of 7%; first sale of a new build → IVA of 10% + Andalusian AJD of 1,2% where the deed is subject to the graduated charge. However, main residence status, age, disability, large families, certain victims, and certain municipalities affected by depopulation may qualify for reduced rates. The taxable base should also be checked before applying a percentage.
| Typical situation | Tax | Current rate | Key condition |
|---|---|---|---|
| Pre-owned sada / second-hand home | TPO (ITP) | 7% standard | Transaction subject to TPO in Andalucía with no applicable reduced rate. |
| First transfer of a new home | IVA | 10% standard residential | First sale by the developer in the common IVA territory. |
| Purchase deed subject to AJD | AJD | 1,2% standard | First notarised copy with monetary value, eligible for registration and not subject to TPO/OS, under the applicable framework. |
| Main residence up to 150.000 € | TPO / AJD | 6% / 1% | It must be the buyer’s main residence, and the value limit and other requirements must be met. |
| Under 35 years of age · main residence up to 150.000 € | TPO / AJD | 3,5% / 0,3% | Age, main-residence and value requirements. |
| Disability or large family · main residence up to 250.000 € | TPO / AJD | 3,5% / 0,1% | Personal/family and main-residence requirements. |
In real-estate terminology, “ITP” is commonly used for second-hand property purchases. Technically, the sale and purchase falls under the category of Tax on Onerous Property Transfers (TPO) of the Tax on Property Transfers and Documented Legal Acts.
First, identify the transaction
Do not start with the percentage: start by determining what type of transfer you are purchasing
The AEAT distinguishes between first-time residential property transfers by developers and usadas properties. Andalucía, in turn, has regulatory powers over TPO and AJD. This is why the same property in 300.000 € may receive very different tax treatment depending on who is selling, whether it is a first or subsequent transfer, and whether the buyer meets the requirements for a regional tax benefit.
Resale property
The standard purchase of a usadas property is assessed under TPO. The general Andalusian rate is 7%, with possible reduced rates.
First delivery
The first transfer of a residential property by the developer is normally subject to IVA. For residential property, the current general rate is 10%.
Notarial document
For new-build properties, the deed may also be subject to AJD. In Andalucía, the current general rate is 1,2%, unless an applicable tax benefit applies.
Second-hand property · TPO / ITP
The general rate for properties in Andalucía is 7%
The Regional Government of Andalucía publishes a general rate of 7% for onerous property transfers of real estate accruing from 28 April 2021. In an ordinary residential purchassadae, the buyer is the taxpayer and must check whether a reduced rate applies before self-assessing the tax.
- Check that the transaction is actually subject to TPO rather than IVA.
- Check the Catastro reference value before calculating the tax due.
- Check whether the property will be your main residence and whether you qualify for a group eligible for a reduced rate.
- Do not automatically apply the percentage to the deed price if there is a higher taxable base.
- Keep the documentation supporting the tax benefit claimed.
Reduced rates · Main residence
Andalucía reduces TPO and AJD in various situations, but belonging to an eligible group alone is not enough
Reduced rates depend simultaneously on use as a main residence, the value of the property and, in certain cases, age, disability, large-family status, victim status or location in a municipality included in the annual list of municipalities affected by depopulation. If the conditions supporting the benefit are subsequently breached, an obligation to regularise may arise.
| Scenario | Value limit | TPO | AJD | Key condition |
|---|---|---|---|---|
| Main residence · general reduced rate | ≤ 150.000 € | 6% | 1% | Use as a main residence and legal requirements. |
| Buyer under 35 years of age | ≤ 150.000 € | 3,5% | 0,3% | Main residence + age requirement. |
| Disability | ≤ 250.000 € | 3,5% | 0,1% | Since 2026, the amended Law 5/2021 covers the buyer or another member of their household with a disability, subject to the legal conditions. |
| Large family | ≤ 250.000 € | 3,5% | 0,1% | The property must constituite the family's main residence. |
| Victim of domestic violence | ≤ 150.000 € | 3,5% | 0,3% | Main residence and evidence in accordance with the applicable regulations. |
| Victim of terrorism / affected person | ≤ 150.000 € | 3,5% | 0,3% | Main residence and eligibility requirements for the benefit. |
| Municipality affected by depopulation | ≤ 150.000 € | 3,5% | 0,3% | The municipality must appear on the official list in force for the relevant tax year. |
The 8/2025 Budget Act for Andalucía for 2026 amended Articles 43 and 50 of Act 5/2021 to broaden the scope: it may be relevant for the disability to apply to the purchaser or to another member of their household, provided the legal requirements are met. Some explanatory pages from the Regional Government still show an earlier, narrower wording. For an actual transaction, the legislation in force must prevail, and the applicable circumstances should be expressly documented.
New-build property · IVA + AJD
A standard first sale of a residential property combines national VAT and Andalusian AJD
The AEAT states that the first sale of a newly built home by the developer is subject to VAT, and that the current general rate for homes is 10%. Where the deed of acquisition is subject to the variable-rate AJD charge, Andalucía applies a general rate of 1,2%, unless a reduced rate or exemption applies.
10% standard residential property
It is a national tax. The buyer bears the cost and pays it to the seller/developer, who pays it to the tax authorities.
1,2% general Andalucía
This is the general regional rate for the variable charge where the deed meets the legal requirements and no applicable tax benefit exists.
Special regimes
The AEAT provides for VAT of 4% for certain special-regime or publicly promoted VPO homes; there are also AJD exemptions for certain VPO transactions. It should not be applied without verifying the specific classification.
“New build” alone is not a sufficient tax category. The AEAT defines when a first sale exists and addresses nuances where the property has been used before being sold. Verify the developer, prior use and nature of the sale before estimating VAT.
First sale by 300.000 €
Assuming a standard home, a VAT base of 300.000 €, an AJD base also of 300.000 €, the general rate and no tax benefits:
- VAT: 300.000 € × 10% = 30.000 €.
- AJD: 300.000 € × 1,2% = 3.600 €.
- Total for these two taxes: 33.600 €.
This is a simplified example. The AJD base for real estate cannot be estimated while ignoring the reference value where it is legally relevant.
Tax base · Catastro
The purchase price is not always the figure on which ITP/AJD is calculated
For real estate, the Catastro reference value may determine the taxable base for ITP/AJD. The Tax Agency of Andalucía states that if the price, consideration or declared value exceeds the reference value, the higher amount is used. If there is no reference value or it cannot be certified, the alternative legal rules must be applied.
- Check the reference value for the tax accrual date.
- Compare it with the price and declared value.
- Use the higher amount where required by the regulations.
- Do not confuse the reference value with the IBI cadastral value.
- If you disagree with the reference value, follow the applicable tax appeal procedure after it takes effect for tax purposes.
Self-assessment
In Andalucía, TPO and AJD are normally self-assessed using form 600, and the general deadline is two months
The Tax Agency of Andalucía states that form 600 is generally used for TPO and notarial AJD, and allows online filing through its Virtual Office. Law 5/2021 sets a deadline of two months from the day following the tax accrual date.
Tax due date
For TPO, this generally coincides with the date of the taxable act or contract; for AJD, with the formalisation of the taxable act.
Basis
Check the reference value, price, declared value and specific rules before filing the tax return.
Model
For property purchases, form 600 is the standard TPO/AJD self-assessment form in Andalucía.
Timeframe
Two months from the day following the tax accrual date, without replactui the exact due-date calculation with an approximation of “60 days”.
Andalucía has established its own deadline: the current official source states two months. If the final day is non-working or a special procedural circumstance applies, the applicable calculation rule must be checked.
Purchase with a mortgage
AJD on the purchase and AJD on the mortgage deed are not the same obligation
For a new-build property, AJD may apply to the acquisition deed. If there is also a mortgage loan, the mortgage-backed loan deed is a separate document. The current national ITP/AJD legislation establishes that, in mortgage loan deeds, the taxpayer is the lender.
- Do not remove AJD on the property purchase from the budget simply because there is a mortgage.
- Do not charge the buyer AJD on the mortgage deed as their own tax when the law designates the lender as the taxpayer.
- Separate purchase taxation, financing costs and other mortgage-related expenses.
Temporary exception 2026
People affected by the storms of 2026 may qualify for exceptional rates if they meet the requirements of Decree-Law 1/2026
Andalucía approved temporary tax measures for damage caused by the series of storms between 23 January and 16 February 2026. For taxable events accruing up to 31 December 2026, the Decree-Law provides, among other measures, for a 0% TPO rate and 0% AJD rate for certain cases involving the purchase of a new primary residence to replace another damaged home that cannot be repaired, subject to a value limit of 250.000 € and specific territorial, documentary and administrative requirements.
Replacement primary residence
TPO 0% and AJD 0% in the cases provided by law, with a maximum value of 250.000 € and other requirements.
Other replacement properties
TPO 3,5% for certain properties used for purposes other than as a primary residence, with a maximum value of 150.000 € and specific requirements.
AJD for other uses
AJD 0,3% for certain deeds for the acquisition of replacement properties intended for uses other than as a primary residence.
The Decree-Law requires a direct connection with the damage, location within its territorial scope, identification of the damaged property and, in several cases, municipal actions or rulings concerning structural ruin, demolition or the impossibility of repair. These exceptional rates must be verified on a case-by-case basis before signing or filing the self-assessment tax return.
Professional transactions
There is a 2% for certain professional purchases intended for resale, but the conditions changed for 2026
The current Andalusian law provides for a rate of 2% for certain acquisitions of homes by real-estate professionals intended for resale. The amendment introduced by Law 8/2025 requires, among other conditions, qualifying business activity, a declaration in a public document, and a value of the home and appurtenances not exceeding 500.000 € and resale by public deed within two years following the acquisition.
An ATRIAN FAQ still shows a historical five-year condition. The published primary legislation for 2026 establishes two years and adds/specifies other requirements. This discrepancy should be treated as a pending update to the explanatory page, not as two alternative rules. For business acquisitions, use current legislation and professional tax advice.
Illustrative examples
The same property can result in a very different tax liability depending on the transaction and the buyer's profile
These examples only illustrate how the verified rates work. They do not replace calculation of the tax base, verification of the reference value, or substantiation of tax benefits.
Standard resale · 300.000 €
If the taxable base matches 300.000 € and there is no reduction: 300.000 × 7% = 21.000 € of TPO.
Main residence · 145.000 €
If it qualifies for the general reduced rate: 145.000 × 6% = 8.700 €. If the buyer also qualifies under the provision for those under 35 years of age: 145.000 × 3,5% = 5.075 €.
New build · 300.000 €
With tax bases of 300.000 €, VAT of 10% and the standard AJD rate of 1,2%: 30.000 € + 3.600 € = 33.600 € in those two taxes.
Common mistakes
Seven mistakes that can alter the tax budget for a purchase in Andalucía
Applying 7% to every purchase
7% is the general TPO rate for properties, not the tax applicable to a standard first transfer subject to VAT.
Forgetting AJD on new-build properties
A first transfer may involve VAT and also AJD on the deed when the relevant requirements are met.
Calculating based only on the price
The reference value may establish a higher taxable base for ITP/AJD.
Applying an age-based reduction without further consideration
Social rates also require that it be a main residence, meet the value limit, and satisfy other legal requirements.
Confusing AJD on the purchase with AJD on the mortgage
The taxable person for the mortgage loan is the lender; the purchase deed is assessed separately.
Using a deadline from another autonomous community
Andalucía sets a two-month deadline for the general filing of ITP/AJD, not a figure imported from another territory.
Using an outdated FAQ
When an explanatory page and current legislation do not match, the primary regulation and its effective date should be reviewed.
Buy with local insight
Find relevant professionals by location, service and language
Taxes are only one part of the purchase. For a specific property in Andalucía, it is advisable to coordinate the total price, documentation, due diligence, financing and signing schedule. RealtorList helps you find professionals by area and service characteristics; relevance should take priority over any commercial priority in the directory.
Official sources
Regulations and official institutional pages used to verify this guide
The rates and requirements have been verified directly against current national and Andalusian sources. Commercial pages are not used as tax authorities.
Related guides
Continue with the specific question you need answered
This URL is the canonical page for property purchase taxes in Andalucía. National pages explain the framework, while specialist pages cover ITP, IVA/AJD, reference value and costs without duplicating regional intent.
Frequently asked questions
ITP, IVA and AJD when buying a home in Andalucía
The standard Transfer Tax rate applicable to real estate in Andalucía is 7% for current taxable events. Before calculating the tax due, the tax base should be checked, along with whether the buyer meets the requirements for any reduced rate.
A standard first residential sale by the developer is normally subject to IVA of 10%. The deed may also be subject to AJD, whose standard Andalusian rate is 1,2% where applicable. Reduced rates, exemptions and special cases exist and should be verified.
Not in a standard first sale subject to IVA. The AEAT distinguishes first sales by the developer, which are taxed under IVA, from usadas or subsequent sales, which are normally assessed under TPO/ITP. The tax classification depends on the actual transaction, not merely on whether the property appears new.
The regional government publishes a reduced rate of 6% for the purchase of a property intended as a main residence where its value does not exceed 150.000 euros and the other requirements for the tax relief are met.
If they purchase a property that will be their main residence, its value does not exceed 150.000 euros, and they meet the applicable requirements, Andalucía provides for TPO of 3,5% and AJD of 0,3% for the relevant case. Age alone is not sufficient.
For a primary residence valued at no more than 250.000 euros, Andalucía provides for TPO at 3,5% and AJD at 0,1% in certain cases involving disability and large families. Since 2026, disability regulations also include certain situations in which the person with a disability is part of the buyer's household.
It is a value determined by the Directorate-General for Cadastre that may constituir the taxable base for property ITP/AJD. If the declared price or value is higher, the higher amount is used in accordance with the applicable rules. This is why the tax due is not always calculated solely on the signed purchase price.
The general Andalusian deadline indicated by the regulations and the Regional Government for current taxable events is two months from the day following the tax due date. Form 600 is the general form for self-assessing property TPO and AJD.
For a loan deed secured by a mortgage, the current national legislation considers the lender to be the taxpayer. This differs from the AJD that may apply to the purchase deed, particularly for a first transfer of a newly built property.
Yes. Decree-Law 1/2026 provides for exceptional temporary rates for certain properties acquired to replace others damaged by the storms, including TPO and AJD at 0% in certain primary-residence cases. These are not general benefits: the temporal, territorial, documentary and substantive scope of the regulation must be met.
This guide explains official rules in force, verified as of 8 August 2026, for home purchases in Andalucía. The final tax depends on the nature of the transfer, the taxable base, the tax due date, the use of the property, the buyer's circumstances and the documentation supporting each benefit. Before signing or self-assessing a specific transaction, check the current rules and, where necessary, consult a tax adviser, lawyer, gestor or notary.
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