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Taxes when buying a home in Aragón: ITP, VAT and AJD

Real estate taxation · Aragón

In Aragón, resale properties and new builds follow different tax routes.

An ordinary purchase of a usada home is normally subject to Transfer Tax (ITP/TPO), with an Aragon progressive scale from 8% to 10%. A first transfer of a new home subject to VAT normally incurs national VAT and, where the deed meets the AJD requirements, the general Aragon rate for notarial documents is 1,5%.

Last reviewed: 8 August 2026 Jurisdiction: Aragón · España TAX-REG-ARA
View main rates National tax guide

Tax summary

Which tax to consider first depending on the property

The first question is not “what percentage do I pay?”, but “is the transaction a usada transfer subject to TPO or a supply subject to VAT?”. The taxable base is then determined, and any applicable regional tax relief is checked.

ITP

Second-hand property

The ordinary transfer of a usada home normally falls under the Transfer Tax category. Aragón uses a progressive scale from 8% to 10%.

Minimum rate under the general scale: 8%.

IVA

First transfer of a new home

The AEAT currently sets a general VAT rate of 10% for sales of homes subject to VAT, and 4% for certain special-regime or publicly promoted subsidised housing.

VAT is national; it is not replaced by “Aragón VAT”.

AJD

Deed subject to notarial documents tax

The general Aragon rate is 1,5% of the taxable base for first copies of taxable notarial deeds and records, without prejudice to specific rates or reliefs.

For new-build properties subject to VAT, AJD is usually part of the tax budget for the purchase deed.

The correct amount also depends on the tax base.

For properties, the Catastro reference value may determine the minimum tax base for ITP/AJD. If the price, consideration or declared value is higher, the higher amount may prevail under the applicable rules. That is why it is not always enough to multiply the advertised price by a percentage.

Quick index

Purchase taxes in Aragón

1ITP on resale properties 2Tax base and reference value 3VAT on new-build properties 4AJD in Aragón 5Tax reliefs 6Examples 7Deadline and filing 8Common mistakes 9Official sources

Resale · TPO

Aragón applies a progressive scale: not a single flat rate

For taxable transfers of properties subject to the general Aragonese scale, the brackets increase as the value/tax base of the transaction rises. “ITP” is commonly used here to refer to the Tax on Onerous Property Transfers component of ITPAJD.

Value up toCumulative tax due at the startRemaining valueMarginal rate
400.000 €0 €Up to 400.000 €8,00%
450.000 €32.000 € from 400.000 €Next 50.000 €8,50%
500.000 €36.250 € from 450.000 €Next 50.000 €9,00%
750.000 €40.750 € from 500.000 €Next 250.000 €9,50%
More than 750.000 €64.500 € from 750.000 €Remainder10,00%
The 10% is marginal, not necessarily effective.

A tax base exceeding 750.000 € does not mean that the entire acquisition is taxed at 10%. The scale accumulates tax by brackets.

Before calculating, determine the tax base.

The scale applies to the taxable base. For a property with a reference value, the taxable base may not match the agreed price.

Regional source: Tax Administration of Aragón — property sales and purchases.

Taxable amount

Check the reference value before finalising your budget

Catastro explains that, for properties subject to ITP/AJD, the reference value may serve as the minimum tax base. If the declared value, price or consideration is higher, the highest amount is used in accordance with the applicable regulations.

  • Find the property's cadastral reference.
  • Check whether a reference value is in force on the tax due date.
  • Compare the reference value, price and declared value.
  • Calculate ITP based on the correct tax base, not just the market price.
  • Keep the documentation used for the self-assessment.
VR

What if there is no reference value?

Catastro states that, where no reference value exists or it cannot be certified, the taxable base is determined under the legal rules, using at least the higher of the declared value and market value, without prejudice to administrative verification.

View tax uses of the reference value

RealtorList guide to the reference value

New build · VAT

Residential VAT is national; Aragón determines the regional AJD

AEAT states that the purchase of a new home subject to VAT is currently charged at 10% as a general rule. Certain special-regime or publicly promoted social housing may be taxed at 4% if the relevant requirements are met.

10%

Standard new home

VAT rate currently indicated by AEAT for home sales in standard cases subject to VAT.

4%

Qualifying VPO housing

Rate indicated by AEAT for special-regime or publicly promoted social housing, where that classification genuinely applies.

+

Aragonese AJD

The deed of acquisition may also be subject to AJD. The standard regional rate is 1,5%, unless a relief or specific rate applies.

Marketing a property as “new build” is not enough.

La frontera VAT/ITP depends on the tax classification of the transfer. If there is an atypical transaction, refurbishment, prior use, waiver of exemption or any other special circumstance, do not automatically apply 10% without reviewing the transaction.

VAT and AJD on new-build properties New build vs resale

AJD · Aragón

The general rate for notarised documents is 1,5%

Aragonese regulations establish a general rate of 1,5% for first copies of notarised deeds and notarial records subject to the notarised documents category. Some transactions receive different treatment, so 1,5% should not be applied to every document without analysing the taxable event.

SituationIndicative treatmentWhat to check
Standard purchase of a new-build property subject to VATThe deed of acquisition will normally be subject to AJD when the legal requirements are met; general Aragonese rate: 1,5%.Tax base, deed, registration and possible tax relief.
Purchase usada subject to TPOThe progressive AJD on notarised documents is not automatically added to the same acquisition taxed under TPO.The correct ITPAJD category and the specific transaction.
Waiver of VAT exemptionAragón provides for a specific rate of 2% for certain documented real-estate transfers where the VAT exemption is waived.Business/professional transaction; this is not the standard case for a residential buyer.
A purchase and a mortgage loan are not the same taxable event.

The 1,5% explained here refers to AJD on notarised documents for the acquisition, where applicable. It should not automatically be multiplied by the loan amount as though it were a second identical “purchase tax”.

Regional tax benefits

Aragón provides for tax relief, but this is not automatic.

The benefits depend on personal circumstances, whether the property is a main residence, value limits and, in some cases, income, floor area, transfer of the previous home or rural location. Eligibility must be reviewed before filing the self-assessment tax return.

12,5

ITP: certain groups

For a main residence, Aragón provides for a tax relief of 12,5% of the full tax liability in certain cases: a buyer under 35 years of age, disability of at least 65%, or a woman who is a victim of gender-based violence, under the legal terms. The regional portal maintains a property value limit of 100.000 € for these tax reliefs.

This is a tax liability relief, not an ITP rate of 12,5%.

30

AJD: certain groups

For the same groups and primary residence, Aragonese legislation provides for a relief of 30% of the full AJD tax liability, subject to the applicable requirements and value limit.

The tax reliefs in this article may be compatible with each other under the terms set out in the legislation.

50

ITP: large families

The purchase of a primary residence by a large family may qualify for a relief of 50% of the full TPO tax liability provided that the legal requirements are met simultaneously, including those relating to the primary residence, previous home, floor area and income.

Holding a large-family certificate alone is not sufficient.

60

AJD: large families

For AJD, the deed documenting the transfer of a property intended as the primary residence of a large family may qualify for a relief of 60% of the full tax liability when the applicable requirements are met.

This benefit is incompatible with other regional AJD reliefs where so provided by law.

Differentiated taxation in rural areas.

Aragón also has a special regime for certain rural settlements at high or extreme risk of depopulation and with a Synthetic Territorial Development Index below 100. Where all conditions are met, the large-family relief may increase to 60% for TPO and 70% for AJD. This is not a benefit applicable to every rural property: the territorial classification, residency and other requirements of the regime must be verified.

Calculation examples

Three examples to understand the logic, not to replace tuir a settlement

The examples assume that the stated figure is the applicable tax base and that no relief applies. If the reference value or another rule changes the tax base, the calculation must be redone.

ExampleAssumed tax baseCalculationIndicative result
Resale property300.000 €300.000 × 8%24.000 € of TPO
Resale property450.000 €400.000 × 8% + 50.000 × 8,5%36.250 € of TPO
Standard new-build property300.000 € for this exampleVAT 10% = 30.000 €; AJD 1,5% = 4.500 €34.500 € of VAT + AJD, under these assumptions
A property of 600.000 € does not pay 9,5% on the entire tax base under the general scale: the tax due would be 40.750 € on the first 500.000 € plus 9.500 € on the next 100.000 €, i.e. 50.250 € before any applicable relief.Mathematical example of the progressive scale; assumes a taxable base of 600.000 €.

Self-assessment

In Aragón, the stated general deadline for ITP/AJD is one month

The Tax Administration of Aragón currently states that the deadline for meeting ITP/AJD obligations is one month from the day following the taxable event. The specific filing procedure should be checked on the regional portal in force on the date of the transaction.

  • Identify the tax due date.
  • Check the correct category: TPO or AJD.
  • Determine the taxable base and, where applicable, the reference value.
  • Document any tax relief you intend to apply.
  • File and pay within the applicable official deadline.
1M

Do not wait for registration to get started

Taxation and registration are connected, but the tax deadline arises from the taxable event. Arrange the self-assessment immediately after the deed is executed or at the relevant point in the transaction.

Official AJD portal of Aragón

Common mistakes

The most costly mistakes usually come from applying a correct rule to the wrong case

01

Using 8% for any resale

8% is the first band of the general scale. Higher tax bases fall into marginal bands of 8,5%, 9%, 9,5% and 10%.

02

Applying 10% to all “new-build” properties

The 10% VAT rate is the standard residential rate, but it must first be confirmed that the transfer is subject to VAT and how it is classified for tax purposes.

03

Forgetting the reference value

Calculating ITP solely on the price may result in an incorrect tax base where a higher reference value exists.

04

Confusing tax relief with a tax rate

A 50% reduction in the tax due does not mean that the ITP rate is 50%. The tax due is calculated first, and the benefit is then applied where applicable.

05

Assuming it is a primary residence

Second homes, investments and purchases by non-residents should not automatically receive benefits designed for primary residences.

06

Using figures from another autonomous community

ITP, AJD and their regional benefits must be verified in Aragón. A percentage of Andalucía, Madrid or Cataluña cannot be applied to a purchase in Aragon.

Verified official sources

Regulations and authorities used for this guide

Last editorial review: 8 August 2026. Rates and benefits have been checked against official sources from Aragon and the Spanish state. Rules may change; always check the version in force on the tax accrual date.

Government of AragónProperty sales and purchasesRegional operational source for ITP, AJD, rates and benefits associated with property purchases. Government of AragónTaxable Property TransfersDetails of TPO and regional reductions applicable in certain circumstances. Government of AragónDocumented Legal ActsStandard rate, benefits and filing deadline in Aragón. Official Gazette of AragónUpdated text on devolved taxes · Order HAP/1831/2018Statutory basis for the regional TPO and AJD provisions; it must be read together with subsequent amendments. Official Gazette of AragónLaw 13/2023 on revitalising rural areasIntroduces the differentiated rural tax regime and its specific ITP/AJD benefits. Spanish Tax Agency · AEATIVA or ITP when buying a home?National source for la frontera between new homes and usada and residential VAT rates. BOERoyal Legislative Decree 1/1993 · ITPAJDNational framework for the tax on property transfers and documented legal acts. Directorate-General for the CadastreTax uses of the reference valueOfficial rules on the impact of the reference value on the ITP/AJD tax base.

Related guides

Continue from the regional rule to the specific topic

Taxes when buying a property in EspañaNational framework and how to identify the correct autonomous community. ITP when buying a second-hand propertyHow TPO/ITP works before applying the specific Aragón scale. IVA and AJD when buying a new-build propertyNational VAT framework and its relationship with regional AJD. New build or resale propertyCompare taxes, payments, guarantees, risks and timeframes for the buyer. Costs of buying a homeAdd notary, registry, advisory, financing and other costs to the tax budget. Catastro reference valueExplore the tax base for properties in greater depth and what happens if it exceeds the price.

Relevant professional assistance

Find a professional who understands the transaction and the specific location in Aragón

A purchase in Zaragoza, Huesca or Teruel may require reviewing not only regional taxation, but also primary residence status, reference value, financing, planning regulations and documentation. In RealtorList, you can filter professionals by location, service, language and speciality before comparing profiles.

Frequently asked questions

ITP, VAT and AJD when buying a property in Aragón

The general property scale is progressive: 8% up to 400.000 €, 8,5% for the next bracket of 50.000 €, 9% for the next bracket of 50.000 €, 9,5% for the next 250.000 €, and 10% on the amount exceeding 750.000 €. It must be applied to the correct tax base, and any tax relief should be checked.

Not under the general scale. The 10% applies marginally to the bracket exceeding 750.000 €. The previous brackets each accrue their own tax amount.

For an ordinary first residential delivery subject to VAT, the buyer normally pays VAT at 10%. The deed of acquisition may also be subject to AJD; the general Aragonese rate for notarial documents is 1,5%, except where relief or specific circumstances apply.

The general Aragonese rate for first copies of deeds and notarial records subject to notarial documents tax is 1,5%. This does not mean that every deed is automatically taxed at that rate.

Aragón provides, for a primary residence and subject to the legal requirements, tax relief of 12,5% of the full TPO tax liability and 30% of the full AJD tax liability for individuals under 35 years of age, where the property value limit set by regional regulations is also met.

Aragonese regulations provide for a rebate of 50% on TPO tax due and 60% on AJD tax due for certain primary residence purchases by large families, provided that all requirements are met simultaneously. In certain settlements included in the differentiated rural tax regime, these percentages may increase to 60% and 70%, respectively.

Not necessarily. For properties, the Catastro reference value may serve as the minimum tax base. If the declared value, price or consideration is higher, regulations may require the higher amount to be used.

The Tax Administration of Aragón currently specifies a one-month deadline from the day after the taxable event occurs. The procedure and deadlines in force on the specific date of the transaction should be checked.

Notice: This content provides general information on property purchase taxation in Aragón and does not replace personalised tax, legal, financial or notarial advice. ITP, IVA, AJD, the reference value and rebates depend on the nature of the transaction, the tax accrual date, the property and the buyer's circumstances. Check the regulations and procedure in force before signing or filing a self-assessment.

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