¿Cuánto ITP se paga por una vivienda de segunda mano en Asturias?

La tarifa general vigente aplica el 8% cuando el valor íntegro del inmueble está entre 0 y 300.000 euros, el 9% entre 300.000,01 y 500.000 euros y el 10% cuando supera 500.000 euros. Existen tipos reducidos y tipos especiales para determinados supuestos.

¿El ITP de Asturias se calcula por tramos?

La norma asturiana determina el tipo aplicable atendiendo al valor íntegro del bien y ese tipo se aplica sobre la base liquidable. Por ejemplo, en el supuesto simplificado de un inmueble de 400.000 euros con base fiscal de 400.000 euros, el tipo general es el 9% sobre esa base.

¿Hay ITP reducido para jóvenes en Asturias?

Sí. La redacción vigente desde el 1 de enero de 2026 incluye a jóvenes de hasta 35 años entre los supuestos que pueden aplicar la tarifa reducida del artículo 32 bis para una segunda o ulterior transmisión destinada a vivienda habitual: 4% hasta 150.000 euros y 6% por encima, siempre que se cumplan los requisitos.

¿Qué otros compradores pueden usar el 4% o 6%?

El artículo 32 bis incluye, además de jóvenes de hasta 35 años, familias numerosas, familias monoparentales y mujeres víctimas de violencia de género, y también viviendas habituales en determinadas zonas rurales de concejos clasificados en riesgo de despoblamiento o crisis demográfica. Deben cumplirse las condiciones específicas.

¿Existe un ITP del 3% para vivienda protegida?

Sí, para determinadas segundas o ulteriores transmisiones de viviendas calificadas de protección pública por el Principado de Asturias que vayan a constituir vivienda habitual y cumplan las condiciones del artículo 27, incluida la protección y precio máximo vigentes.

¿Qué impuestos paga una vivienda nueva en Asturias?

En una primera entrega ordinaria sujeta a IVA, el tipo residencial general publicado por AEAT es del 10%. Además, la escritura puede quedar sujeta a AJD; Asturias aplica un tipo general del 1,2% a las primeras copias de escrituras y actas notariales sujetas como documentos notariales.

¿Qué es el ITP del 20% de Asturias?

Es un tipo especial vigente para determinadas transmisiones de vivienda cuando el adquirente encaja en la definición autonómica de gran tenedor y para ciertos supuestos de edificios enteros destinados a uso turístico. No se aplica automáticamente a cualquier empresa, inversor o propietario con varias viviendas.

¿El ITP se calcula siempre sobre el precio de compra?

No. Para inmuebles, el valor de referencia del Catastro puede determinar la base imponible. Si el valor declarado, el precio o contraprestación pactada son superiores al valor de referencia, se utiliza la mayor magnitud conforme a la normativa aplicable.

¿Qué plazo hay para presentar el Modelo 600 en Asturias?

Servicios Tributarios del Principado de Asturias publica actualmente un plazo general de 30 días hábiles desde la fecha del acto o contrato para declarar el ITPAJD. Debe verificarse de nuevo si la operación se realiza después de la fecha de revisión de esta guía.

¿Un extranjero paga un ITP diferente en Asturias?

La nacionalidad extranjera por sí sola no crea una tarifa general distinta de ITP. El tipo depende del tipo de operación, la base, el inmueble y de si se cumplen o no las condiciones de algún beneficio o regla especial aplicable.

Home taxes in Asturias: ITP, IVA and AJD

Purchase taxes · Principado de Asturias

In Asturias, resale properties may be taxed at 8%, 9% or 10%; new-build properties follow a different route with IVA and AJD.

The tax treatment of a home purchase in Asturias depends first on whether the transfer is subject to ITP or IVA. For a usada property, Asturias's standard ITP rates are 8%, 9% or 10%, depending on the property's full value. On the first sale of a new home, IVA is generally 10%, and the AJD-liable deed generally attracts 1,2% in Asturias.

View rates and examples National tax framework

Last reviewed8 August 2026

JurisdictionPrincipado de Asturias

StatusVerified official sources

Tax summary

Which tax applies when buying a home in Asturias

The first question is not “what percentage do I pay?”, but rather what type of transfer you are making. Resale properties and the first sale of a new build are not subject to the same tax.

ITP

8–10%

Resale · standard

8% up to €300.000; 9% between €300.000,01 and €500.000; 10% above €500.000, under the general regional tarifa.

RED

4–6%

Primary residence · reduced cases

Special Tarifa for certain buyers and for primary residences in demographically designated rural areas, subject to requirements.

IVA

10%

First sale · standard

Standard national rate for the sale of a new home subject to IVA. Certain special-regime or publicly promoted VPO homes may be taxed at 4%.

AJD

1,2%

Notarial documents · standard

Standard Asturias rate for first copies of notarial deeds and records subject to the graduated AJD charge.

Asturias rates must not be applied to another autonomous community, and a national ITP figure does not replace Asturias regulations. Canonical regional TAX-REG-AST: this page owns the “property purchase taxes in Asturias” search intent.

Second-hand property · standard ITP

Asturias applies a rate based on the property’s full value

Article 26 of the Asturias consolidated text establishes a general tarifa of 8%, 9% or 10%. The applicable rate based on the asset’s full value is applied to the taxable base; it is not a marginal bracket scale like personal income tax.

Property’s full value	Standard ITP rate	Example where the taxable base matches	Indicative ITP
Up to €300.000	8%	Taxable base of €250.000	€20.000
€300.000,01–€500.000	9%	Taxable base of €400.000	€36.000
More than €500.000	10%	Taxable base of €600.000	€60.000

The purchase price is not always the final tax base.

For properties, the Catastro reference value may determine the ITP tax base. If the declared value or the agreed price/consideration is higher than the reference value, the higher amount is used. This is why the previous examples only apply when the actual tax base matches the figure used.

Reduced ITP · main residence

From 2026, certain buyers may apply a tarifa of 4% or 6%

Article 32 bis, in force since 1 January 2026, establishes reduced rates for second or subsequent transfers where the property constitutes or will constituite the habitual residence.

4% where the property value is up to €150.000.
6% where the property value exceeds €150.000.
It may apply to young people up to 35 years of age, large families, single-parent families and women who are victims of gender-based violence, subject to the legal requirements.
It may also apply to main residences located in rural areas of municipalities classified as being at risk of depopulation or demographic decline under the current zoning.
It extends to appurtenances acquired jointly, up to a maximum of one storage room and two parking spaces per property.

Main residence requirement

Actual occupancyWithin 6 months, unless there is a valid reason

Period of residenceAt least 3 years

Justified prior worksSpecial occupancy rule

Belonging to a group is not sufficient The property must qualify as a main residence and meet the time requirements laid down by Asturian regulations.

Rural areas: it is not enough for the municipality to “seem rural”.

To apply the location-based benefit, the official classification resulting from Decree 83/2025 and the current demographic zoning of Principado de Asturias must be checked.

Subsidised housing

Certain subsequent transfers of protected housing may be taxed at 3%

Reduced ITP rate

It applies to second or subsequent transfers of housing classified as publicly protected by the Principality, where the conditions of Article 27 are met.

VPP

Protection still in force

The property must not have lost its protected status and must remain subject to a maximum sale price on the tax accrual date.

HAB

Main residence

It must constituite the habitual residence, and as a result of the acquisition, the purchaser may not become the owner or holder of rights in rem over more than one dwelling.

There are also occupancy and residence requirements.

Subject to the applicable exceptions, the regulations require effective occupancy within six months and permanent residence for at least three years.

Special rate

Asturias has a 20% rate for certain acquisitions by large-scale property owners

From 3 December 2025, Article 31 bis establishes a special rate of 20% for housing transfers where the buyer falls within the regional definition of a large-scale property owner, subject to certain exceptions.

20%

General large-scale property owner rule

This includes, among other cases, holders who own or come to own more than ten urban residential properties, or ten or fewer where their combined built area exceeds 1.500 m², excluding garages and storage rooms.

ZMT

Stressed residential market

The regulations set out specific lower thresholds for residential properties located in a formally declared stressed residential market area. It must be verified whether a declaration applies to the specific location.

TUR

Buildings for tourist use

It also provides for 20% for certain transfers of entire residential buildings intended for tourist accommodation or tourist use, under the conditions and definitions of Article 31 bis.

The 20% should not be applied simply because the buyer is a company or investor.

The definition is legal in nature and includes thresholds, calculation rules and exclusions—for example, certain social housing developers, non-profit entities providing housing to vulnerable people, and certain acquisitions intended for a registered office or workplace. Each case requires prior classification.

New build · VAT

A first sale of a new home does not use the general tarifa for ITP

Where the purchase constitutes a first sale subject to VAT, the Spanish Tax Agency currently publishes a rate of 10% as a general rule. Certain special-regime or publicly promoted protected housing may be taxed at 4%.

The first sale by the developer usually follows the VAT + AJD route.
The commercial label “new build” does not replace the tax classification of the transfer.
Up to two parking spaces per home and annexes located in the building may receive the treatment published by the AEAT when transferred together and the conditions are met.
Advance payments in a taxable transaction may become subject to VAT before the final deed.

Example · new home €300.000

Net price€300.000

Standard VAT 10%€30.000

Standard AJD Asturias 1,2%€3.600*

Example total: €33.600 *Simplified example assuming an AJD base of €300.000,, an ordinary first sale of a residential property, and no reliefs or special rules.

AJD in Asturias

The standard rate for notarial documents is 1,2%

For first copies of notarial deeds and records subject to the progressive Actos Jurídicos Documentados charge, Asturias generally applies 1,2%. The transaction must meet the legal requirements for being subject to AJD.

1,2

General rate

1,2% for first copies of notarial deeds and records subject as notarial documents.

0,3

Qualifying protected housing

0,3% for acquisitions of publicly protected primary residences by beneficiaries of certain state or regional aid, where no exemption applies and the requirements are met.

1,5

Waiver of VAT exemption

1,5% for deeds documenting transfers with an express waiver of certain VAT exemptions. This is a different scenario from an ordinary first sale of a residential property.

The sale and purchase deed and the mortgage loan deed are separate transactions. Do not automatically add the AJD on the loan to the buyer’s costs as though it were another acquisition tax. State legislation contains a specific rule on the taxable person for loan deeds secured by a mortgage.

Tax base · Catastro

Check the reference value before calculating ITP

The Directorate General for the Cadastre confirms that the reference value is used to determine the taxable base for ITP and AJD in the cases provided for by law. If the declared value, price or agreed consideration is higher than the reference value, the highest amount applies.

Check the reference value applicable on the tax due date.
Do not confuse the reference value with the cadastral value.
Do not automatically use the purchase price as the sole basis for ITP.
If there is no certifiable reference value, the alternative rule provided for by the legislation applies.

Impact example

If a property is purchased for €250.000 but its applicable reference value is €280.000, the ITP should not automatically be calculated on €250.000. The tax base must be determined in accordance with the rules in force before applying the Asturias rate.

Filing and payment

ITP and AJD are self-assessed using Form 600 in Asturias

General deadline

Tax Services of Principado de Asturias publishes a general deadline of 30 business days from the date of the taxable act or contract.

600

Self-assessment

Form 600 identifies the parties, assets or acts, tax base, rate, reliefs and ITPAJD liability.

WEB

Filing

It can be processed through the electronic office of the Public Tax Services Entity of Principado de Asturias, in addition to the accepted in-person channels.

DOC

Documentation

The official guide requires, among other documents depending on the case, the deed or title, identification of the parties and supporting documents relating to the declared value.

The deadline is substantive and must be checked on the date of the transaction.

This guide was revisada on 8 August 2026. If the purchase is signed later, check again the procedure, form and deadline published by Tax Services of Principado de Asturias.

Practical examples

How the tax changes depending on the type of purchase

Transaction	Scenario	Simplified calculation	Indicative result
Second-hand €250.000	Tarifa standard rate; tax base €250.000	€250.000 × 8%	€20.000 ITP
Second-hand €250.000	Buyer meeting the requirements of Article 32 bis; main residence; tax base €250.000	€250.000 × 6%	€15.000 ITP
Resale €400.000	Tarifa general; tax base €400.000	€400.000 × 9%	€36.000 ITP
New build €300.000	Standard first transfer; IVA 10%; AJD 1,2%; assumed bases €300.000	€30.000 + €3.600	€33.600 IVA + AJD

These examples isolate the taxes covered in this guide. They do not include notary fees, Land Registry fees, professional advice, valuation, financing or other acquisition costs. Nor do they replace verification of the reference value or the requirements for a reduced rate.

Common mistakes

Six mistakes that can change the tax payable

Always using 8%

The standard ITP rate rises to 9% and 10% depending on the property's full value, and special rates may substantially alter the amount payable.

Calculating using marginal brackets

Asturian tarifa selects the rate according to the full value, and that rate applies to the taxable base.

Ignoring the reference value

The purchase price, reference value and cadastral value are not equivalent concepts.

Applying 4% based on age alone

The reduced rate requires the property to be a main residence and the conditions set out by law to be met; it is not an automatic reduction for being 35 years old or younger.

Treating a new build as a resale

A first transfer subject to IVA follows the IVA + AJD route, not the standard resale ITP.

Forgetting special rules

Large property owners, subsidised housing, rural areas and certain business or tourism uses may receive specific treatment.

Official sources

Legislation and authorities used to verify Asturias

Sources verified on 8 August 2026. Rates, reliefs, bases and procedures should be checked again if the transaction takes place after this date.

BOE · Principado de Asturias Legislative Decree 2/2014 — consolidated text Primary source for regional ITP and AJD rates, including Articles 26, 27, 31 bis, 32 bis and 34–39. Principality Tax Services Taxable Property Transfers Official guide on the taxable event, liable buyer, rates, self-assessment and regional administration. Principality Tax Services Regional tax benefits Official summary of reduced rates and deductions for Asturias ITPAJD. Principality Tax Services Documented Legal Acts General rate for 1,2%, reduced-rate cases, taxable event, Form 600 and published deadline. Principality Tax Services Basic guide to filing ITPAJD Form 600, documentation, general deadline of 30 business days and submission methods. Tax Agency I am buying a home: VAT or ITP? National source explaining the distinction between a first transfer and a usada home, and the currently published residential VAT rates. Directorate-General for the Cadastre Tax uses of the reference value ITP/AJD taxable base for properties and the rule where the price or declared value exceeds the reference value. Asturias Tax Office Form 600 Official self-assessment form for the Transfer Tax and Stamp Duty.

Related guides

Continue with the guide that applies to your transaction

Frequently asked questions

ITP, VAT and AJD when buying a home in Asturias

How much ITP is payable on a second-hand home in Asturias?

The current general tarifa applies 8% when the property's full value is between 0 and €300.000,, 9% between €300.000,01 and €500.000, and 10% when it exceeds €500.000.. There are reduced rates and special rates for certain circumstances.

Is Asturias ITP calculated in bands?

Asturias legislation determines the applicable rate based on the asset's full value, and that rate is applied to the taxable base. For example, in the simplified case of a property worth €400.000 with a tax base of €400.000,, the general rate is 9% on that base.

Is there a reduced ITP rate for young people in Asturias?

Yes. The wording in force since 1 January 2026 includes young people aged up to 35 among the cases eligible for the reduced tarifa under Article 32 bis for a second or subsequent transfer intended as a primary residence: 4% up to €150.000 and 6% above that amount, provided the requirements are met.

Which other buyers can use 4% or 6%?

Article 32 bis includes, in addition to young people up to 35 years of age, large families, single-parent families and women who are victims of gender-based violence, as well as primary residences in certain rural areas of municipalities classified as being at risk of depopulation or demographic decline. The specific conditions must be met.

Is there a 3% ITP rate for subsidised housing?

Yes, for certain second or subsequent transfers of homes classified as public housing under Principado de Asturias that are to constitui the habitual residence and meet the conditions of Article 27, including the applicable protection status and maximum price.

What taxes apply to a new-build home in Asturias?

For a standard first transfer subject to IVA, the general residential rate published by the AEAT is 10%. In addition, the deed may be subject to AJD; Asturias applies a general rate of 1,2% to first copies of deeds and notarial records subject to tax as notarial documents.

What is Asturias' 20% ITP rate?

It is a special rate in force for certain home transfers where the buyer falls within the regional definition of a large-scale property owner, and for certain cases involving entire buildings intended for tourist use. It does not automatically apply to every company, investor or owner with several homes.

Is ITP always calculated on the purchase price?

No. For real estate, the Catastro reference value may determine the taxable base. If the declared value, agreed price or consideration is higher than the reference value, the higher amount is used in accordance with the applicable regulations.

What is the deadline for filing Form 600 in Asturias?

Tax Services of Principado de Asturias currently publishes a general deadline of 30 business days from the date of the act or contract to file ITPAJD. This should be checked again if the transaction takes place after the review date of this guide.

Does a foreigner pay a different ITP rate in Asturias?

Foreign nationality alone does not create a general tarifa different from ITP. The rate depends on the type of transaction, the taxable base, the property, and whether the conditions for any applicable tax benefit or special rule are met.

Important notice. This guide provides general information on taxes when buying a home in Principado de Asturias and does not replace personalised tax, legal or notarial advice. The application of reduced rates, deductions, exemptions, the definition of a large-scale property owner, primary residence classification, rural zoning, the taxable base and procedures depend on specific facts and the regulations in force on the tax due date. Always check official sources before filing a self-assessment.

8 de August de 2026

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