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

Cantabria · ITP · IVA · AJD

In Cantabria, the tax depends on whether you are buying a resale property or a new build, and on how the property will be used

For a standard purchase of a resale home, ITP/TPO normally applies.sada For the first transfer of a newly built home, IVA normally applies and, where the deed meets the legal requirements, AJD also applies. Cantabria sets its own ITP and AJD rates, including specific rates for primary residences and certain buyers.

View current rates View examples
Jurisdiction: Cantabria Regional rules from 01/05/2026 Reviewed: 08/08/2026

Short answer

What taxes does a homebuyer pay in Cantabria?

If you buy a resale home in Cantabria, you will normally pay ITP. If you buy a newly built home on its first transfer, you will normally pay IVA and AJD.

The difference does not depend solely on whether the property is marketed as “new” or “used”. The type of transfer must be legally verified. In addition, in Cantabria, ITP and AJD vary depending on whether the property will be a primary residence and whether the buyer meets certain criteria.

From 1 May 2026, Cantabria applies a new 7% scale up to 300.000 € and 9% on the excess for certain primary-residence purchases. The reform was introduced by Law Cantabria 5/2026.

Main rates

ITP, IVA and AJD in Cantabria at a glance

This table summarises the most common residential scenarios. Special rates should only be applied when all requirements are met.

Transaction Tax Main rate Notes
Resale property · not a main residence ITP / TPO 9% Cantabria's general rate for property transfers.
Resale property · main residence ITP / TPO 7% / 9% 7% up to 300.000 € of the property's value and 9% on the amount exceeding it.
Main residence · certain groups ITP / TPO 4% May apply, among other cases, to persons under 40 years of age, certain families and disability between 33% and less than 65%, subject to requirements.
Main residence · disability ≥65% ITP / TPO 3% Specific rate subject to the relevant legal proof.
Property for immediate renovation ITP / TPO 5% Requires compliance with all substantive, documentary and time-related requirements established by the regulations.
New-build residential property · first transfer IVA 10% General state rate for homes where the conditions for the reduced rate are met.
Deed subject to AJD · general AJD 1,5% Cantabria's general rate for notarial documents subject to the progressive charge.
Documented acquisition of a main residence AJD 1% Rate specifically provided for notarial documents recording the acquisition of a main residence.
Reduced rates are not automatic. The law requires verification of use as a main residence, age, disability, family circumstances, location or other requirements depending on the relief claimed. In addition, certain reduced rates are subject to the 300.000 € limit, with the general rate applying to the amount exceeding it where stipulated by law.

Resale property

ITP in Cantabria: 9% is the general rate, but a main residence may be taxed at a lower rate

Article 9 of Legislative Decree 62/2008 establishes a general rate of 9% for the transfer of properties. For homes that are to become tui the buyer's main residence, the reform in force since May 2026 introduces a specific scale.

  • Up to 300.000 € of the value of the main residence: 7%.
  • For the portion exceeding 300.000 €: 9%.
  • The scale prevents a slight excess over 300.000 € from causing the entire property to be taxed at 9%.
  • A second home or investment property does not qualify for the 7% for a main residence solely on that basis.
How ITP works in España

Reduced ITP

Who can qualify for 4% or 3%?

Cantabria provides for lower rates for certain acquisitions intended for the construtuiction of the taxpayer's main residence. Belonging to a group is not enough: all legal requirements must be met and evidenced.

4%

Under 40 years of age

A buyer who is under 40 years old on the date of acquisition may qualify under the 4% provision for a main residence, subject to the co-ownership rules established by law.

4%

Families

The regulations include certain cases involving large families and single-parent families when the property acquired is going to constituir the main residence.

4%

Disability 33%–

A rate of 4% applies to individuals with a legally recognised disability of 33% or more and less than 65%, subject to the required evidence.

3%

Disability ≥65%

Where the property is to be the main residence and the buyer has a recognised disability level equal to or greater than 65%, the law establishes a rate of 3%.

4%

Publicly Subsidised Housing

Certain transfers of Publicly Subsidised Housing that are not exempt may qualify for the rate provided for under Cantabrian regulations.

4%

Risk of depopulation

There is also a provision relating to homes located in municipalities officially included among those affected by the risk of depopulation.

Since the reform of 2026, the reduced residential rates under Article 9 are subject to a 300.000 € rule under the terms set out by the legislation. The general rate of 9% may apply to the excess portion.

Special case

ITP of 5% for homes intended for immediate renovation

Cantabria maintains a rate of 5% for purchases of homes intended for immediate renovation, but the tax definition is much stricter than simply carrying out refurbishment after purchase.

  • The purpose of immediate renovation must be stated in the required documentation.
  • The property must retain that use for at least three years after the works are completed.
  • Tourist-use homes regulated under Cantabrian legislation are excluded from this benefit.
  • The total cost of the works must amount to at least 25% of the acquisition price under the legal terms.
  • The works must be completed within 18 months from the tax due date.
  • The law requires invoices, accepted payment methods and supporting documentation submitted afterwards.
“I’m going to renovate it” does not automatically qualify as a tax “immediate renovation.” The law defines the qualifying works, requires specific deadlines and may result in the loss of the reduced rate if the documentation or works do not meet the requirements.

ITP tax base

The correct percentage is of no use if it is applied to the wrong tax base

In a property transfer subject to ITP, the reference value must be checked with the Catastro, where available. National ITP legislation incorporates this value into the determination of the tax base for properties.

01

Price

It is the consideration agreed between buyer and seller, but it should not be used automatically as the sole tax base.

02

Reference value

It must be checked with the Dirección General del Catastro where applicable on the date of the transaction.

03

Higher applicable value

If the price, consideration or declared value exceeds the reference value, national regulations may require applying the higher amount.

Understanding the reference value

New build

A first residential transfer is generally subject to IVA at 10% plus AJD

IVA is a national tax. In a residential transfer that qualifies as a first transfer and meets the requirements for the reduced rate, the rate currently applicable is generally 10%.

  • Standard residential IVA: 10% in the relevant residential cases.
  • Certain special-regime or publicly promoted VPO homes may be taxed at 4%.
  • Up to two parking spaces and ancillary premises may receive the same treatment as the property where national requirements are met and they are transferred together.
  • The AJD of Cantabria must then be analysed separately.
VAT and AJD on new-build properties

Documented Legal Acts

AJD in Cantabria: 1,5% standard rate and 1% for the purchase of a main residence

Cantabria regulates the graduated charge on notarial documents. The deed for the purchase of a new-build property may be subject to this tax where the legal requirements are met.

Document / situation AJD Main condition
Taxable notarial document · standard rate 1,5% Standard rate of Cantabria for the graduated charge where the legal requirements are met.
Purchase of a main residence 1% The notarial document formalises the purchase of the main residence.
Certain main-residence buyer groups 0,1% Includes, subject to requirements, certain cases involving large families/single-parent families, disability between 33% and less than 65%, buyers under 40, and municipalities at risk of depopulation.
Disability ≥65% 0,05% Property intended as a main residence and compliance with the legal conditions.
Certain public-protection housing properties 0,1% Where the transaction does not qualify for the national exemption and meets the regional criteria.
Do not confuse AJD on the property sale with AJD relating to a mortgage loan. They are different legal acts, and the legislation sets out specific rules for loan documents secured by a mortgage. This guide focuses on taxes payable when purchasing a property.
Article 13 also establishes a limit of 300.000 € for the reduced rates provided for in that article, with the general rate applying to the excess portion where applicable.

Examples

What taxes could amount to on a purchase of 250.000 €

The following calculations are illustrative examples. It is assumed that 250.000 € matches the applicable tax base and that, where stated, all requirements for the relevant rate are met.

Resale · not a primary residence

Purchase for 250.000 €

Tax base used 250.000 €
Standard ITP 9% 22.500 €
Purchase tax 22.500 €
Resale property · main residence

Purchase for 250.000 €

Tax base used 250.000 €
Primary residence ITP 7% 17.500 €
Purchase tax 17.500 €
Resale · scenario 4%

Buyer meeting the requirements

Tax base used 250.000 €
Reduced ITP 4% 10.000 €
Purchase tax 10.000 €
New build · not a primary residence

First transfer for 250.000 €

IVA 10% 25.000 €
Standard AJD 1,5% 3.750 €
Illustrative total tax 28.750 €
New build · primary residence

First transfer for 250.000 €

IVA 10% 25.000 €
Primary residence AJD 1% 2.500 €
Illustrative total tax 27.500 €
New build · AJD scenario 0,1%

Buyer meeting the requirements

IVA 10% 25.000 €
AJD 0,1% 250 €
Illustrative total tax 25.250 €
The examples do not replace a calculation for the specific transaction. A different tax base, a garage or ancillary unit subject to different treatment, failure to meet the requirements for a primary residence, or a change in the buyer's circumstances may change the final amount.

Reform 2026

Example of a primary residence exceeding 300.000 €

The current scale avoids applying 9% directly to the full value when a primary residence exceeds the threshold of 300.000 €.

  • First 300.000 € → 7%.
  • Amount exceeding 300.000 € → 9%.
  • The tax payable is calculated by adding both brackets.
Example · 350.000 €

Main residence

300.000 € × 7% 21.000 €
50.000 € × 9% 4.500 €
Total ITP 25.500 €

Foreign buyers

Does a foreign national or non-resident pay a different rate?

Foreign nationality alone does not create a different general ITP, IVA or AJD rate. What matters is the type of transaction, the location of the property and, for certain Cantabrian tax benefits, whether the required personal and housing conditions are met.

01

Second residence

If the property does not meet the conditions to constitute tui a main residence, a rate reserved for main residences should not automatically be assumed.

02

Investment

An investment purchase must be calculated under the rules applicable to that transaction, without assuming tax benefits designed for a main residence.

03

Moving to Cantabria

If the property will genuinely constitute tui the main residence, specific Cantabrian rules may be relevant, provided their requirements are evidenced.

Buying in España as a foreigner

Filing in Cantabria

Form 601 and a deadline of 30 business days

The Cantabrian Tax Administration Agency currently states a deadline of 30 business days to file ITP/AJD, calculated from the date on which the act or contract arises.

  • Form 601 for ITP and AJD.
  • Current deadline: 30 business days.
  • Online filing may be available through the Virtual Office of Cantabria.
  • The documentation includes the document containing the taxable event and identification of the taxpayer.
  • If a reduced rate is requested, the relevant supporting documentation must be provided.
A tax benefit may be lost if it is not properly documented. For certain reduced rates, the regulations require that they be expressly requested in the transaction document or through the available rectification procedures. Do not wait until after the purchase to check these requirements.

Common mistakes

What to check before reserving a property in Cantabria

01

Using an outdated 9% for everything

Since May 2026, there has been a specific 7%/9% scale for primary residence purchases.

02

Believing that being under 40 is enough

The 4% rate also requires that the transaction and the property meet the conditions for the tax relief.

03

Forgetting the reference value

For a resale, calculating ITP solely on the purchase price may be incorrect.

04

Forgetting AJD on new-build properties

The budget for an initial residential purchase should not be limited to IVA.

05

Confusing renovation with tax-qualified rehabilitation

The 5% ITP has specific requirements regarding works, cost, timeframe, documentation and use.

06

Failing to prove eligibility for the reduced rate

Age, disability, family status, location and other circumstances must be evidenced in accordance with the applicable regulations.

Official sources

Legal and administrative basis used

Information revisada on 8 August 2026. Regional rates have been checked against the consolidated legislation of Cantabria and sources from the Cantabrian Tax Administration Agency.

Cantabria · consolidated legislation Legislative Decree 62/2008 Consolidated text of tax measures relating to devolved taxes. Articles 9 and 13 regulate the regional ITP and AJD rates. Cantabria · reform 2026 Law of Cantabria 5/2026, of 28 April Reform that extends certain thresholds to 300.000 € and modifies the tax treatment of primary residence purchases from May 2026. ACAT · administration Property Transfer Tax and AJD Official information on filing and documentation, reduced rates, properties and a period of 30 business days. ACAT · procedure Form 601 Official instructions for completing, paying and filing the ITP/AJD form. AEAT · VAT VAT or ITP when buying a home National source for distinguishing between new-build and usada and checking the current residential VAT rates. Directorate-General for the Cadastre Tax uses of the reference value Explains the use of the reference value for taxes such as ITP/AJD and ISD.

Related guides

Expands on the calculation without duplicating the regional intent

Taxes when buying a home in España National framework and differences between autonomous communities. ITP when buying a second-hand property How the taxable event, tax base and regional jurisdiction work. IVA and AJD when buying a new-build property First delivery, residential VAT and its relationship with regional AJD. Catastro reference value How it may affect the ITP tax base for a usada home. Costs of buying a property in España Includes taxes, notary fees, Land Registry fees, financing and other costs. New build or resale property Compares taxation, documentation, risks and the purchase process.

Applying it to a real purchase

Before calculating, identify the property, its use and the buyer's circumstances

A difference between a main residence, second home, new build, resale property or a properly substantiated tax benefit can change the purchase budget substantially.

Frequently asked questions

Taxes when buying a home in Cantabria

The current standard rate for transfers for consideration of real estate in Cantabria is 9%, without prejudice to any specific or reduced rates that may apply when their requirements are met.

From 1 May 2026, the regulations establish for the acquisition of a main residence a 7% up to 300.000 € of the property's value and 9% on the portion exceeding 300.000 €.

Cantabria provides for a rate of 4% for certain purchases of a main residence where the buyer is under 40 years of age on the date of acquisition. All legal requirements must be met as well as the applicable limits and documentation requirements.

For a main residence, Cantabria provides for a rate of 4% where the legally recognised degree of disability is equal to or greater than 33% and less than 65%, and a rate of 3% where it is equal to or greater than 65%, subject to the requirements and limits established by the regulations.

For a first residential supply that meets the requirements for the reduced rate, IVA is normally 10%. Certain subsidised housing properties under the special scheme or public development may be taxed at 4%.

The general Cantabrian AJD rate for notarial documents subject to the progressive fee is 1,5%. Where the document formalises the acquisition of a main residence, the regulations set a rate of 1%. Lower rates are available in certain specific cases.

Not as a general rule on the same transaction. A purchase of a home usada is usually subject to TPO/ITP, whereas a first supply subject to IVA follows the IVA regime. In a transaction subject to IVA, the deed may also be subject to AJD if its requirements are met.

Not necessarily. For property transactions, the Catastro reference value must be checked and the state rules for determining the taxable base must be applied. Therefore, a price below the reference value does not automatically mean that ITP is calculated solely on that price.

The Cantabrian Tax Administration Agency currently states a period of 30 business days from the date the act or contract takes effect. Form 601 is used for these self-assessments.

Foreign nationality alone does not establish a higher general rate. The type of property, whether the home will be a primary residence or not, the taxable base, and whether the buyer meets the conditions for any specific rate must be assessed.

Notice: This guide is for informational purposes and explains the main tax rules verified for the purchase of a home in Cantabria as of 8 August 2026. It does not constitute personalised tax, legal, financial or notarial advice. The final tax may vary depending on the legal nature of the transfer, the taxable base, reference value, primary residence status, characteristics of the buyer, co-ownership, public housing protection, refurbishment, appurtenances and other circumstances. Rates, limits, forms and requirements are subject to change. Before signing or filing a self-assessment, the applicable official regulations must be checked and, where necessary, individual professional advice should be obtained.

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