Purchase taxation · Castilla y León
Resale properties and new builds follow different tax routes.
In Castilla y León, an ordinary purchase of a home or usada is normally subject to Tax on Onerous Property Transfers (TPO/ITP). An ordinary first transfer of a new home is normally subject to IVA and, where the deed meets the legal requirements, to Documented Legal Acts Tax (AJD). Regional reduced rates exist, but all their conditions must be checked.
Guide contents
Check the tax before calculating it
Main rates
Three figures provide guidance for an ordinary purchase in Castilla y León
These figures are starting points. The tax base and any tax relief must be checked before calculating the final tax.
Resale property
8% / 10%8% on the first 250.000 € of the tax base and 10% on the portion exceeding 250.000 €.
It is not 10% on the entire transaction when the tax base exceeds 250.000 €.
Standard first transfer
10%State rate applicable to buildings or parts of buildings suitable for residential use, subject to the rules established by the IVA Law.
IVA is not set by Castilla y León.
Taxable deed
1,5%Standard regional rate for first copies of notarial deeds and records subject to the notarial documents category.
Reduced rates may apply if the requirements are met.
| Transaction | Main tax | Reference rate | What to check |
|---|---|---|---|
| Second-hand property | TPO / ITP | 8% up to 250.000 € + 10% on the excess | Tax base, reference value and possible reduced rates. |
| First transfer of a standard residential property | VAT + possible AJD | VAT 10% + general AJD 1,5% | The transfer must be subject to VAT and the deed must be subject to AJD. |
| Main residence with a tax benefit | ITP or AJD depending on the transaction | There may be a 4%, 0,50% or 0,01% | Age, first home, income, large family, disability, subsidised housing and other requirements. |
| Transaction with waiver of VAT exemption | VAT + AJD depending on the case | Increased AJD 2% | This is a special case, not a standard residential purchase by a consumer. |
First, the tax treatment of the transfer must be determined. A resale purchase is generally subject to TPO/ITP, whereas a first transfer of a property by a developer is generally subject to VAT and, where applicable, AJD.
Resale · TPO/ITP
The general property rate is progressive from 250.000 € onwards
The regulations of Castilla y León set a general rate of 8% for property transfers. When the tax base exceeds 250.000 €, 8% applies to the first 250.000 € and the excess is taxed at 10%.
- Up to a tax base of 250.000 €, the general rate is 8%.
- Only the portion exceeding 250.000 € is taxed at 10%.
- The relevant figure is the taxable base, not necessarily the advertised price.
- Before applying the general scale, check whether a reduced rate applies.
200.000 € × 8% = 16.000 €.
ITP: 16.000 €
First 250.000 € × 8% = 20.000 €.
Excess of 100.000 € × 10% = 10.000 €.
Articles 24 and 25 of Legislative Decree 1/2013 of Castilla y León. The above scale corresponds to the current general real-estate regime verified on 9 August 2026.
Taxable amount
Do not calculate ITP solely on the signed price
For properties subject to ITP/AJD, the Catastro reference value may determine the tax base. If the declared value, the price or the consideration exceed the reference value, the higher amount is used.
There is a reference value
It acts as the minimum tax base in the cases provided for by law.
The price is higher
If the declared value, price or consideration exceeds the reference value, the higher amount is used.
There is no reference value
Without prejudice to administrative verification, the tax base is determined in accordance with the applicable legal rules, using the relevant amount between the declared value and market value.
The reference value has a specific use in ITP/AJD and ISD. The cadastral value serves other purposes, including as the basis for IBI.
TPO benefits
ITP may be reduced to 4% for certain primary residences
The reduced rate of 4% does not depend solely on the value of the property. The purchase must be intended as a primary residence and must also fall within one of the cases provided for under regional regulations, while also meeting the common rules set out in Article 28.
Large family
4%It may apply where the buyer is a member of a large family, subject to the remaining legal requirements.
Disability ≥65%
4%It may apply where the buyer or a member of their household has a legally recognised disability rating of 65% or higher.
All under 36
4%All buyers must be under 36 years of age on the date the tax becomes due.
Subsidised housing
4%A reduced rate is also available for certain protected housing or properties classified as public protected housing.
Income limits and the other common requirements must also be met as regulated by Castilla y León. For young buyers and protected housing, the property must also be each buyer's first home.
Young people in rural areas
In a very specific case, ITP may be 0,01%
Castilla y León establishes a super-reduced rate of 0,01% for certain purchases of primary residences by young people. This is a highly conditional benefit and should not be applied solely because the buyer is under 36 years of age.
Age
All buyers must be under 36 years of age on the tax accrual date.
First home
Under the common rules, it must be the first home purchased by each buyer.
Municipality or local entity
The property must be located in a municipality or smaller local entity that does not generally exceed 10.000 inhabitants, or 3.000 inhabitants if it is less than 30 km from a provincial capital.
Tax value
The property's value for the purposes of the tax levied on the acquisition must be less than 150.000 €.
In addition to age, first home, location and value, the common income and main residence rules must be met. The regional government updates the list of municipalities and local entities for these purposes.
140.000 € × 0,01% = 14 €.
ITP: 14 €This result is only valid if the buyer and the property meet all the legal conditions for the tax benefit.
New build · VAT
The ordinary first supply of a property is normally subject to 10% VAT
IVA is a national tax. Law 37/1992 applies the reduced rate of 10% to buildings or parts thereof suitable for use as homes, including, within the legal limits, parking spaces and appurtenances transferred jointly.
- The standard residential rate is 10%.
- The rule may include up to two parking spaces transferred jointly, subject to the legal terms.
- Business premises are not considered appurtenances to a home for these purposes.
- Certain special-regime or publicly developed subsidised homes may be subject to different VAT treatment.
In an ordinary first residential supply, 10% VAT is determined by national legislation. If the deed is subject to the variable AJD charge, the applicable rate is determined in accordance with Castilla y León.
To determine VAT, exemptions and AJD correctly, it is necessary to identify how the specific transfer is taxed rather than relying solely on a commercial description of the property.
Documented Legal Acts
The general AJD rate in Castilla y León is 1,5%
The regional general rate for the variable charge on notarial documents is 1,5%. Reduced rates are available for certain main-residence purchases.
General rate
1,5%First copy of a notarial deed or record that meets the requirements for taxability.
Main residence
0,50%It may apply in certain cases involving large families, a disability of 65% or more, protected housing and buyers under 36 years of age.
Young buyers · rural areas
0,01%It may apply where all buyers are under 36 years of age and the rural area, property value, first-home, income and main-residence requirements are met.
It applies to certain deeds documenting real-estate transfers for which a VAT exemption has been waived. It should not be confused with an ordinary residential new-build purchase.
For loan deeds secured by a mortgage, national legislation considers the lender to be the taxpayer. The AJD on the sale and purchase deed and the tax treatment of the loan deed are different matters.
Reduced rates
ITP and AJD reliefs are subject to additional conditions
Identifying an age, disability or large-family category is not enough. Article 28 establishes common rules that must be reviewed together.
| Condition | General rule | Why it matters |
|---|---|---|
| Income threshold | The combined total taxable bases, less the personal and family allowance, of all purchasers or members of the household who will occupy the property may not generally exceed 31.500 €. | The benefit may be lost even if the age requirement or another personal characteristic is met. |
| Large family | The threshold increases to 37.800 €, plus an additional 6.000 € for each member above the minimum required to qualify as a large family. | The regulations establish a specific threshold. |
| First home | When the benefit arises from being under 36 years of age or from the property being subsidised housing, it must be the first home of each purchaser. | Purchasing another residence may prevent eligibility for the reduced rate. |
| Previous home | In certain cases involving large families or disability, if the purchaser already owns another home, they must sell it within a maximum period of one year from the new purchase. | This is a condition that may be met after signing. |
| Ongoing compliance with conditions | If requirements are subsequently breached, including maintaining the property as the main residence under the applicable terms, it may be necessary to regularise the tax position. | The initial saving is not necessarily final if a subsequent condition is breached. |
The regulations provide for a supplementary tax return for the portion of the tax that was not paid, plus late-payment interest. Where the non-compliance occurs after the tax liability arises, Article 28 establishes a one-month period from the non-compliance to file the supplementary return.
Illustrative examples
How taxes vary depending on the transaction
The examples use hypothetical tax bases and do not replace verification of the reference value or the conditions for a tax benefit.
250.000 € × 8% = 20.000 €.
ITP: 20.000 €
250.000 € × 8% = 20.000 €.
250.000 € × 10% = 25.000 €.
If all the conditions for the 4% rate are met:
140.000 € × 4% = 5.600 €.
IVA: 300.000 € × 10% = 30.000 €.
Standard AJD: 300.000 € × 1,5% = 4.500 €.
Simplified example assuming that the deed is subject to AJD and that this is the base used for illustrative purposes.
If the acquisition meets all the requirements for AJD at 0,50%:
300.000 € × 0,50% = 1.500 €.
The applicable IVA is analysed separately.
Notary fees, Land Registry fees, legal advice, valuation fees, certain financing costs and other expenses form part of the total acquisition budget, but they are not ITP, IVA or AJD.
Self-assessment
Castilla y León uses Form 600 for these transactions
The Regional Government of Castilla y León administers TPO and AJD under the Tax on Property Transfers and Documented Legal Acts. Before filing, the taxable event must be correctly identified, the tax base, rate and any tax relief applied.
- Form 600 for the corresponding self-assessment.
- TPO: general deadline of 30 business days from the date of the act or contract.
- AJD: general deadline of 30 business days from the date the document is issued.
- Keep the deed, supporting documents and tax relief documentation.
- Check the current filing and payment methods at the Tax Authority of Castilla y León.
The tax assessment forms part of the process after formalisation and the deadline is calculated in accordance with tax rules, not from the time the Land Registry completes the registration.
This article verified the official deadlines on 9 August 2026. For a future transaction, the information should be checked again as published by the Tax Authority of Castilla y León.
Common mistakes
Seven mistakes that can affect the calculation
Applying 8% to any price
On a tax base exceeding 250.000 €, the excess is taxed at 10% under the general regime.
Using only the price
The reference value may determine a higher tax base.
Adding ITP and IVA
Taxation depends on the type of transfer. They are not two taxes that are automatically added together in a standard purchase.
Applying 4% based on age alone
Young buyers must also meet the common rules on first homes, income and primary residences.
Confusing 0,01% with 1%
The super-reduced rate is actually 0,01%, but only under very specific conditions.
Adding mortgage AJD to the buyer
For mortgage-backed loans, the taxpayer for AJD is the lender.
Copying rates from another autonomous community
The tarifas and benefits of Andalucía, Madrid, Castilla-La Mancha or another region do not determine the taxation of Castilla y León.
Official sources
Legislation and authorities used for this guide
Regional rates are based on Castilla y León legislation. VAT is governed by national legislation, and the reference value is checked with the Directorate-General for the Cadastre.
The rates and conditions included here have been checked against the consolidated legislation and official pages of the Tax Authority of Castilla y León available on this date.
Related guides
Continues from the regional rule to the appropriate canonical page
Frequently asked questions
ITP, IVA and AJD in Castilla y León
The standard rate for property transfers is 8% on the first 250.000 € of the taxable base. If the taxable base exceeds that amount, the portion exceeding 250.000 € is taxed at 10%.
Not under the standard regime. For a taxable base of 400.000 €, the first 250.000 € is taxed at 8% and the remaining 150.000 € at 10%. The result would be 35.000 € in ITP, unless different tax treatment applies.
Yes. For a primary residence, a rate of 4% may apply where all purchasers are under 36 years of age, but the general requirements must also be met, including those relating to income and first-time homeownership.
Yes, but it is a highly specific tax benefit. Among other conditions, all buyers must be under 36 years of age, it must be their primary residence and first home, the income limit must be met, and the property must meet the territorial and value requirements established for rural areas.
For an ordinary first supply of a building or part of a building suitable for residential use, the national VAT rate is 10%. Certain specific categories of subsidised housing may receive different tax treatment.
The standard rate for the variable charge on notarial documents is subject to 1,5% when the deed meets the legal requirements for taxation. There are reduced rates for 0,50% and 0,01% in certain cases involving a primary residence.
No. For properties, the Catastro reference value may determine the tax base. If the declared value, price or consideration is higher than the reference value, the higher amount is used.
The Regional Government of Castilla y León sets a general deadline of 30 business days for TPO, counted from the date on which the act or contract is executed. For AJD, it also sets 30 business days from the date the document is issued.
It should not automatically be added as a buyer's tax cost. For loan deeds secured by a mortgage, national legislation establishes that the AJD taxpayer is the lender. The purchase deed must be assessed separately.
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