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Taxes when buying a home in España

Taxation of property purchases

There is no single tax rate for buying a home in España.

First, you need to determine whether the transaction is a resale or a first sale of a new home. You then need to identify the autonomous community, foral territory or special tax regime applicable to the property.

Last reviewed: 8 August 2026 Jurisdiction: España → competent territory Article TAX-001
Resale vs. New Build Choose autonomous community
Quick answer

In a standard purchase of a resale home, the buyer normally pays tax under the Transfer Tax category of ITP, the rate, reductions and administration of which depend on the competent territory. In a new home sold by the developer as a first sale, within the VAT territory, the buyer is subject to IVA and the deed may also be subject to AJD when the applicable conditions are met legal requirements. VAT on residential property is currently 10% as a general rule and 4% for certain officially protected housing under the special or public development scheme. Canarias, Ceuta and Melilla have special indirect tax regimes and should not be calculated by automatically applying mainland Spanish VAT.

ITP

Resale property

Used property sada is normally subject to Transfer Tax for Consideration. The specific rate must be determined by the autonomous community or provincial territory.

IVA

New-build property

For first-time transfers by the developer within VAT territory, residential property is currently subject to 10% as a general rule.

AJD

Registrable deed

The variable rate for notarial documents may apply where the legal requirements are met. The specific rate depends on the territory.

VR

Reference value

It may determine the ITP/AJD tax base in the cases provided for and must be checked for the relevant property and tax year.

Tax map for the purchase

First classify the transfer; then calculate the tax

“New-build property” and “resale property” are practical ways of describing the transaction, but for tax purposes, it is particularly important whether this is a first transfer by the developer, a second or subsequent transfer, and who is making the transfer.

Typical situation Main tax What determines the amount What needs to be checked
Used property sada / resale
Resale property 		ITP · Transfer Tax for Consideration Rate, scale, reductions and tax benefits of the competent autonomous community or territory. Location, tax base, reference value and eligibility requirements for any tax benefit.
First transfer of a new-build property by the developer
VAT territory 		VAT + possible AJD State VAT applicable to the property and the regional/territorial AJD rate. Whether it is a first transfer, the tax territory, the deed, and any possible tax relief or exemptions.
Special-regime VPO or public housing development
Specific case 		Reduced VAT where the requirements are met The VAT Act currently provides for 4% for homes covered by this case. Administrative classification of the property and exact compliance with the conditions.
Certain business transactions involving used properties Different treatment may apply The VAT Act provides for cases in which the exemption may be waived in transactions that meet the requirements. Do not automatically apply the rules for private buyers to business transactions.
Canarias, Ceuta or Melilla
Special territorial tax regime 		Do not automatically apply mainland Spanish VAT Territory-specific tax regulations. Canarias: IGIC regime. Ceuta and Melilla: IPSI regime and applicable local tax regulations.
Do not use a “national average” for ITP or AJD to finalise a budget

Regional rates and tax relief may vary materially between territories depending on the price, age, disability, large-family status, primary residence status, or other requirements. The rate must be verified in the relevant jurisdiction before calculating the final cost.

Resale property · ITP

For a usada property, the location of the property changes the calculation

The Spanish Tax Agency states that the ordinary purchase of a usada property requires the buyer to pay Transfer Tax (Transmisiones Patrimoniales Onerosas), which is paid to the regional tax authority corresponding to the location of the property.

The national framework is set out in the consolidated text of the Tax on Property Transfers and Documented Legal Acts, but the autonomous communities under the common regime have legislative powers over certain elements such as tax rates and benefits within the legal framework.

  • Identify the autonomous community or chartered territory.
  • Check the current general rate for the transaction.
  • Check whether there is a progressive scale based on the property's value.
  • Check reduced rates and all their requirements.
  • Determine the taxable base correctly.
  • Check the reference value where applicable.
  • Verify the current regional form, procedure and deadline.
Complete ITP guide
Guide and calculator for property taxes applicable to home purchases in España
Calculating a purchase requires distinguishing between the type of transfer, tax territory, taxable base and possible benefits.

New build · IVA and AJD

The developer's first sale follows a different tax route

In mainland Spain and Islas Baleares, the sale of a new home by the developer as a first sale is subject to IVA. The deed may also give rise to the variable-rate charge for Actos Jurídicos Documentados where the requirements established by law are met.

10%

Standard IVA rate for housing

The AEAT currently sets a general rate of 10% for sales of homes subject to this reduced rate in IVA territory.

Within the legal conditions, it includes up to two garages and ancillary units located in the building when transferred together.

4%

Certain VPO homes

4% applies to homes administratively classified as special-regime or publicly promoted official protected housing where the legal requirements are met.

It should not be applied simply because a home is advertised as “protected”.

AJD

Notarial documents

First copies of deeds that meet the requirements of the article 31.2 of the consolidated ITP/AJD text may be subject to the graduated rate.

The AJD rate must be verified in the relevant jurisdiction.

The 10% VAT is not a “total purchase rate”

When buying a new-build home, AJD and the other acquisition costs must also be reviewed. Notary, Land Registry, advisory, valuation or other costs should not be grouped together with taxes as though they were the same concept.

See VAT and AJD on new-build properties New-build purchase process

Tax jurisdiction

España does not operate as a single real-estate tax zone

Acquisition taxation combines national rules with powers held by autonomous communities, foral jurisdictions and special territorial indirect-tax regimes. Determining the location is not a detail: it is part of the calculation.

Autonomous communities

Common regime

ITP and AJD are subject to the national framework, but the autonomous communities exercise regulatory powers over relevant elements of the tax.

FOR

Navarre

It has its own foral regime. Figures and procedures must be checked with the Regional Tax Authority of Navarre and its current regulations.

Basque Country

País Vasco

It should not be treated as a single common-regime jurisdiction. Álava, Bizkaia and Gipuzkoa have foral regulations that must be addressed by historical territory.

Spain

Canarias, Ceuta and Melilla

Spanish VAT applies in the Peninsula and the Balearic Islands. Canarias uses IGIC; Ceuta and Melilla use IPSI and have specific territorial rules.

Buyer safety rule

Do not automatically transfer a calculator, rate or reduction from one autonomous community to another. The RealtorList database keeps each tax jurisdiction as an independent package specifically to prevent this error.

Tax base · Catastro

The purchase price is not always the only figure you need to consider

The Directorate-General for the Cadastre determines the reference value of properties each year. Where a transfer is subject to ITP/AJD in the cases provided for, this value may determine the tax base.

Catastro states that if the declared value, price or consideration paid is higher than the reference value, the highest of these amounts is used for the relevant taxes.

  • The reference value is not the same as the cadastral value.
  • It is not the same as a mortgage valuation.
  • It should not be confused with the price agreed between buyer and seller.
  • It is determined for each tax year and must be checked for the relevant date.
  • It may be challenged through the available tax procedures when it has tax effects.
Understanding the reference value
Cadastral value ≠ reference value

The cadastral value is used, among other purposes, as the basis for IBI. The reference value is a different concept and may be used in the tax base for ITP/AJD and Inheritance and Gift Tax.

Confusion between these two values is one of the most common sources of incorrect calculations before a purchase.

Taxes by location

Choose where the property is located to continue with the correct calculation

The following pages are responsible for the rates, reductions, conditions and territorial specifics. This national guide does not duplicate those rates.

Andalucía ITP, IVA and AJD Aragón ITP, IVA and AJD Asturias ITP, IVA and AJD Illes Balears ITP, IVA and AJD Canarias ITP, IGIC and AJD · special regime Cantabria ITP, IVA and AJD Castilla-La Mancha ITP, IVA and AJD Castilla y León ITP, IVA and AJD Catalonia ITP, IVA and AJD Valencian Community ITP, IVA and AJD Extremadura ITP, IVA and AJD Galicia ITP, IVA and AJD Comunidad de Madrid ITP, IVA and AJD Región de Murcia ITP, IVA and AJD Navarre Foral regime País Vasco Álava · Bizkaia · Gipuzkoa La Rioja ITP, IVA and AJD Ceuta ITP, AJD and IPSI Melilla ITP, AJD and IPSI

Taxes vs. costs

Not all costs of buying a property are taxes

A correct budget separates taxes from fees, tariffs, services and financing costs.

TAX

Taxes

ITP, IVA, AJD and equivalent or special regional taxes where applicable.

NOT

Notary and Land Registry

These are costs related to formalisation and registration, but should not be labelled as property purchase taxes.

PRO

Professional services

A lawyer, adviser, administrative agent, estate agent or other professionals may charge fees depending on the service contracted.

HIP

Financing

Valuation fees and other mortgage-related items are subject to their own framework and are not equivalent to the acquisition tax.

View all purchase costs

Special situation of the seller

If the seller is non-resident, the buyer may have an additional withholding obligation

This is not an additional tax that in itself increases the purchase price for the buyer, but it may create an operational tax obligation for them.

IRNR regulations establish a withholding payment on account in certain cases involving the acquisition of properties from non-resident sellers. This matter belongs in its specific guide because it affects the seller's tax position and the buyer's procedure.

Withholding tax for non-resident sellers
Do not add this withholding as though it were another acquisition tax

The buyer’s role is to withhold and pay over part of the purchase price on account of the transferor’s tax liability when the legal requirements are met. The seller’s tax residence should be checked before completion.

Common mistakes

Seven calculations that can result in an incorrect budget

01

Applying a national ITP rate

The specific ITP rate must be determined in the relevant jurisdiction.

02

Using the ITP rate from another autonomous community

A reduction in Andalucía does not prove that the same reduction exists in Madrid, Cataluña or Valencia.

03

Applying only IVA to new-build property

The deed may trigger AJD, whose treatment must be checked by jurisdiction.

04

Confusing the price with the taxable base

For certain property taxes, the reference value and applicable valuation rules must be checked.

05

Applying IVA in Canarias

Canarias is outside the scope of Spanish IVA and uses its IGIC regime.

06

Treating País Vasco as a single rate

Tax rules must be checked in Álava, Bizkaia or Gipuzkoa, as applicable.

07

Mixing taxes and costs

The final budget may include many costs, but each item must be classified correctly.

Related guides

Expand only the part of the purchase you need to address

Each URL retains its own purpose to avoid repeating figures and creating contradictory answers within the knowledge base.

How to buy a property in España step by step Complete process from preparation and reservation through to the deed, taxes and registration. ITP on second-hand homes Specific framework for Transfer Tax and links to the regional pages. IVA and AJD when buying a new-build property First transfer, IVA, deed and the territorial treatment of AJD. Catastro reference value How it may affect the taxable base for certain property taxes. Costs of buying a home Distinguish taxes from notary, Land Registry, professional and other costs. New build or resale property Compare not only taxation, but also the process, documentation and risks. Buying as a foreigner or non-resident NIE, funds, taxation, financing and issues specific to international buyers. Taxes after buying IBI, IRNR and other costs or obligations during ownership.

Buyer assistance

Calculate taxes after establishing the property, transaction and jurisdiction

The correct tax treatment depends on the property and jurisdiction. For an actual purchase, combine official information with professionals relevant to the location, language, property type and required service.

Verified official sources

The national source defines the framework; the regional source determines the rate where applicable

These sources were checked for this guide on 8 August 2026. Regional rates, reductions, forms and deadlines must also be checked with the tax authority in the specific jurisdiction.

AEAT · Official source Buying a home: VAT or ITP? Distinguish between first transfers of new homes and resales of homes or sada, identify who bears the tax and sets out the current VAT rates for homes. BOE · Level 1 VAT Law 37/1992 State legal basis for VAT, first and subsequent transfers, exemptions and reduced rates applicable to homes in VAT territory. BOE · Level 1 Consolidated text of ITP and AJD State framework for Transfer Tax and Stamp Duty, including regional authority over tax rates. BOE · Jurisdiction check Law 22/2009 Funding framework and tax powers of the ordinary-regime autonomous communities. Directorate-General for the Cadastre Reference value Explains its role in the ITP/AJD tax base and the difference compared with the cadastral value. AEAT · VAT territory Peninsula and Islas Baleares Confirms that Canarias, Ceuta and Melilla fall outside the territorial scope of Spanish VAT. Canary Islands Tax Agency Canary Islands General Indirect Tax Official territorial source for IGIC. The rates and benefits of purchasing a property in Canarias must be checked against its own regulations. AEAT · Ceuta and Melilla Special tax regime Confirms that VAT does not apply in Ceuta and Melilla and that instead IPSI applies under their specific tax regime. BOE · Regional regime Economic Agreement of País Vasco Source for verifying jurisdiction. Specific rates must be determined by Álava, Bizkaia or Gipuzkoa. BOE · Regional regime Navarre Economic Agreement Framework for Navarre's regional tax jurisdiction; specific figures require regulations and sources from the Regional Treasury.
Verification status: 8 August 2026

The national data published here are limited to verifiable facts with official sources. Autonomous-community and regional percentages are kept off this URL and must be updated independently in each territorial guide.

Frequently asked questions

Taxes when buying a property in España

No. The tax depends on the type of transaction and the jurisdiction. Resale properties are generally subject to ITP, the rate of which depends on the territory. For the first transfer of a newly built home in the VAT territory, VAT and, where applicable, AJD apply. Canarias, Ceuta and Melilla have special indirect tax regimes.

In a standard purchase of a property or sada, the buyer pays the Transfer Tax for Consideration component of ITP. The rate, reductions, reliefs, procedure and deadline must be checked with the autonomous community or competent tax territory.

In the VAT territory, the sale of a newly built property subject to tax is currently taxed at 10% as a general rule. The law provides for 4% for certain special-regime subsidised housing properties or publicly promoted housing where the requirements are met. Canarias, Ceuta and Melilla should not be calculated using these VAT rates.

On the first transfer of a newly built property subject to VAT, the buyer pays VAT. In addition, the deed may be subject to the variable AJD charge where the legal requirements are met. The AJD rate is determined in the competent territorial jurisdiction.

It is a value determined annually by the Directorate-General for the Cadastre which may be used to determine the taxable base for ITP/AJD and Inheritance and Gift Tax in the cases provided for. It is not the same as the cadastral value, a mortgage valuation or the purchase price.

This should not be assumed. Where the reference value applies, it may determine the taxable base. Catastro also states that if the price, consideration or declared value is higher than the reference value, the highest of these figures is used for the relevant taxes.

The basic classification of an acquisition as a transaction subject to ITP, IVA or AJD depends on the transaction and the jurisdiction, not simply on nationality. However, certain reduced rates or regional tax relief may require specific conditions that must be checked for the individual buyer.

Spanish IVA does not apply in Canarias. Canarias has the Canary Islands General Indirect Tax (IGIC), as well as its own tax rules. The tax treatment of a purchase must be determined specifically under Canary Islands regulations.

No. They may form part of the total acquisition cost, but they should be distinguished from ITP, IVA, AJD and other taxes. The guide to purchase costs covers these concepts separately.

At a minimum, you need to identify the property, its location, whether it is a first transfer or resale, the price, the applicable tax base, the reference value where applicable, and the circumstances required for any tax relief. You must then consult the current regulations in force in the competent jurisdiction.

Notice: This content is for informational purposes only and does not constitute personalised tax, legal, financial, mortgage, technical or notarial advice. Rates, reductions, allowances, tax bases, forms and deadlines may change and depend on the autonomous community, foral territory, special tax regime, type of transaction, property and the taxpayer's circumstances. Before filing a self-assessment tax return or incurring a cost, check the current official source and seek professional advice where necessary.

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