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

Property taxation · Extremadura

In Extremadura, the ITP on a usada property is not simply a 8%.

The purchase of a resale property is normally subject to Transfer Tax, with a progressive tarifa of 8%, 10% and 11%. Reduced rates of 7% and 4% are available for certain primary residences and buyers. For new-build properties, the first transfer is normally subject to IVA, and the deed may also be subject to AJD.

Jurisdiction: Extremadura Last updated: 9 August 2026 FACT-TAX-REG-EXT
View current rates Resale vs. new build
EXT
Short answer

In Extremadura, a usada property is normally subject to ITP. The standard tarifa is progressive: 8% up to 360.000 €, 10% on the portion of the tax base between 360.000,01 € and 600.000 € and 11% on the portion exceeding 600.000 €. If the property will be a primary residence, rates of 7% or 4% may apply if all regional requirements are met. For new-build properties, IVA is normally 10%, and the deed subject to AJD is generally taxed at 1,50%, although there is currently a reduced AJD rate of 0,50% for certain primary residences and 0,10% for certain subsidised housing.

Tax route

First, distinguish between a sada resale property and a new-build property

ITP and IVA are not two taxes that are normally added together on the same standard property purchase. The nature of the transfer determines which tax route the buyer must follow.

Resale property Resale / prosada

The standard transfer of a prosada is normally subject to Transfer Tax (TPO).

Route → ITP / TPO

You should review the progressive general tarifa and then check whether you can apply any of Extremadura’s reduced rates.

New build First transfer by the developer

The first transfer of a property made by the developer is normally subject to IVA.

Route → IVA + possible AJD

IVA on residential property is generally 10%. The deed may also be subject to the progressive charge of AJD.

Main table

Current ITP, IVA and AJD in Extremadura

Reduced rates are not automatic. The buyer must meet all the requirements established for each benefit.

Tax Transaction Type Main conditions
ITP / TPO Properties · band up to 360.000 € 8% Progressive general Tarifa.
ITP / TPO Portion between 360.000,01 € and 600.000 € 10% Only on the portion of the taxable base within this band.
ITP / TPO Portion exceeding 600.000 € 11% Only on the portion exceeding 600.000 €.
ITP / TPO Certain primary residences 7% Value ≤ 200.000 € and established income limits.
ITP / TPO Certain groups 4% You must first meet the requirements of 7% and a protected circumstance.
ITP / TPO Protected housing with a statutory maximum price 4% Main residence + value ≤ 200.000 € + income limits.
ITP / TPO Specific main residence in a rural municipality 4% Municipality or smaller local entity with fewer than 3.000 inhabitants + value and income within the applicable limits.
IVA New-build property 10% General state rate for the delivery of a dwelling.
IVA Specific special-regime or publicly promoted VPO housing 4% Only where the dwelling meets the relevant tax classification.
AJD Taxable notarial documents 1,50% General regional rate.
AJD Certain primary residences 0,50% Value ≤ 200.000 € and current income limits.
AJD Specific protected housing 0,10% Protected housing with a statutory maximum price + requirements for the reduced AJD rate for a main residence.

Resale property

The general ITP of Extremadura is progressive

Article 36 of Legislative Decree 1/2018 establishes a tarifa by brackets. This means that a dwelling costing more than 360.000 € is not taxed in full at 10%.

01

First bracket

8%

On the portion of the taxable base between 0 and 360.000 €.

02

Second bracket

10%

On the portion between 360.000,01 € and 600.000 €.

03

Third bracket

11%

On the portion of the taxable base exceeding 600.000 €.

Example of progressive taxation

If the taxable base were 400.000 €, the first 360.000 € would fall within the 8% bracket and the remaining 40.000 € within the 10% bracket. The 10% does not apply to full 400.000 €.

Main residence

Reduced 7% rate: maximum 200.000 € value and income limits

The purchase may be taxed at 7% if the property is to constituite the buyer's main residence and all of the following conditions are met the established financial requirements.

HAB

Destination

The property must constituite the taxpayer's main residence.

200

Maximum value

200.000 €

The value of the property may not exceed this limit.

IRPF

Income limits

The combined general and savings taxable bases may not exceed 30.000 € for individual taxation or 55.000 € for joint taxation.

Super-reduced rate

4% ITP for certain buyers of a main residence

The requirements for the 7% rate must first be met. In addition, one of the protected circumstances must apply provided for in Article 41.

<36

Under 36 years of age

4%

The taxpayer must be under 36 years of age on the tax accrual date.

FAM

Protected families

4%

Includes certain large families and certain ascendants with two children under the conditions defined by the regulations.

DIS

Disability

4%

Includes, among other cases, officially recognised disability equal to or greater than 65%, reduced mobility, or certain situations involving assistance or representative curatorship.

Belonging to the group is not enough

The 4% rate under Article 41 also requires that the purchase qualify under the regime in Article 40: main residence, maximum value and financial limits.

Rural Extremadura

A main residence in certain municipalities with fewer than 3.000 inhabitants may be taxed at 4%.

The Budget Act of 2026 has updated the thresholds for the rural tax benefit provided for in Article 44 bis.

POP

Municipality

It must be located in a municipality or smaller local entity of Extremadura with a population of fewer than 3.000 inhabitants.

200

Value

≤ 200.000 €

Current threshold for acquisitions subject to the new regime.

IRPF

Income

General and savings tax bases of up to 30.000 € individual or 55.000 € joint.

New build

VAT of 10% generally applies to new homes

VAT is a state tax. The Tax Agency currently sets a general rate of 10% for the sale of homes, including up to two parking spaces per home and appurtenances located in the building when transferred jointly.

IVA

Standard residential property

10%

Standard national rate for the first transfer of a home.

VPO

Specific protected housing

4%

The AEAT provides for 4% for subsidised housing under the special regime or public promotion scheme.

VAT does not necessarily replace AJD

A first transfer subject to VAT may be documented in a deed which, if it meets the requirements for the graduated charge, is also subject to subject to AJD.

Public deed

Standard AJD of 1,50% and new reduced housing rates

Article 46 maintains the standard rate of 1,50%. Law 2/2026 has expanded and simplified the benefits applicable to certain purchases of a primary residence.

AJD

Standard

1,50%

For first copies of notarial deeds and records subject to Notarial Documents where a specific rate does not apply.

HAB

Main residence

0,50%

It currently requires a property value not exceeding 200.000 € and personal income tax bases of up to 30.000 € individually or 55.000 € jointly.

VPO

Subsidised housing

0,10%

For certain protected housing with a legally capped price intended to constitute tui primary residence and also meets the requirements of Article 47.

Very recent change

The reduced AJD rate for a primary residence was 0,75%, with lower thresholds before the reform approved in August 2026. An earlier article, calculator or estimate may already be outdated.

Taxable amount

For a sada property, the signed price is not always the final tax base

For properties, the Catastro reference value may determine the taxable base for ITP and AJD. If the declared value, price or consideration is higher than the reference value, the legal rules for the higher amount apply.

REF

Reference value

Check whether the property has a reference value in force on the date of the transaction.

€

Higher price

A higher price or consideration is not replaced tui by a lower reference value.

≠

Not the cadastral value

The reference value and cadastral value are different concepts.

See the official Catastro FAQs on the reference value .

Examples

How the tax burden changes depending on the transaction

The examples are mathematical. They assume that the stated figure matches the applicable tax base and that, where a reduced rate is used, all its requirements are met.

Resale · base 250.000 € No specific tax benefit

The entire base falls within the first general bracket of 8%.

ITP: 20.000 €
Resale · base 400.000 € Tarifa general progressive rate

360.000 € × 8% = 28.800 €
40.000 € × 10% = 4.000 €

ITP: 32.800 €
Main residence · 180.000 € The requirements of 7% are met

180.000 € × 7%

ITP: 12.600 €
Protected buyer · 180.000 € The full requirements of 4% are met

180.000 € × 4%

ITP: 7.200 €
New build · 250.000 € Standard residential property

250.000 € × 10% VAT

VAT: 25.000 €

AJD must be calculated separately according to the deed and the applicable benefits.

New-build main residence · 180.000 € Scenario meeting the AJD requirements of 0,50%

VAT: 18.000 €
AJD on 180.000 € at 0,50%: 900 €

VAT + AJD: 18.900 €

Foreign buyers

Being a foreigner or non-resident does not in itself create a different general ITP rate

The tarifa depends on the transaction and Extremadura regulations. However, reduced rates linked to a main residence should only apply where the buyer genuinely meets the definition and the remaining legal requirements.

INV

Investment

A property acquired solely as an investment should not be assumed to automatically qualify for main-residence benefits.

RES

Relocation

A buyer relocating to Extremadura should verify that they meet the tax definition of a main residence and the other requirements.

DOC

Supporting evidence

Age, income, disability, housing protection status and other circumstances must be capable of being evidenced.

See also buying a property in España as a foreign or non-resident buyer .

Self-assessment

ITP and AJD are filed using Form 600

The Regional Government of Extremadura uses Form 600 for the assessment and payment return for Transfer Tax and Documented Legal Acts. The general deadline is one month counted from the date on which the act or contract is executed.

600

Model

ITP and AJD Form 600.

1M

Timeframe

1 month

From the tax accrual date of the act or contract.

JEX

Authority

Tax Portal of the Regional Government of Extremadura.

Official access: online filing and payment of Form 600 .

Common mistakes

What you should not do when calculating taxes in Extremadura

01

Use “ITP 8%” for everything

The general tarifa is progressive, and there are also several reduced rates.

02

Apply 10% to the full value of a property worth 400.000 €

Under the general ITP tarifa, only the portion above 360.000 € falls into the second bracket.

03

Confuse IVA and ITP

New-build and resale properties follow different tax routes.

04

Use the old AJD rate of 0,75%

The main-residence rate has recently been amended and may currently be 0,50% if the requirements are met.

05

Ignoring the reference value

It may affect the ITP/AJD tax base.

06

Apply 4% based on age alone

The buyer must also meet the financial requirements and the main-residence requirements set out in the regulations.

Official sources

Regulations used for this guide

Last verified: 9 August 2026.

BOE · Extremadura Legislative Decree 1/2018, of 10 April Consolidated text on devolved taxes. General ITP, reduced rates, AJD and the self-assessment deadline. DOE · Regional Government of Extremadura Law 2/2026, of 3 August Current reform of housing tax benefits: AJD of 0,50%, AJD of 0,10% and update of the rural regime. Regional Government of Extremadura ITPAJD tax benefits 2026 Official summary of the rates for 7%, 4%, 0,50%, 0,10% and their current requirements. Tax Portal Taxable Property Transfers Official information and access to Form 600. Tax Agency VAT or ITP when buying a home State source on new housing, usada and VAT rates of 10% and 4% in the indicated cases. Directorate-General for the Cadastre Reference value Official information on its use in the taxable base for ITP and AJD.
Verification note on the August 2026 reform

The official tax benefits page identifies certain changes for taxable events from 5 August 2026, while the general entry into vigoorce clause of Law 2/2026 sets the day following its publication. For a transaction whose tax liability arose exactly during the transition of 5–6 August, confirmation should be sought from the tax authority. This difference does not affect transactions currently arising after those dates.

Related guides

Continue with the specific tax or cost

Taxes when buying a property in España National guide to distinguishing ITP, VAT and AJD. ITP on resale properties Taxable base, reference value and regional jurisdiction. VAT and AJD on new-build properties Specific taxation of the first supply. Total costs of buying a home Include notary fees, Land Registry fees, financing and professional services. New build or resale property Compare taxes, guarantees and the buying process. How to buy a property in España The complete process, from budgeting to the deed and registration.

Professionals in Extremadura

Calculate the tax based on the specific property and buyer

To determine whether 8%, 7%, 4%, 1,50%, 0,50% or 0,10% applies the nature of the transfer, the tax value, the intended use of the property, the buyer's income and, where applicable, age, disability, family situation, public protection status and rural location must be known.

Frequently asked questions

Taxes when buying a home in Extremadura

The general property tarifa is progressive: 8% on the portion of the tax base up to 360.000 €, 10% on the portion between 360.000,01 € and 600.000 €, and 11% on the portion exceeding 600.000 €. Reduced rates are available in certain cases.

No. The tarifa is progressive. The 10% applies only to the portion of the tax base falling within the second bracket.

When the property is to constitute tui the main residence, its value does not exceed 200.000 € and the combined taxable bases for general income and savings under IRPF do not exceed 30.000 € for individual taxation or 55.000 € for joint taxation.

Yes. Certain buyers under 36 years of age may apply the 4%, but the requirements of the scheme must also be met for main residences under Article 40.

The circumstances covered include certain large families, certain ascendants with children and certain people with disabilities or reduced mobility. There are also specific rules for certain protected housing and rural main residences.

The Spanish Tax Agency currently sets IVA at 10% as the general rate for home sales. Certain special-regime officially protected homes or publicly developed housing are taxed at 4%.

The general regional rate for notarial documents is 1,50%. A purchase that meets the current main-residence requirements may qualify for 0,50%, and certain protected housing with a legally capped price may qualify for 0,10%.

For current transactions, this figure should not be applied automatically. The reform of August 2026 set the reduced rate under Article 47 at 0,50% and increased the corresponding financial thresholds.

Yes. Certain main residences located in municipalities and smaller local entities with fewer than 3.000 inhabitants may qualify for ITP at 4% if they meet the current value and income thresholds established by law.

Not necessarily. For properties, the value of the Catastro reference may be relevant. The taxable base must be determined in accordance with the applicable national rules before calculating the tax due.

The regulations in Extremadura generally establish a deadline of one month from the date on which the taxable act or contract arises for ITP/AJD purposes.

Nationality alone does not establish a higher general tarifa. However, tax benefits linked to a main residence, income, age or other circumstances can only be used when the buyer genuinely meets the relevant requirements.

Notice: This guide is for information purposes and does not replace personalised tax, legal, financial or notarial advice. Reduced rates of Extremadura depend on specific requirements relating to taxable value, main residence, income, age, disability, family circumstances, rural location and public protection status. The regulations have been amended recently in August 2026. Before signing or self-assessing the tax, verify the specific transaction with the Tax Portal of the Regional Government of Extremadura or with a qualified professional.

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