¿Cuál es el ITP general al comprar una vivienda de segunda mano en Galicia?

Con carácter general, la compra de una vivienda usada en Galicia tributa por Transmisiones Patrimoniales Onerosas (TPO), modalidad del ITPAJD, al 8%. La persona compradora es el sujeto pasivo y debe comprobar si puede aplicar un tipo reducido antes de calcular la cuota.

¿Qué tipo de ITP puede aplicarse a una vivienda habitual en Galicia?

El tipo reducido para vivienda habitual es del 7% cuando se cumplen los requisitos legales. Entre otros controles, el precio de adquisición y la suma del patrimonio relevante no pueden superar 240.000 euros, incrementados en 30.000 euros por cada miembro de la unidad familiar que exceda del primero.

¿Un comprador menor de 36 años puede pagar un 3% de ITP en Galicia?

Sí, la normativa gallega prevé un tipo del 3% para la adquisición de vivienda habitual por menores de 36 años, siempre que se cumplan todos los requisitos, incluidos la formalización en escritura pública y los límites económicos aplicables.

¿Qué impuestos se pagan normalmente en una vivienda nueva en Galicia?

Cuando la adquisición de vivienda nueva está sujeta a IVA, la vivienda apta para uso residencial tributa normalmente al 10% de IVA y la escritura de compraventa queda además sujeta a AJD. En Galicia el tipo general de AJD para esta escritura es del 1,5%, salvo que resulte aplicable un tipo reducido.

¿Cuál es el AJD reducido para vivienda habitual en Galicia?

La adquisición de vivienda habitual puede aplicar un 1% de AJD si cumple los requisitos legales. Para determinados perfiles, como personas con discapacidad igual o superior al 65%, familias numerosas, menores de 36 años, víctimas de violencia de género y familias monoparentales, el tipo puede ser del 0,5% si se cumplen las condiciones correspondientes.

¿Comprar en una zona rural de Galicia significa no pagar ITP?

No de forma automática. Existe un 6% para determinadas viviendas situadas en parroquias consideradas zonas poco pobladas o áreas rurales y un 5% cuando además es vivienda habitual y se cumplen sus requisitos. La deducción del 100% de la cuota se reserva a determinados compradores que ya tienen derecho a ciertos tipos reducidos y cumplen la localización y demás condiciones legales.

¿Qué valor se utiliza como base del ITP si el valor de referencia es superior al precio?

Cuando existe valor de referencia y la operación está sujeta a ITPAJD, ese valor funciona como base mínima. Si el valor declarado, el precio o la contraprestación pagada son superiores, se toma la mayor de esas magnitudes. Si no existe valor de referencia certificable, se aplica la regla correspondiente entre valor declarado, precio o contraprestación y valor de mercado.

¿Cuál es el plazo para presentar el ITP o AJD en Galicia?

La Axencia Tributaria de Galicia indica un plazo de un mes para la autoliquidación de estas operaciones mediante el modelo 600. La presentación puede realizarse por las vías habilitadas por ATRIGA y deben revisarse las instrucciones vigentes para el hecho imponible concreto.

¿El comprador paga también el AJD de la escritura de su hipoteca?

No debe confundirse el AJD de la escritura de compraventa con el de la escritura del préstamo hipotecario. En los préstamos con garantía hipotecaria, la normativa estatal considera sujeto pasivo al prestamista; por tanto, no debe añadirse automáticamente ese AJD hipotecario como impuesto soportado por el comprador.

¿Un extranjero o no residente paga un ITP general diferente por comprar en Galicia?

La nacionalidad o la condición de no residente, por sí solas, no crean otro tipo general de TPO o AJD para la compra de una vivienda situada en Galicia. Los tipos reducidos dependen de los requisitos específicos de cada beneficio fiscal, por lo que debe comprobarse la situación personal y la operación concreta.

Property taxes in Galicia: ITP, IVA and AJD

Real-estate taxation · Galicia

In Galicia, resale properties are generally subject to TPO; new homes subject to VAT combine VAT and AJD.

The correct calculation depends on the type of transfer, the intended use of the property, the buyer's profile, the rural location where applicable, and the taxable base. The figures in this guide have been verified for Galicia and should not be applied to another autonomous community.

Last updated: 9 August 2026 Jurisdiction: Galicia VAT: national regulations

View main rates Check reduced rates

Short answer

Which tax to consider first depending on the property

For a standard residential purchase in Galicia, the first question is whether the transfer is subject to TPO or VAT. The regional rates, tax reliefs and taxable base are then checked.

Resale property

8% standard TPO

A usada or second-hand property, or one transferred for the second or subsequent time, is normally subject to TPO, unless special transaction rules apply.

Main residence

7% TPO

This may apply if the property will be the buyer's main residence and the public deed and statutory price and wealth limits are met.

Specific buyer profiles

3% TPO

Rates are available for disability, large families, buyers under 36, victims of gender-based violence and single-parent families.

New build subject to VAT

10% VAT + 1,5% AJD

This is the general framework for a first residential transfer subject to VAT, before checking regional AJD reductions.

Do not use an outdated table showing 10% as the standard ITP rate in Galicia.

ATRIGA currently publishes a standard rate of 8% for the purchase of a usada property. Rates and reliefs must be checked against the regulations in force on the tax due date.

Resale property · ITP / TPO

The 8% is the starting point, not always the final outcome

The relevant category for a property usada is Taxable Property Transfers (TPO), included within ITPAJD. The buyer is responsible for self-assessing the tax.

8% — general rate for a property usada.
7% — primary residence, subject to the applicable requirements and limits.
6% — property in parishes classified as sparsely populated areas or rural areas.
5% — primary residence in those areas where the primary-residence rate conditions are also met.
6% — property for immediate refurbishment for residential use; 4% where it is also in a rural/sparsely populated area and the conditions are met.

Immediate refurbishment

ATRIGA requires the works to be completed within a maximum of 36 months and the property to be used as a residence at that time in order to qualify for the specific refurbishment relief.

Legal documents, calculator, keys and a house model to explain property taxation in España — The tax treatment of a property sale must be calculated based on the regulations of the competent autonomous community and the specific circumstances of the property and buyer.

Primary residence and protected groups

Galicia combines reduced rates with personal, financial and documentary requirements

Belonging to a category alone is not enough. All conditions for the relief must be verified, including use as a primary residence, financial limits where applicable, and their inclusion in the public deed.

Scenario	TPO / ITP	AJD on taxable acquisitions	Key checks
Main residence	7%	1%	Price and assets up to 240.000 €, plus 30.000 € for each family-unit member beyond the first; public deed and other conditions.
Under 36 years of age	3%	0,5%	Primary residence, age, public deed and limits of 240.000 € plus family increases.
Disability ≥65%	3%	0,5%	Primary residence, degree of disability and public documentation; check specific requirements.
Large family	3%	0,5%	Price and assets up to 400.000 €, plus 50.000 € for each member exceeding the minimum required for large-family status.
Victim of gender-based violence	3%	0,5%	Primary residence, public deed and a price limit of 240.000 € plus 30.000 € for each member beyond the first, in addition to the required proof.
Single-parent family	3%	0,5%	Relevant registration/certificate, primary residence, public deed and limits of 240.000 € plus family increases.

Special rural rule

Buyers entitled to certain reduced rates of 3% who purchase their home in a parish officially classified as a sparsely populated or rural area may be eligible for a deduction of 100% from the tax due. The deduction is not universal: it requires meeting the reduced-rate eligibility criteria and the official location requirement. Form 600 must still be filed.

Rules in force in 2026

Law 5/2025 amended the Galician framework with effect from 1 January 2026.

Key changes for buyers include updated certain financial thresholds and the inclusion of single-parent families in the reduced rates for primary residences.

Single-parent families may qualify for 3% TPO y 0,5% AJD if they meet all requirements.
The 240.000 € thresholds and the 30.000 € increases per member apply in the cases specified by current regulations.
The law provides specific rules where the buyer owns another home and sells it within the statutory time limit, so the existence of another home should not be answered automatically.
ATRIGA published updated instructions for form 600, effective from 1 January 2026.

New build · State VAT

Residentially suitable property is normally subject to 10% VAT when the transfer is subject to the tax.

VAT is not a Galician autonomous tax rate: it derives from Spain's national VAT Law. The key issue is whether the specific transaction is subject to VAT, normally on the developer's first transfer, not simply whether the property appears “new”.

10% VAT: buildings or parts of buildings suitable for residential use.
10% includes up to two parking spaces and appurtenances located in the same building when transferred together, subject to the legal conditions.
Commercial premises are not considered appurtenances to the home for these purposes.
4% VAT: certain cases of special-regime subsidised housing or publicly promoted housing delivered by the developer.

VAT and TPO are not added together as two ordinary taxes on the same transfer.

The transaction must first be classified. If the purchase is subject to VAT and formalised in a public deed meeting the AJD requirements, VAT + AJD is normally assessed; if it is subject to TPO, the progressive AJD charge is not added to the same sale.

Documented Legal Acts

The standard AJD rate of Galicia is 1,5%, with reductions for main residences

For a new-build home purchase subject to VAT, the public deed of sale is normally subject to the progressive AJD charge if it meets the legal requirements.

Standard

1,5%

Standard rate published by ATRIGA for notarial documents subject to AJD and for new-build home purchases subject to VAT where no reduced rate applies.

Main residence

1%

Applicable subject to the main residence requirements and financial thresholds established by Galician legislation.

Specific buyer profiles

0,5%

It may apply to the profiles provided for by law—including those under 36, people with disabilities, large families, victims of gender-based violence and single-parent families—if they meet the relevant conditions.

The deed of sale and the mortgage loan deed are separate transactions/documents. For a loan secured by a mortgage, national law identifies the lender as the taxpayer for mortgage AJD.

Taxable amount

The purchase price is not always the final taxable amount

For properties subject to ITPAJD, the Catastro reference value serves as a minimum benchmark when it exists and can be certified.

If a reference value exists, it is used as the taxable base in accordance with the applicable regulations.
If the declared value, price or consideration paid is higher, the highest of those amounts is used.
If no reference value exists or it cannot be certified, ATRIGA states that the taxable base will be the highest of the declared value, price/consideration and market value.
The reference value may be challenged when it has tax effects, through the relevant tax procedures.

Illustrative examples

How tax charges change with the same property price

These examples isolate the main taxes and assume a taxable base of 200.000 €, with no higher reference value and—with all eligibility requirements met where indicated—all relief conditions satisfied.

Usada · general

16.000 €

200.000 € × 8% TPO.

Main residence · 7%

14.000 €

200.000 € × 7%, only if all requirements are met.

Under 36 · 3%

6.000 €

200.000 € × 3%, subject to age, main residence, deed and financial limits.

New · general

23.000 €

20.000 € VAT + 3.000 € AJD in the simplified example.

Rural area + reduced profile

A buyer who can apply one of the 3% rates covered by the rural deduction and purchases in an officially included parish may qualify for a deduction of 100% of the tax due. This requires checking all requirements and does not remove the obligation to file form 600.

Form 600 and deadline

ATRIGA sets one month for filing TPO and AJD

For transactions whose tax revenue belongs to Galicia, form 600 is used to self-assess TPO and AJD, except where a specific form applies.

General deadline stated by ATRIGA: one month from the taxable act or contract.
Filing may be electronic or in person, depending on the available channels.
The instructions for form 600 are updated for taxable events from 1 January 2026.
VAT on the first transfer is charged on the transaction in accordance with national legislation; it is not replaced by form 600.

Common mistakes

Six calculations to avoid

Using the old 10%

The current general rate published by ATRIGA for usada housing is 8%.

Confusing “new” with VAT

Tax treatment depends on the tax nature of the transfer, not only on the property's appearance or age.

Applying 3% based on age alone

Being under 36 years old is not enough: primary residence, limits and formalities must also be met.

Assuming that rural = 0%

The 100% deduction is limited to qualifying profiles and parishes under the regulations.

Ignoring the reference value

It may result in a tax base higher than the agreed price.

Charging the buyer the mortgage AJD

The mortgage loan deed has its own rule on the taxable person: the lender.

Relevant professional assistance

Search for professionals by Galicia, service and purchase type

A useful tax calculation must start with the property's location and the type of transaction. In RealtorList, professional recommendations must first be filtered by location, service, language and speciality before applying any directory priority.

Official sources

Regulations and authorities used to verify this guide

Last verified: 9 August 2026. Regional sources substantiate Galician rates and reliefs; national sources substantiate VAT and the general ITPAJD framework.

ATRIGA · GaliciaPurchase of a sada or second-hand homeGeneral rate 8%, reduced rates, form 600 and deadline. ATRIGA · TPOTax relief approved by GaliciaPrimary residence, young people, disability, large families, gender-based violence, single-parent families, rural areas and renovation. ATRIGA · AJDDocumented legal acts: notarial documentsGeneral rate 1,5%, taxable person, form 600 and deadline. ATRIGA · AJDReduced AJD ratesPrimary residence and profiles qualifying for 1% and 0,5% rates, subject to requirements. ATRIGA · Tax baseReference valueApplication of the reference value and rules where it does not exist or the price is higher. ATRIGA · ProcedureForm 600 updated since 01/01/2026Current form, instructions and annexes for the relevant taxable events. Xunta de Galicia · DOGLaw 5/2025, on fiscal and administrative measuresTax changes effective vigor from 1 January 2026, including housing benefits. ATRIGA · RegulationsRegulations related to ITPAJDAccess to Legislative Decree 1/2011 on devolved taxes of Galicia and the national framework. BOE · VATVAT Law 37/1992National rates, including 10% for residential properties and 4% in certain VPO cases. BOE · ITPAJDRoyal Legislative Decree 1/1993National framework for TPO/AJD, the tax base and the taxpayer rule for mortgage loans.

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This page addresses only purchase taxes in Galicia. The national framework and differences by property type have their own URLs.

Frequently asked questions

ITP, VAT and AJD when buying a home in Galicia

What is the standard ITP rate when buying a resale home in Galicia?

As a general rule, the purchase of a usada property in Galicia is subject to Transfer Tax (TPO), a category of ITPAJD, at 8%. The buyer is the taxpayer and must check whether they qualify for a reduced rate before calculating the tax due.

What ITP rate may apply to a main residence in Galicia?

The reduced rate for a main residence is 7% when the legal requirements are met. Among other conditions, the purchase price and the total relevant assets may not exceed 240.000 euros, increased by 30.000 euros for each member of the household beyond the first.

Can a buyer under 36 years old pay 3% ITP in Galicia?

Yes, Galician regulations provide for a rate of 3% for the purchase of a main residence by buyers under 36 years of age, provided that all requirements are met, including execution in a public deed and the applicable financial limits.

What taxes are normally payable on a new-build home in Galicia?

When the purchase of a new-build home is subject to VAT, a property suitable for residential use is normally taxed at 10% VAT, and the deed of sale is also subject to AJD. In Galicia, the standard AJD rate for this deed is 1,5%, unless a reduced rate applies.

What is the reduced AJD rate for a main residence in Galicia?

The purchase of a main residence may qualify for an AJD rate of 1% if the legal requirements are met. For certain groups, such as people with a disability of 65% or more, large families, individuals under 36 years of age, victims of gender-based violence and single-parent families, the rate may be 0,5% if the relevant conditions are met.

Does buying in a rural area of Galicia mean you do not have to pay ITP?

Not automatically. A rate of 6% is available for certain homes located in parishes classified as sparsely populated or rural areas, and a rate of 5% applies where the property is also a main residence and the relevant requirements are met. The deduction of 100% from the tax due is reserved for certain buyers who already qualify for certain reduced rates and meet the location and other legal requirements.

What value is used as the ITP tax base if the reference value is higher than the price?

Where a reference value exists and the transaction is subject to ITPAJD, that value serves as the minimum tax base. If the declared value, price or consideration paid is higher, the highest of those amounts is used. If there is no certifiable reference value, the applicable rule is applied to the declared value, price or consideration, and market value.

What is the deadline for filing ITP or AJD in Galicia?

The Axencia Tributaria de Galicia states that these transactions must be self-assessed within one month using form 600. Filing may be made through the channels provided by ATRIGA, and the current instructions for the specific taxable event should be checked.

Does the buyer also pay AJD on their mortgage deed?

The AJD on the purchase deed should not be confused with that on the mortgage loan deed. For loans secured by a mortgage, national legislation considers the lender to be the taxpayer; therefore, this mortgage AJD should not automatically be added as a tax borne by the buyer.

Does a foreign or non-resident buyer pay a different standard ITP rate when purchasing in Galicia?

Nationality or non-resident status alone does not create a different standard TPO or AJD rate for purchasing a home located in Galicia. Reduced rates depend on the specific requirements of each tax benefit, so the buyer's personal circumstances and the specific transaction must be checked.

Educational information, not individual tax advice.

This guide summarises general rules verified for home purchases in Galicia as of 9 August 2026. The effective tax treatment depends on the nature of the transfer, the tax accrual date, the tax value, the buyer's status, the intended use of the property and compliance with all requirements for any tax benefit. Before signing or filing a self-assessment, verify the specific case with ATRIGA and, where appropriate, with a tax adviser, lawyer or qualified professional.

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