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

Para las transmisiones de bienes inmuebles situados en la Región de Murcia sujetas a TPO, el tipo general vigente es del 7,75%, salvo que proceda un tipo reducido. La modificación tiene efectos desde el 25 de julio de 2025.

¿Por qué una página de la Agencia Tributaria de Murcia todavía muestra un ITP del 8%?

La FAQ general de la ATRM sigue mostrando el antiguo 8% en su respuesta sobre compra de inmuebles. Sin embargo, la Ley 3/2025 redujo el tipo general al 7,75% con efectos desde el 25 de julio de 2025 y el texto consolidado del Decreto Legislativo 1/2010 recoge actualmente ese 7,75%. Para hechos imponibles actuales, esta guía utiliza la norma primaria vigente.

¿Qué impuestos se pagan al comprar una vivienda de obra nueva en Murcia?

En una primera entrega ordinaria de vivienda sujeta y no exenta de IVA, el IVA residencial es generalmente del 10% por normativa estatal. La escritura de adquisición sujeta a la cuota variable de AJD tributa en Murcia, con carácter general, al 1,5%. Debe confirmarse siempre la calificación fiscal concreta de la entrega.

¿Cuál es el AJD general en la Región de Murcia?

El tipo general murciano de la cuota variable de AJD para los documentos notariales que cumplen los requisitos legales es del 1,5%. También es del 1,5% la regla específica actual para primeras copias que formalizan transmisiones de inmuebles sujetas y no exentas de IVA.

¿Un comprador de 40 años o menos puede pagar un ITP reducido en Murcia?

Sí, puede resultar aplicable un tipo del 3% si el adquirente tiene 40 años o menos y la vivienda es o va a ser su vivienda habitual, siempre que además cumpla los límites de renta establecidos: base imponible general menos mínimo personal y familiar inferior a 40.000 euros y base imponible del ahorro no superior a 1.800 euros.

¿Existe un AJD reducido para compradores jóvenes en Murcia?

Sí. Las primeras copias de escrituras públicas que documenten la adquisición de vivienda por sujetos pasivos de 40 años o menos pueden tributar al 0,1% cuando la vivienda sea habitual y se cumplan los límites de renta establecidos en la norma regional. Hay además una regla específica para primeras transmisiones acogidas al Plan de Vivienda Joven.

¿Las familias numerosas tienen tipos reducidos al comprar vivienda en Murcia?

La normativa murciana prevé un 3% en TPO y un 0,1% en AJD para adquisiciones que cumplan los requisitos de familia numerosa. Entre otros requisitos, la vivienda debe encajar en las reglas de vivienda habitual y se aplica un límite conjunto de renta de 44.000 euros, incrementado en 6.000 euros por cada hijo que exceda del mínimo necesario para alcanzar la condición legal de familia numerosa.

¿Hay tipos reducidos por discapacidad en Murcia?

Sí. Para sujetos pasivos con un grado de discapacidad igual o superior al 65%, la norma prevé un 3% en TPO y un 0,1% en AJD cuando la vivienda sea o vaya a ser habitual y se cumplan los límites de renta establecidos: base imponible general menos mínimo personal y familiar inferior a 40.000 euros y base imponible del ahorro no superior a 1.800 euros.

¿Qué valor se usa para calcular ITP si el valor de referencia es superior al valor declarado?

En inmuebles, el valor de referencia del Catastro opera como regla de base imponible en ITP/AJD en los supuestos legalmente previstos. Si el valor declarado por los interesados es superior al valor de referencia, se toma el valor declarado; cuando no existe valor de referencia, la base se determina conforme a las reglas estatales aplicables y puede quedar sujeta a comprobación administrativa.

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

La Agencia Tributaria de la Región de Murcia publica un plazo general de 30 días hábiles desde el día en que se cause el acto o contrato, excluyendo sábados, domingos y festivos. Para estas autoliquidaciones se utiliza el Modelo 600 según el supuesto correspondiente.

Home Purchase Taxes in Murcia: ITP, IVA and AJD

Purchase taxes · Región de Murcia

In Murcia, usada housing is generally subject to 7,75% TPO; the first transfer of a newly built home normally follows the IVA + AJD route.

For a current purchase, the first step is to determine whether the transfer is subject to TPO — commonly referred to as ITP in real-estate terminology — or IVA. In Murcia, the general TPO rate for real estate is 7,75%. For an ordinary first transfer of a home subject to IVA, residential IVA is generally 10% and the deed subject to the variable AJD charge is normally taxed at 1,5% in Región de Murcia.

Last updated: 9 August 2026 Jurisdiction: Región de Murcia Status: verified and in force

View main rates Check reduced rates

Which tax applies

The key distinction is between resale property and a first transfer subject to IVA

ITP/TPO and IVA are not added together as two general taxes on the same standard residential purchase. However, the variable AJD charge may be compatible with a transfer subject to IVA when the legal requirements for the notarial document are met.

Typical situation	Tax	Current rate	What needs to be checked
usada property / second or subsequent transfer	TPO (ITP)	7,75% standard	The transaction must be subject to TPO and not qualify for a reduced rate.
Standard first transfer of a home	IVA	10% standard residential	It must be a transfer subject to and not exempt from IVA within the common tax territory.
Acquisition deed subject to AJD	AJD	1,5% standard	The first notarial copy must meet the requirements for the variable AJD charge.
Young buyer aged 40 or under · primary residence	TPO / AJD	3% / 0,1%	Age, primary residence and income thresholds; age alone is not sufficient.
Large family · primary residence	TPO / AJD	3% / 0,1%	Legal status, primary residence rules and combined income threshold.
Disability ≥65% · primary residence	TPO / AJD	3% / 0,1%	Recognised disability level, main residence and income limits.

Important update notice: do not use the old 8%.

The Spanish Tax Agency's general FAQ for Región de Murcia still shows 8% in its answer on property purchases. However, Law 3/2025 reduced the general rate to 7,75%, effective from 25 July 2025, and the consolidated text of Legislative Decree 1/2010 currently reflects that 7,75%. For current taxable events, this guide uses the primary legislation in force.

Quick index

Taxes when buying a home in Murcia

1ITP / TPO 2Reduced rates 3Reference value 4VAT on new-build properties 5AJD in Murcia 6Examples 7Form 600 and deadline 8Common mistakes 9Official sources 10FAQ

Resale · TPO

The current general property rate in Murcia is 7,75%.

Article 6 of the consolidated text murcia sets 7,75% for transfers of real estate located in Región de Murcia, except where a special regime or reduced rate applies. The reduction from 8% came into effect on vigor 25 July 2025.

7,75%

General rate

Current reference for property transfers subject to TPO where no other rate applies.

Special-regime VPO

Rate applicable to transfers and certain rights in rem over homes administratively classified as special-regime subsidised housing.

Highly specific professional scenario

It may apply to certain second or subsequent transfers included in a property operator's current assets and linked to payment for a new home, with subsequent resale within two years and other legal requirements.

2% is not a reduced rate for the ordinary residential buyer.

It is a conditional professional regime. It should not be used in a calculator or general consumer response unless the structure of the transaction has been verified precisely.

Regional tax benefits

Murcia provides for a 3% TPO rate for several categories, but each benefit requires cumulative conditions.

Age, disability or large-family status do not, by themselves, trigger a reduced rate. You must review main-residence status, income and, for large families, additional rules on a first home or replacement home.

≤40

Young buyer · 3%

The buyer must be 40 years old or younger; the property must be or become their main residence. The general tax base less the personal and family allowance must be below 40.000 €, and the savings tax base may not exceed 1.800 €.

Large family · 3%

Legal large-family status is required and, generally, the property must be the family's first main residence, subject to a regulated exception for replacement/enlargement. The combined income limit is 44.000 €, increased by 6.000 € for each child exceeding the minimum required to qualify for legal status.

≥65%

Disability · 3%

A recognised disability level of at least 65%, main-residence status, and the same income limits of 40.000 € / 1.800 € established by the legislation for this benefit are required.

ATRM explains that, for a main residence qualifying for the reduced rates for young people, people with disabilities and large families, actual occupancy must take place within twelve months and the residence must generally be maintained for at least three years, except where legally applicable exceptions apply.Always verify the specific circumstances and the relevant income tax period.

Tax base · Catastro

The percentage is of no use if the taxable base has been calculated incorrectly

For properties, the Catastro reference value is the taxable base rule for ITP/AJD in cases legally provided for. If the value declared by the parties is higher than the reference value, the declared value applies. Where no reference value exists or it cannot be certified, the relevant state rules apply and an administrative assessment may be carried out.

Check whether the property has a reference value on the tax accrual date.
Do not confuse the reference value with the cadastral value.
Do not assume that the advertised price is automatically the tax base.
If you disagree with the reference value, review the official correction or appeal procedures.

New build · State VAT

The standard residential VAT rate is 10%; Murcia does not set this rate

VAT is a state tax. The AEAT states that residential property sales are generally taxed at 10% and that certain officially protected housing under the special scheme or publicly promoted housing may be taxed at 4%. The first question should not be whether the property is marketed as “new build”, but whether it is, for tax purposes, a first supply subject to and not exempt from VAT.

10%

Standard residential property

VAT rate generally applicable to the supply of buildings or parts of buildings suitable for use as dwellings, under the state framework.

Specific VPO

Super-reduced rate for homes administratively classified as officially protected housing under the special scheme or publicly promoted housing, under the terms of the VAT Act.

VAT ≠ ITP

They are not generally added together

A transaction subject to VAT is not simultaneously taxed under TPO as though both were two cumulative general taxes. AJD may coexist with VAT in the deed where its requirements are met.

Some business real-estate transactions require specific analysis.

Second transfers exempt from VAT, waivers of the exemption, land, and business transfers may change the tax treatment. Do not automatically apply the standard residential tax table to those cases.

Notarial documents · AJD

The general AJD rate is murcia of 1,5%

Article 7 of Legislative Decree 1/2010 establishes a 1,5% rate for the variable charge on notarial documents that meet the legal requirements. From 25 July 2025, the 1,5% also applies to the specific rule for first copies of deeds formalising real-estate transfers subject to and not exempt from VAT.

1,5%

Standard AJD

General variable charge for valuable, registrable notarial acts subject to AJD under the national and regional framework.

0,1%

Acquisition with tax relief

Young buyers aged 40 or under, large families and buyers with a disability of ≥65% may qualify for the 0,1% on acquisition when they meet the specific conditions of each scheme.

2,5%

Waiver of VAT exemption

Deeds documenting real-estate transfers for which a specific VAT exemption has been waived are taxed at 2,5%. This is a special business case, not an ordinary purchase of a newly built property.

The purchase and the mortgage loan are not the same transaction.

Do not automatically add AJD on a mortgage loan deed to the buyer's costs as though it were another acquisition tax. National legislation contains specific rules on the taxpayer liable for tax on mortgage-backed loan deeds.

Simplified examples

How the figures change depending on the type of transaction

These examples isolate the main tax and assume, for illustrative purposes only, a taxable base of 200.000 €. They do not replace the tax calculation for an actual transaction, where the reference value, classification of the transfer, ancillary elements, tax relief and personal circumstances must be checked.

Usada

Standard purchase without relief

200.000 € × 7,75% = 15.500 € of TPO, if 200.000 € is indeed the applicable taxable base and no tax relief applies.

New build

Standard first transfer

On 200.000 €, VAT at 10% would be 20.000 €. If the taxable base of the deed subject to AJD were also 200.000 €, the 1,5% would be 3.000 €. Illustrative total for these two taxes: 23.000 €.

≤40

Young buyer meeting all requirements

If a purchase usada meets all the legal requirements for the reduced rate and the taxable base is 200.000 €, the 3% would be 6.000 €. Age alone does not justify this calculation.

Self-assessment · Región de Murcia

Form 600 and general deadline of 30 business days

The ATRM sets a general deadline of 30 business days from the date on which the act or contract is executed, excluding Saturdays, Sundays and public holidays. Form 600 is used for self-assessment of ITPAJD in the relevant cases, and the CARM Electronic Office provides the specific procedure.

Correctly identify TPO or AJD and the taxable event.
Determine the taxable base before applying the rate.
Gather the deed or contract and the documentation supporting the relief if applying for a reduced rate.
Do not wait until the last day if you need to provide evidence of age, disability, large-family status or income.

Common mistakes

Six mistakes that can affect the tax calculation

Using the former 8%

The current legislation reduced the general rate to 7,75% from 25 July 2025, although an ATRM FAQ still shows the previous rate.

Applying the 3% solely because you are 40 years old

The relief requires the property to be your main residence and is subject to income limits. Age alone is not enough.

Adding ITP + IVA

For a standard residential purchase, the applicable route is normally TPO or IVA depending on the nature of the transfer; AJD may apply alongside IVA where applicable.

Ignoring the reference value

Applying the correct rate to an incorrect taxable base still results in an incorrect tax amount.

Confusing a commercially new-build property with a first taxable transfer

Property marketing alone does not determine whether IVA applies; the tax nature of the transfer must be assessed.

Importing rates from another autonomous community

The 7,75%, 1,5% and the reliefs explained here apply to Región de Murcia. They should not be applied to Andalucía, Valencia, Madrid or another jurisdiction.

Verified official sources

Legislation and authorities used

Last editorial review: 9 August 2026. Regional figures have been determined under the applicable murcia regulations; VAT under national legislation/AEAT guidance; and the taxable value of the property under the national framework and Catastro.

BOE · Región de Murcia · Level 1Legislative Decree 1/2010 · consolidated textArticles 6 and 7: current TPO and AJD rates, reliefs, requirements and published amendments. BOE / regional legislation · Level 1Law 3/2025, Budgets of the Región de MurciaLegal basis for reducing the general TPO rate to 7,75% and the AJD rate on transfers subject to and not exempt from IVA to 1,5%. ATRM · Regional tax authorityTax updates under Law 3/2025Officially confirms effects from 25/07/2025: TPO 8% → 7,75% and AJD 2% → 1,5% for real-estate transfers subject to and not exempt from IVA. ATRM · Operational guideITPAJD · Frequently asked questionsUseful for jurisdiction, deadlines and eligibility requirements for tax benefits. Warning: its general property response still shows the previous 8%; the updated legislation prevails for the current rate. CARM Online Office · ProcedureForm 600 · ITPAJDOfficial procedure for preparing and filing self-assessments and associated documentation. AEAT · National level 1/2Buying a home: IVA or ITP?The distinction between new/used sada housing and residential IVA rates published by the Tax Agency. BOE · Level 1VAT Law 37/1992National legal framework for first transfers, exemptions, waivers and IVA rates applicable to housing. BOE · Level 1RDL 1/1993 · ITP and AJDNational framework for the tax, taxable event, tax base and notarial documents; Murcia exercises its powers over rates and tax benefits. Directorate-General for the Cadastre · Level 2Tax uses of the reference valueExplains the role of the reference value in the ITP/AJD tax base and the rules where the declared value is higher or no reference value exists.

Related guides

Continue with the canonical page that addresses each part of the transaction

Relevant professional assistance

If the transaction has a tax benefit or special structure, verify that it applies before signing.

RealtorList allows you to find professionals by area, service, language and speciality. Relevance must be determined before any commercial priority in the directory.

Frequently asked questions

ITP, VAT and AJD when buying a home in Murcia

What is the standard ITP rate when buying a second-hand property in Murcia?

For transfers of real estate located in Región de Murcia subject to TPO, the current standard rate is 7,75%, unless a reduced rate applies. The amendment takes effect from 25 July 2025.

Why does a Tax Agency page in Murcia still show an ITP rate of 8%?

The ATRM's general FAQ still shows the former 8% in its answer on property purchases. However, Law 3/2025 reduced the standard rate to 7,75%, effective from 25 July 2025, and the consolidated text of Legislative Decree 1/2010 currently reflects that 7,75%. For current taxable events, this guide uses the primary legislation in force.

What taxes are payable when buying a newly built home in Murcia?

For a standard first transfer of a home subject to and not exempt from VAT, residential VAT is generally 10% under national legislation. The deed of acquisition subject to the variable AJD rate is generally taxed at Murcia at 1,5%. The specific tax treatment of the transfer should always be confirmed.

What is the standard AJD rate in Región de Murcia?

The general rate murciafor the variable AJD charge on notarial documents that meet the legal requirements is 1,5%. The current specific rule for first copies formalising transfers of real estate subject to and not exempt from VAT is also 1,5%.

Can a buyer aged 40 or under pay a reduced ITP rate in Murcia?

Yes, a rate of 3% may apply if the buyer is 40 or under and the property is or will be their main residence, provided they also meet the established income thresholds: general taxable income less the personal and family allowance below 40.000 euros, and savings taxable income not exceeding 1.800 euros.

Is there a reduced AJD rate for young buyers in Murcia?

Yes. First copies of public deeds documenting the purchase of a home by taxpayers aged 40 or under may be taxed at 0,1% where the property is their main residence and the income thresholds established under regional legislation are met. There is also a specific rule for first transfers covered by the Youth Housing Plan.

Do large families qualify for reduced rates when buying a home in Murcia?

The murcia legislation provides for 3% for TPO and 0,1% for AJD on purchases meeting the large-family requirements. Among other requirements, the property must meet the main-residence rules, and a combined income limit of 44.000 euros applies, increased by 6.000 euros for each child exceeding the minimum number required to qualify legally as a large family.

Are there reduced rates for disability in Murcia?

Yes. For taxpayers with a disability rating of 65% or higher, the legislation provides for 3% for TPO and 0,1% for AJD where the property is or will be their main residence and the established income thresholds are met: general taxable income less the personal and family allowance below 40.000 euros, and savings taxable income not exceeding 1.800 euros.

What value is used to calculate ITP if the reference value is higher than the declared value?

For real estate, the Catastro reference value serves as the taxable-base rule for ITP/AJD in cases provided for by law. If the value declared by the parties is higher than the reference value, the declared value is used; where there is no reference value, the taxable base is determined in accordance with the applicable national rules and may be subject to administrative assessment.

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

The Tax Agency of Región de Murcia publishes a general deadline of 30 business days from the day the act or contract arises, excluding Saturdays, Sundays and public holidays. Model 600 is used for these self-assessments, as applicable.

Notice: This guide provides general, verifiable information on home purchase taxes in Región de Murcia. It does not replace personalised tax, legal or notarial advice. Reduced rates depend on specific requirements and must be checked in accordance with the regulations in force on the tax accrual date, the nature of the transfer, the taxable base and the buyer's circumstances.

Actualidad inmobiliaria

Últimas publicaciones

Información práctica para agentes, agencias, compradores, vendedores e inversores del mercado inmobiliario español.

9 de August de 2026