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Taxes when buying a home in País Vasco: tax guide

Regional tax rules for property purchases

In País Vasco, there is no single “regional ITP”: the historical territory must first be identified.

The purchase of a home in Álava/Araba, Bizkaia or Gipuzkoa falls under the Economic Agreement and the regional rules of each territory. For a usada home, the official sources consulted currently set out the standard residential rate in the 4% across all three territories and provide for a 2,5% in certain cases involving a primary residence. In New Build, VAT retains the substantive rules at national level —generally, 10% for housing—, while the treatment of AJD must be checked under the applicable regional rules.

Last updated: 9 August 2026 Álava · Bizkaia · Gipuzkoa Foral regime
View comparison Official sources

Short answer

Which tax to consider based on the property and territory

The first question is not “what percentage applies to País Vasco”, but rather which historical territory has jurisdiction. The Economic Agreement classifies ITP and AJD as agreed taxes with autonomous regulations and assigns the collection of property transfers to the Provincial Councils when the property is located in Basque territory.

A

Álava / Araba

A usada home is generally taxed at 4%. There is a 2,5% for certain cases that meet the conditions set out in Article 43 of Provincial Regulation 11/2003.

Provincial Tax Authority of Álava
B

Bizkaia

The Provincial Tax Authority publishes a rate of 4% or 2,5% for home transfers, depending on the characteristics and intended use of the purchase.

Provincial Tax Authority of Bizkaia
G

Gipuzkoa

Provincial regulations maintain 4% for housing in general and 2,5% for purchases that qualify for the reduced regime; the 2025 reform made its application more flexible.

Provincial Tax Authority of Gipuzkoa
IVA

New build

The first sale of a home by the developer is subject to IVA. The general residential rate published by the AEAT is 10%; certain VPO properties may be taxed at 4%.

Concierto IVA · state rules
Do not turn the current alignment of 4% and 2,5% into a single “tarifa Basque rate”

The main housing percentages currently match, but the conditions for the reduced rate, valuation rules, administration, forms and checks are the responsibility of each historical territory. The date of the deed may also determine which version of the regulations applies.

Content
01Why there are three regimes 02Tax comparison 03Álava / Araba 04Bizkaia 05Gipuzkoa 06New build: IVA and AJD 07Tax base and valuation 08Examples 09Self-assessment 10Common mistakes 11Official sources 12FAQ

Concierto Económico

The País Vasco is an autonomous community, but purchase taxation must be assessed at the historical-territory level.

Article 30 of Law 12/2002 establishes that ITP and AJD are concerted taxes governed by autonomous regulations. Article 31 assigns the Provincial Councils responsibility for collecting tax on onerous transfers of real estate when the properties are located in Basque territory, and also uses territorial criteria for the graduated AJD charge.

See the consolidated text of the Concierto Económico in the BOE .

Comparison 2026

Pre-owned propertysada, reduced rate and new-build property: an overview

The table summarises only the facts that can be explained on a comparable basis. The detailed requirements must be checked with the Provincial Council corresponding to the property.

Territory Pre-owned propertysada · standard rate Reduced rate New build AJD on the first transfer of a property
Álava / Araba 4% for residential properties in general. 2,5% when the requirements of the reduced regime are met. VAT under the agreed rules: generally 10% for residential property. The current provincial source confirms an exemption from the variable charge for first copies documenting the first transfer of residential properties, subject to its limits for garages and ancillary spaces.
Bizkaia 4% for residential property. 2,5% if the current provincial conditions are met. VAT under the agreed rules: generally 10% for residential property. The Provincial Tax Authority confirms an exemption from the 0,5% variable AJD charge for the acquisition of VAT-liable residential properties in the cases covered by its regulations.
Gipuzkoa 4% for residential properties in general. 2,5% under the reduced regime; Provincial Regulation 1/2025 made its application more flexible. VAT under the agreed rules: generally 10% for residential property. Provincial regulations introduced an exemption for the first transfer of residential properties from 2010. For a specific transaction, the consolidated wording applicable on the date of the deed must be checked.
What “pre-owned propertysada” means here

This guide uses “pre-owned propertysada”, “second-hand” or “resale” for a purchase classified under Tax on Onerous Property Transfers. La frontera VAT/ITP depends on the nature of the transfer. The AEAT defines, among other matters, when a first transfer by the developer exists.

Álava / Araba

4% for residential property in general and 2,5% when the specific conditions are met

The Provincial Council of Álava expressly publishes the rates applicable to properties and distinguishes the general 7% for other properties, the 4% for residential properties and the 2,5% for certain residential cases.

4%

Residential property in general

Includes, under the published conditions, up to two parking spaces and up to two ancillary spaces located in the same building and transferred jointly. Commercial premises do not qualify as an annex to a dwelling merely because they are transferred together.

2,5%

Reduced rate

The official source includes dwellings of up to 120 m² of built area and certain detached houses subject to floor-area limits; it also covers specific cases involving large families.

REQ

Cumulative conditions

These include: not owning more than 25% of another dwelling in the same municipality, using the acquired property as a main residence, providing evidence within a maximum period of 12 months and declaring compliance in the acquisition document.

Floor area is not the only requirement

A dwelling of less than 120 m² does not automatically qualify for 2,5%. The personal conditions must also be met, as must the ownership, main-residence use and documentation requirements established by the Provincial Regulation.

Source: official FAQs on ITP and AJD from the Provincial Council of Álava .

Bizkaia

The transfer of a dwelling is taxed at 4% or 2,5%, depending on the case

The Bizkaia Provincial Treasury maintains a specific guide to Form 600 for dwelling transfers. Its current material distinguishes between the general dwelling rate of 4% and the reduced rate of 2,5%.

  • 2,5% should not be applied simply because it is described as a “first home” in commercial language.
  • The intended use as a main residence and the current objective and personal conditions must be verified.
  • The provincial reform of 2025 amended the historical requirements for this benefit.
  • Bizkaia's current guide expressly allows 2,5% to be applied to a dwelling for a second time where the current requirements are met.
Ownership condition

Under the current framework consulted, the reduced rate requires checking whether the purchaser owns another dwelling in a percentage exceeding 25% in the same municipality, together with the other requirements of Article 13 of Provincial Regulation 1/2011.

Gipuzkoa

The 2025 reform made access to the reduced rate of 2,5% more flexible

Foral Regulation 1/2025 amended Foral Regulation 18/1987. It retains 4% for homes in general and adapts the 2,5% regime for a main residence, allowing it to be applied on more than one occasion when the current conditions are met.

4%

Residential property in general

The foral regulation distinguishes ordinary homes from cases eligible for reduced taxation.

2,5%

Main residence

The benefit is subject to the conditions set out in article 11 of Foral Regulation 18/1987, including the characteristics of the property and the requirements applicable to the purchaser.

>25%

Another home in the municipality

The 2025 reform links repeated application of the reduced rate to the purchaser not owning another home in the same municipality at the disqualifying ownership percentage provided for by the regulation.

Regulatory version control

Gipuzkoa has recently reformed this benefit. Before calculating a specific purchase, confirm the consolidated wording of article 11 in force on the tax accrual date, and do not reuse requirements from guides published before May 2025.

Primary source: Foral Regulation 1/2025, of 9 May, published in the Official Gazette of País Vasco .

First transfer and new-build property

IVA follows national rules; AJD is governed by the foral regulation of the territory

Article 26 of the Economic Agreement establishes that IVA is a harmonised tax governed by the same substantive and procedural rules established at any given time by the State. Therefore, the IVA rule for new homes is not replaced by a different “Basque IVA”.

10%

Standard residential IVA

The AEAT publishes a 10% for the sale of new homes by the developer, including up to two parking spaces per home and appurtenances located in the building when transferred jointly.

4%

Special VPO or publicly developed housing

The AEAT publishes 4% for officially protected homes under the special regime or publicly developed housing, where the case falls within that category.

AJD

Check the regional exemption

Álava and Bizkaia currently confirm specific exemptions from the graduated AJD charge for the first acquisition/transfer of a home under the terms of their regulations. Gipuzkoa has a foral exemption introduced in 2010; the consolidated text applicable to the deed must be verified.

The AJD exemption does not mean that all notarial or Land Registry costs disappear

AJD is a tax. Notary fees, Land Registry fees, administrative processing fees where applicable, legal advice or financing-related costs are separate items and should be budgeted separately.

New-build property does not automatically mean “VAT + a standard regional AJD rate”. In the País Vasco, the agreed VAT must be applied and the regional AJD treatment in Álava, Bizkaia or Gipuzkoa must then be verified.

Taxable base and valuation

Do not automatically apply the cadastral reference value under the common regime

Regional legislation also governs this matter. Álava states that urban properties are valued at their real value and currently uses a verifiable minimum value linked to the cadastral value, pursuant to Provincial Decree 16/2017. Bizkaia has its own valuation system and VMA reference values. Gipuzkoa applies its own regional rules.

  • Check the taxable-base rule in the territory where the property is located.
  • Check the relevant minimum values, VMA reference values or official tools.
  • Do not assume that the price, mortgage valuation and tax base are the same.
  • Keep the documentation used to support the self-assessment.

Simplified examples

How the budget changes for a 300.000 € property

The following examples use a hypothetical tax base of 300.000 € solely to show the effect of the rate. They do not replace determining the tax base or checking eligibility requirements.

4%

Pre-owned propertysada · standard rate

300.000 € × 4% = 12.000 €

Example compatible with a resale home purchase that does not qualify for or does not apply for the reduced regime.

2,5%

Usada property · reduced-rate scenario

300.000 € × 2,5% = 7.500 €

Only if the specific transaction meets all the requirements of the relevant regional territory.

10%

First transfer of a property

300.000 € × 10% = 30.000 € VAT

Then add the applicable AJD treatment for the deed and territory, as well as non-tax costs.

Illustrative difference between 4% and 2,5%

On a tax base of 300.000 €, the difference is 4.500 €. This is why it is important to verify the benefit before signing: should not be assumed or ruled out solely on the basis of the property's age, nationality or marketing description.

Self-assessment and competent authority

There is no single Form 600 or a single “País Vasco” procedure that deba be copied without verification

Each Provincial Council manages its own procedures. The documentation, form, online or in-person submission, prior valuation and deadline must be checked through the competent territory's official portal for the transaction date.

Territory Authority Verified procedural information What to check before filing
Álava / Araba Provincial Council of Álava It provides its own assistance programme and forms for ITP/AJD. Exact form, current deadline, valuation and documentation according to the taxable event.
Bizkaia Provincial Council of Bizkaia The property transfer guide uses Form 600 and publishes a deadline of 30 business days. VMA, applicable rate, attachments, requirements for 2,5% and supporting documents.
Gipuzkoa Provincial Council of Gipuzkoa Administration and self-assessment are governed by its own regulations and forms. Current form and deadline, version of Article 11, valuation and documentation.
Procedural information that is deliberately not standardised

The current official information for a single deadline applying equally to Álava, Bizkaia and Gipuzkoa does not exist as a general rule that deba be used in this guide. Bizkaia currently does publish 30 business days for its property transfer procedure. For Álava and Gipuzkoa, confirm the current deadline on their provincial council portals before filing.

Foreign buyers and non-residents

Nationality does not in itself create a higher ITP rate, but 2,5% usually requires a primary residence

For the residential rates summarised here, the key factors are the transaction, the territory and compliance with the benefit's requirements. A buyer purchasing a second home or holiday property may not meet the requirement to use it as their primary residence required for a reduced rate, even if they are fully eligible to purchase the property.

NIE

Identification

The NIE and the buyer's documentation are part of the process, but do not by themselves determine the ITP rate.

2,5%

Main residence

Eligibility for the reduced rate must be checked against the provincial requirements, especially the property's actual use.

FOR

Local expertise

For an international purchase, it is advisable for the tax or legal professional to understand the historic territory where the property is located, not just “España” in general.

Common mistakes

Six mistakes that can distort the true cost of a purchase

!

Search for “ITP País Vasco” and stop there

The correct answer requires Álava, Bizkaia or Gipuzkoa, as well as the transaction date.

!

Automatically apply 2,5%

The reduced rate depends on personal circumstances, the property and its intended use.

!

Use a fact sheet predating 2025

Bizkaia and Gipuzkoa have recently amended relevant requirements for the reduced-rate regime.

!

Copy the national reference value

ITP valuation must be determined using the applicable regional regulations and tools.

!

Add AJD without checking exemptions

The first transfer of a home has regional specificities that may eliminate the variable charge.

!

Confuse tax with purchase costs

Notary fees, Land Registry fees, legal fees, valuation and financing are separate from ITP, IVA or AJD.

Official sources

Legal framework and sources used for this review

Commercial sources are not used as authoritative sources for tax rates, requirements or tax jurisdiction. For operational information, always prioritise the competent Provincial Council and the version of the law applicable on the tax accrual date.

BOE · Level 1 Law 12/2002 — Economic Agreement with País Vasco Articles 26, 30 and 31: agreed IVA, regulatory autonomy for ITP/AJD and territorial tax collection rules. Status: consolidated text consulted · Last verified: 09/08/2026 Provincial Council of Álava · Level 1/2 Frequently asked questions about ITP and AJD Rates 7%, 4% and 2,5%, reduced-rate requirements, valuation and AJD exemption on first transfer. Status: current on the official website · Last verified: 09/08/2026 Provincial Council of Bizkaia · Level 1/2 Form 600: home transfer Regional guide for settling home purchases at 4% or 2,5% and checking the conditions for the tax benefit. Status: current guide consulted · Last verified: 09/08/2026 Provincial Council of Bizkaia · Level 1/2 AJD exemption for the purchase of a home subject to IVA Official reference to Article 58.35 of Provincial Law 1/2011 and to the graduated rate of 0,5%. Status: in force according to the official guide consulted · Last verified: 09/08/2026 BOPV · Gipuzkoa · Level 1 Provincial Law 1/2025, of 9 May Amendment to Provincial Law 18/1987: 4% for general housing and greater flexibility of 2,5%. Status: in force · Last verified: 09/08/2026 BOPV · Gipuzkoa · Level 1 Provincial reform of 2010 concerning ITP/AJD and housing Legal background to the AJD exemption on first transfers and the evolution of the reduced housing regime. Use: historical reference + regulatory change monitoring · Verify the consolidated text for the specific deed Tax Agency · Level 2 I am buying a home: VAT or ITP? First delivery, usada housing and residential VAT rates of 10% and 4%. Last verified RealtorList: 09/08/2026 Basque Government · Institutional ITP and AJD in the Basque tax system Institutional entry point to the regulations and provincial administrations of Álava, Bizkaia and Gipuzkoa. Use: institutional routing · Last verified: 09/08/2026
Flagged for manual review: AJD on first transfers in Gipuzkoa

The primary source of 2010 identifies the exemption, and the 2025 amendment reviewed has not been used here to claim a repeal. However, to maintain the knowledge base standard, the consolidated wording must be confirmed before calculating a specific deed in force of Provincial Law 18/1987 in the Gipuzkoa provincial source. The article avoids turning this point into an automatic percentage.

Related guides

Continue with the guide that applies to your transaction

Taxes when buying a home in España National hub for identifying ITP, VAT, AJD and the competent tax jurisdiction. ITP when buying a second-hand property Explains how the tax works in general and why the specific rate depends on the territory. IVA and AJD when buying a new-build property First delivery, residential VAT and its relationship to the public deed. Costs of buying a property in España Adds notary, Land Registry, advice, valuation and mortgage costs to the tax budget. New build or resale property Compares taxes, documentation, guarantees, payments and buyer risks. Buying a property in España as a foreign buyer or non-resident NIE, funds, financing, taxation and professional coordination for international buyers.

Professional assistance

Find professionals by area, service and language

For a provincial transaction, relevance must come before any commercial priority. Check that the professional works in the specific location, provides the service you need and can assist you in the appropriate language.

Real estate agencies Filter by location, services, languages and specialisms before getting in touch. Real estate agents Compare individual profiles by local market, language and buyer type.

Frequently asked questions

Property purchase taxes in País Vasco

It should not be treated as a single autonomous-community-wide tarifa. ITP and AJD are jointly administered taxes governed by regional regulations, and the applicable facts must be checked for Álava/Araba, Bizkaia and Gipuzkoa. The three territories currently share a 4% for housing in general and provide for a 2,5% in certain cases, but the conditions and administration remain under provincial jurisdiction.

The official sources consulted currently set the standard residential rate at 4% in Álava, Bizkaia and Gipuzkoa. The final calculation depends on the taxable base determined in accordance with the rules of the competent historical territory.

2,5% is a conditional reduced-rate scheme. It usually requires the property to be used as a main residence and compliance with requirements relating to the property, previous ownership or other conditions set out in each provincial regulation. It should not be applied automatically based on age, nationality or the client's first purchase.

Generally, yes, for a first transfer of a property subject to VAT. The Economic Agreement establishes that VAT is governed by the same substantive and procedural rules as in the rest of Spain, and the AEAT currently publishes a rate of 10% for housing and 4% for certain special-regime or publicly promoted VPO properties.

The provincial regulation must be reviewed. Álava and Bizkaia currently publish specific exemptions from the variable AJD charge for first acquisitions or transfers of housing, under the terms set out in their regulations. In Gipuzkoa, there is a provincial exemption introduced in 2010; for a specific deed, the consolidated wording in force on the tax accrual date must be confirmed.

A higher purchase rate does not arise merely from foreign nationality in the residential cases summarised here. What matters is the transaction, the territory and the requirements for the tax benefit. However, a non-resident buying a second home may not meet the main-residence requirement for 2,5%.

The common-regime rule should not be applied automatically. The provincial territories have their own regulations and valuation systems. Álava currently publishes rules basadased on actual value and the minimum verifiable value; Bizkaia uses its own references and VMA. The relevant Provincial Treasury should be consulted.

It is not advisable to publish a single “Basque” deadline without distinguishing between administrations. Bizkaia currently publishes 30 business days for its Property Transfer Form 600. For Álava and Gipuzkoa, the current deadline and procedure should be confirmed on the website of the relevant Provincial Council before filing.

Notice: this guide provides general information on the tax implications of purchasing a property in the País Vasco and has been prepared based on official sources revisadas on 9 August 2026. The outcome of a transaction depends on the historic territory, the tax accrual date, type of transfer, property characteristics, tax base, intended use as a main residence, buyer's circumstances, attachments, exemptions and documentation. It does not constitute personalised tax, legal, financial or notarial advice. Before signing, paying or self-assessing, confirm the current treatment with the relevant Provincial Council or a qualified professional working in the specific territory.

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