Guide · Spain · checked 24 October 2026
Property transfer tax in Spain (ITP) by region, 2026
In short: on a resale home you pay ITP, set by the region: from 6% in Madrid to 13% on the top bands in Catalonia and the Balearic Islands. On a new home bought from the developer you pay 10% VAT plus the regional stamp duty (AJD) instead.
Living abroad does not change the rate. Several regions charge less to young buyers, large families and people with a disability buying a main home.
On the way: Andalusia's 2027 budget bill would cut the general resale rate from 7% to 6.75% and raise the price limit for its reduced main-home rates to €200,000. The rates above apply until it is passed. See the property law tracker
ITP calculator: the tax for your price and region
| Your case | Rate | ITP |
|---|---|---|
| Most buyers | 9% | €22,500 |
| Aged under 35, your main home (income limits apply) | 8% | €20,000 |
| Large or single-parent family, or a recognised disability, your main home | 4% | €10,000 |
ITP rates in Spain by region, 2026
| Region | Resale (ITP) | Lower rates for | New home: AJD |
|---|---|---|---|
| Valencian Community | 9% (11% above €1,000,000) | Under 35: 8% (6% up to €180,000) · large families, disability: 4% (3% up to €180,000) | 1.4% |
| Andalusia | 7% | Main home up to €150,000: 6% · under 35 up to €150,000: 3.5% · large families, disability up to €250,000: 3.5% | 1.2% |
| Region of Murcia | 7.75% | Aged 40 or under, large families, disability of 65% or more: 3% (income limits) | 1.5% |
| Community of Madrid | 6% | Main home up to €250,000: 10% off the tax · large families: 4% | 0.75% |
| Catalonia | 10% up to €600,000, then 11%, 12% and 13% | Aged 35 or under, large or single-parent families, disability: 5% (income limits) | 1.5% |
| Balearic Islands | 8% up to €400,000, then 9%, 10%, 12% and 13% | A first main home within a limit set by island, and some buyers under 36 | — |
| Canary Islands | 6.5% | Some buyers of a main home | IGIC applies |
| Galicia | 8% | Some buyers of a main home | — |
| Cantabria | 9% | Some buyers of a main home | — |
| Castilla-La Mancha | 9% | Some buyers of a main home | — |
| La Rioja | 7% | Some buyers of a main home | — |
Asturias, Aragón, Extremadura, Castilla y León, Navarre and the Basque Country have their own scales and are not listed yet. New homes: 10% VAT everywhere except the Canary Islands (IGIC). A dash means we do not list that region's AJD rate yet.
Questions about ITP in Spain
What is ITP in Spain?
ITP (Impuesto sobre Transmisiones Patrimoniales) is the tax the buyer pays on a resale home in Spain. Each region sets the rate, and it is charged on the higher of the price and the cadastral reference value (valor de referencia).
How much ITP do you pay on a €250,000 home in the Valencian Community?
Most buyers: €22,500 (9%). Aged under 35, your main home (income limits apply): €20,000 (8%). Large or single-parent family, or a recognised disability, your main home: €10,000 (4%). Worked out from the regional rates for 2026.
What is the ITP rate in Madrid, Andalusia, Catalonia and Valencia?
Community of Madrid: 6%. Andalusia: 7%. Catalonia: 10% up to €600,000, then 11%, 12% and 13%. Valencian Community: 9% (11% above €1,000,000). Several regions charge less to young buyers, large families and people with a disability buying a main home.
Do non-residents pay more ITP in Spain?
No. The rate is the same whether or not you live in Spain. A 100% tax for buyers from outside the EU, announced in January 2025, was never passed and has lapsed.
What do I pay on a new home from the developer?
10% VAT instead of ITP (IGIC in the Canary Islands), plus the regional stamp duty (AJD) on the deed.
Is ITP charged on the price or the cadastral value?
On the higher of the two: the price in the deed and the cadastral reference value (valor de referencia) set by the Cadastre. If the reference value is higher, ITP is charged on it.
Who confirms the exact amount?
The notary or your lawyer, before the deed. The lower rates must be claimed in the tax return, with proof that you qualify.
Sources: Ministerio de Hacienda, Tributación Autonómica 2026; Generalitat Valenciana (Ley 13/1997, art. 13, as amended by Ley 5/2025); Junta de Andalucía (Ley 5/2021); Región de Murcia (Decreto Legislativo 1/2010, as amended by Ley 3/2025); Comunidad de Madrid (Decreto Legislativo 1/2010); Generalitat de Catalunya (Decret llei 5/2025); Govern de les Illes Balears (Decreto Legislativo 1/2014). Checked 24 October 2026.
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