Property transfer tax (ITP) by region in 2026
The tax you pay when buying a home in each Spanish region, with the rates in force, recent changes and a calculator for all the buying costs.
Reviewed on 7 October 2026
Transfer tax in each region
From lowest to highest ITP on a €200,000 resale flat. Click a region to see its bands, examples and FAQs.
| Region | ITP on resale homes | New build | ITP on a €200,000 flat |
|---|---|---|---|
| Ceuta | 3% | IPSI + AJD 0.5% | €6,000 |
| Melilla | 3% | IPSI + AJD 0.5% | €6,000 |
| País Vasco | 4% | VAT 10% + AJD 0.5% | €8,000 |
| Comunidad de Madrid | 6% | VAT 10% + AJD 0.75% | €12,000 |
| Navarra | 6% | VAT 10% + AJD 0.5% | €12,000 |
| Canarias | 6.5% | IGIC 7% + AJD 0.75% | €13,000 |
| Andalucía | 7% | VAT 10% + AJD 1.2% | €14,000 |
| La Rioja | 7% | VAT 10% + AJD 1% | €14,000 |
| Región de Murcia | 7.75% | VAT 10% + AJD 1.5% | €15,500 |
| Aragón | 8–10% | VAT 10% + AJD 1.5% | €16,000 |
| Asturias | 8–10% | VAT 10% + AJD 1.2% | €16,000 |
| Illes Balears | 8–13% | VAT 10% + AJD 1.5% | €16,000 |
| Castilla y León | 8–10% | VAT 10% + AJD 1.5% | €16,000 |
| Extremadura | 8–11% | VAT 10% + AJD 1.5% | €16,000 |
| Galicia | 8% | VAT 10% + AJD 1.5% | €16,000 |
| Cantabria | 9% | VAT 10% + AJD 1.5% | €18,000 |
| Castilla-La Mancha | 9% | VAT 10% + AJD 1.25% | €18,000 |
| Comunitat Valenciana | 9–11% | VAT 10% + AJD 1.4% | €18,000 |
| Cataluña | 10–13% | VAT 10% + AJD 1.5% | €20,000 |
What ITP is and who pays it
Property transfer tax (Impuesto de Transmisiones Patrimoniales, ITP) is paid by the buyer of a resale home. Each region sets its own rate, which is why it varies so much. It is paid after signing the deed, on the region's form and within its deadline (usually one month or 30 working days); the notary or a conveyancing agent usually handles it.
What value it is charged on
On the price in the deed or the Land Registry's reference value (valor de referencia del Catastro), whichever is higher. The Basque Country and Navarra have their own valuation rules.
Resale or new build
A new home sold by a developer does not pay ITP: it pays 10% VAT (IGIC in Canarias, IPSI in Ceuta and Melilla) plus stamp duty (Actos Jurídicos Documentados, AJD) on the deed, at each region's rate.
If you are buying to let
Reduced rates (young buyers, large families, people with disabilities, social housing…) are usually only for buying your main home. If you are buying to let, you will normally pay the general rate in this table. The rental income is then taxed under income tax (IRPF), which the calculator takes into account.
What has changed since 2024
- Comunitat Valenciana: Since 1 June 2026 the general rate has fallen from 10% to 9% and stamp duty (AJD) from 1.5% to 1.4% (Law 5/2025). If the home is worth more than €1 million, the whole value pays 11%.
- Cataluña: Since 27 June 2025 ITP has been banded (Decree-Law 5/2025): 10% up to €600,000, 11% up to €900,000, 12% up to €1.5 million and 13% above.
- Región de Murcia: Since 25 July 2025 the general rate has been 7.75% (previously 8%), under Law 3/2025.
- Galicia: Since 1 January 2024 the general rate has been 8% (previously 9%), under Law 10/2023.
- Cantabria: The general rate has been 9% since Law 3/2024 on tax measures.
- Canarias: New homes pay 7% IGIC; the 5% rate is only for a first main home of up to €150,000.
- Castilla-La Mancha: Stamp duty (AJD) on new builds is 1.25%.
And what return would the flat give?
Purchase taxes are only part of the picture. The calculator shows the cash flow, the yield and the money you put in, with the mortgage and your region's income tax.
Buying-costs calculator
Taxes, notary, land registry, conveyancing and valuation
| Item | Amount |
|---|---|
| Transfer tax (ITP) · Comunidad de Madrid | €12,000 |
| Notary | €900 |
| Land registry | €600 |
| Conveyancing agent | €400 |
| Valuation | €350 |
| Buying costs7.1% of the price | €14,250 |
| Price plus costs | €214,250 |
Notary, land registry, conveyancing and valuation are average estimates. Banks usually lend up to 80% of the price (less if it is not your main home): the costs and the rest come from your savings.
Work out the return on this flatFrequently asked questions
Which region has the lowest ITP in 2026?
País Vasco, at 4% on resale homes. Ceuta and Melilla pay even less: 3% in practice, thanks to a 50% tax credit.
Which region has the highest ITP?
For a €200,000 flat, Cataluña, at 10%. On the most expensive homes, Illes Balears and Cataluña reach 13%.
How much ITP do you pay on a €200,000 flat?
Between €6,000 in Ceuta and €20,000 in Cataluña, depending on the region. Notary, land registry, conveyancing and valuation add about €2,250 more.
Do you pay ITP when buying a new home?
No. The first sale of a new home pays 10% VAT (IGIC in Canarias, IPSI in Ceuta and Melilla) plus stamp duty (AJD) on the deed, usually between 0.5% and 1.5% depending on the region.
When and how is ITP paid?
After signing the deed, on your region's form (in many regions, form 600) and within its deadline, usually one month or 30 working days. The notary or a conveyancing agent often files it for you.
Sources
General rates under the law in force in each region, without special reductions, reviewed on 7 October 2026. Recent changes, with their laws, are listed under «What has changed since 2024».
Notary, land registry, conveyancing and valuation: ROInmuebles average estimates; they vary with the price, the mortgage and the notary.
Indicative estimate. Not tax advice: confirm the amount with your notary or conveyancing agent.