On a €300,000 resale home, transfer tax (ITP) at the general rate ranges from €12,000 (4%) in the Basque Country to €30,000 (10%) in Catalonia; a new home pays 10% VAT instead (7% IGIC in the Canary Islands) plus the region's stamp duty (AJD). The 8 tables below compare one rule each across the 19 regions; their data can be downloaded under CC BY 4.0.
Transfer tax on a resale home, by region
The general ITP rate or scale of each Spanish region, the tax base, and the tax and land registry fees on €300,000 and €500,000. Tax system: Common: 17 of the 19 regions.
Taxes on a new home, by region
VAT (IGIC in the Canary Islands, IPSI in Ceuta and Melilla) and the stamp duty on the deed (AJD) of each region, with the total on a €300,000 new home.
Reduced transfer tax for young buyers, by region
Whether a young buyer of a main home pays a reduced ITP rate, the age limit, the rate and the price and income caps, region by region. Reduced rate: Yes: 15 of the 19 regions.
Reduced transfer tax for large families, by region
Whether a large family (familia numerosa) buying its main home pays a reduced ITP rate, the rate and its conditions, region by region. Reduced rate: Yes: 17 of the 19 regions.
Appraised home values per m², by region
The ministry's average appraised value of open-market homes per m² in each region, its change over a year and the dearest city covered by Payotte.
House price index, by region
The INE house price index (IPV, base 2025) of each region and its change over a year, compared with Spain. Faster than Spain: Yes: 13 of the 19 regions.
Estate agent registers, by region
Whether an estate agent must be entered in a regional register, the law that says so and where the reader checks, region by region. Register: Compulsory: 2 of the 19 regions (Catalonia and Valencian Community).
Stressed housing market areas, by region
Whether a region has declared stressed residential market areas under Ley 12/2023, how many municipalities and by which resolution, as read in the BOE. Declared: Yes: 5 of the 19 regions (Asturias, Basque Country, Catalonia, Galicia and Navarre).