Question 1

Reduced transfer tax for large families: what applies in Andalusia?

Accepted Answer

Andalusia taxes a home bought by a large family at 3.5% instead of the general 7%, when the value is up to €250,000.

Question 2

Reduced transfer tax for large families: what applies in Aragon?

Accepted Answer

Aragon gives large families a 50% bonus on the transfer tax if income is up to €35,000 plus €6,000 per extra child; the general rate runs from 8% to 10%.

Question 3

Reduced transfer tax for large families: what applies in Asturias?

Accepted Answer

Asturias taxes a large family's main home at 4% up to €150,000 and 6% above, instead of the general 8% to 10%.

Question 4

Reduced transfer tax for large families: what applies in Balearic Islands?

Accepted Answer

The Balearic Islands tax a large family's purchase at 2%, against a general rate of 8% to 13%.

Question 5

Reduced transfer tax for large families: what applies in Basque Country?

Accepted Answer

In the three Basque territories, a large family buying a main home pays 2.5% transfer tax instead of the 4% housing rate, if it owns no other home above 25% in the municipality.

Question 6

Reduced transfer tax for large families: what applies in Canary Islands?

Accepted Answer

The Canary Islands tax a large family's home at 1% (arts. 32, 33, 33 bis) with an income cap of €46,455, against a general rate of 6.5%.

Question 7

Reduced transfer tax for large families: what applies in Cantabria?

Accepted Answer

Cantabria taxes a large family's purchase at 4% on the first €300,000 of value, against a general rate of 9%.

Question 8

Reduced transfer tax for large families: what applies in Castile and León?

Accepted Answer

Castile and León taxes a large family's main home at 4% instead of 8% and 10%, with an income cap of €37,800 plus €6,000 per member.

Question 9

Reduced transfer tax for large families: what applies in Castilla-La Mancha?

Accepted Answer

Castilla-La Mancha taxes a first main home bought by a large-family member, a single-parent family member or a person with disability of 65% or more at 5% instead of the general 9%, when the value is up to €240,000 and the purchase is financed more than 50% by a mortgage.

Question 10

Reduced transfer tax for large families: what applies in Catalonia?

Accepted Answer

Catalonia taxes a large family's main home at 5% instead of 10% to 13%, if family income is at most €36,000 plus €14,000 per child above the legal minimum.

Question 11

Reduced transfer tax for large families: what applies in Ceuta?

Accepted Answer

Ceuta has no own large-family rate in the report: the national 6% rate with a 50% bonus gives an effective 3% for every buyer.

Question 12

Reduced transfer tax for large families: what applies in Community of Madrid?

Accepted Answer

The Community of Madrid taxes large families at 4% instead of the general 6%.

Question 13

Reduced transfer tax for large families: what applies in Extremadura?

Accepted Answer

Extremadura taxes a large family's main home at 4% instead of the general 8% to 11%, up to €200,000 of value and €30,000 of income (€55,000 joint).

Question 14

Reduced transfer tax for large families: what applies in Galicia?

Accepted Answer

Galicia taxes a large family's main home at 3% instead of the general 8%, when the price and the family's assets do not exceed €400,000 plus €50,000 per member above the minimum for large-family status.

Question 15

Reduced transfer tax for large families: what applies in La Rioja?

Accepted Answer

La Rioja taxes large families at 5%, or 3% under conditions, instead of the general 7%.

Question 16

Reduced transfer tax for large families: what applies in Melilla?

Accepted Answer

Melilla has no own large-family rate in the report: the national 6% rate with a 50% bonus gives an effective 3% for every buyer.

Question 17

Reduced transfer tax for large families: what applies in Navarre?

Accepted Answer

Navarre taxes a main home bought by a family with at least two children at 5% instead of 6%, up to a base of €180,304.

Question 18

Reduced transfer tax for large families: what applies in Region of Murcia?

Accepted Answer

The Region of Murcia taxes a large family's purchase at 3% instead of 7.75% when income is below €44,000.

Question 19

Reduced transfer tax for large families: what applies in Valencian Community?

Accepted Answer

The Valencian Community taxes a large family's main home at 3% when the value is €180,000 or less and at 4% above that, instead of the general 9%, if the family's income stays under the ceiling of art. 4.Cuatro.

Region	Reduced rate	Rate	Price cap	Conditions
Andalusia	Yes	3.5%	€250,000	—
Aragon	Yes	50% off the tax	—	Art. 121-5: purchase of the family's main home; previous home sold between two years before and four years after (waived for a first main home); usable area at least 10% larger; income (general base plus part of the savings base, less personal and descendant minimums) at most €35,000 plus €6,000 per child above the legal minimum.
Asturias	Yes	4% up to €150,000, 6% above	—	Main home (art. 32 bis); same article covers single-parent families, young buyers and rural areas.
Balearic Islands	Yes	2%	—	Art. 10.d also covers under-36 first-home buyers, disability and single-parent families.
Basque Country	Yes	2.5%	—	Main home (vivienda habitual); no other home held above 25% in the municipality; or a home of 120 m2 built or less.
Canary Islands	Yes	1%	—	Income up to €46,455 (arts. 32, 33, 33 bis; also disability, single-parent families); no other home (guide).
Cantabria	Yes	4%	€300,000 (reduced rate only on the first €300,000)	Large or single-parent family (art. 9.3).
Castile and León	Yes	4%	—	Main home; income cap €31,500, or €37,800 for large families plus €6,000 per member (art. 28).
Castilla-La Mancha	Yes	5%	—	Large or single-parent family, or disability of 65% or more (Ley 1/2026).
Catalonia	Yes	5%	—	Art. 641-2: main home; sum of the general and savings bases less personal and family minimums of the family members in the last income tax return at most €36,000, plus €14,000 per child above the legal minimum for large-family status.
Ceuta	No	—	—	—
Community of Madrid	Yes	4%	—	Art. 29: buyer holds the large-family title and the property is the family's main home; if the previous main home belonged to a holder, it must be sold within two years before or after (waived when the new property is joined to the old home).
Extremadura	Yes	4%	€200,000	Main home; income up to €30,000 (€55,000 joint) (art. 41).
Galicia	Yes	3%	€400,000	—
La Rioja	Yes	5% (3% under conditions)	—	Art. 45.1: 5% in general. 3% if all of these hold: purchase within five years of the family becoming large (or of each birth or adoption); previous main home sold in that period; usable area at least 10% larger than the previous home; combined taxable bases of everyone living there, after the personal and family minimum, at most €30,600.
Melilla	No	—	—	—
Navarre	Yes	5%	€180,304	Families with at least 2 children; main home; no other home above 25% in Navarre.
Region of Murcia	Yes	3%	—	Art. 6.5: first main home of the family (or previous home sold within two years either side, and usable area at least 10% larger); general base less personal minimum under €44,000, plus €6,000 per child above the minimum for large-family status.
Valencian Community	Yes	4% above €180,000; 3% up to €180,000	€180,000 (rate threshold)	Main home of the large or single-parent family; income ceiling set by art. 4.Cuatro according to the family category and the type of return.

Reduced transfer tax for large families, by region

In short

Region by region

Andalusia

Aragon

Asturias

Balearic Islands

Basque Country

Canary Islands

Cantabria

Castile and León

Castilla-La Mancha

Catalonia

Ceuta

Community of Madrid

Extremadura

Galicia

La Rioja

Melilla

Navarre

Region of Murcia

Valencian Community

The table

Other tables by region

Sources