By region · 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.

In short

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.

Region by region

Taxes on a new home: what applies in Andalusia?

In Andalusia, a new home bought from the developer pays VAT at 10% and stamp duty on the deed (AJD) of 1.2%: €33,801 with land registry fees on €300,000.

Taxes on a new home: what applies in Aragon?

In Aragon, a new home bought from the developer pays VAT at 10% and stamp duty on the deed (AJD) of 1.5%: €34,701 with land registry fees on €300,000.

Taxes on a new home: what applies in Asturias?

In Asturias, a new home bought from the developer pays VAT at 10% and stamp duty on the deed (AJD) of 1.2%: €33,801 with land registry fees on €300,000.

Taxes on a new home: what applies in Balearic Islands?

In the Balearic Islands, a new home bought from the developer pays VAT at 10% and stamp duty on the deed (AJD) of 1.5% up to €1,000,000, 2% above €1,000,000, one rate on the whole value: €34,701 with land registry fees on €300,000.

Taxes on a new home: what applies in Basque Country?

In the Basque Country, a new home bought from the developer pays VAT at 10% and stamp duty on the deed (AJD) of 0.5%: €31,701 with land registry fees on €300,000.

Taxes on a new home: what applies in Canary Islands?

In the Canary Islands, a new home bought from the developer pays IGIC at 7% and stamp duty on the deed (AJD) of 1%: €24,201 with land registry fees on €300,000.

Taxes on a new home: what applies in Cantabria?

In Cantabria, a new home bought from the developer pays VAT at 10% and stamp duty on the deed (AJD) of 1.5%: €34,701 with land registry fees on €300,000.

Taxes on a new home: what applies in Castile and León?

In Castile and León, a new home bought from the developer pays VAT at 10% and stamp duty on the deed (AJD) of 1.5%: €34,701 with land registry fees on €300,000.

Taxes on a new home: what applies in Castilla-La Mancha?

In Castilla-La Mancha, a new home bought from the developer pays VAT at 10% and stamp duty on the deed (AJD) of 1.5%: €34,701 with land registry fees on €300,000.

Taxes on a new home: what applies in Catalonia?

In Catalonia, a new home bought from the developer pays VAT at 10% and stamp duty on the deed (AJD) of 1.5%: €34,701 with land registry fees on €300,000.

Taxes on a new home: what applies in Ceuta?

In Ceuta, a new home pays IPSI, whose rate could not be read at an official source, plus stamp duty (AJD) of 0.25%: €750 on €300,000.

Taxes on a new home: what applies in Community of Madrid?

In the Community of Madrid, a new home bought from the developer pays VAT at 10% and stamp duty on the deed (AJD) of 0.4% up to €120,000, 0.5% up to €180,000, 0.75% above €180,000, one rate on the whole value, smoothed at each threshold: €32,451 with land registry fees on €300,000.

Taxes on a new home: what applies in Extremadura?

In Extremadura, a new home bought from the developer pays VAT at 10% and stamp duty on the deed (AJD) of 1.5%: €34,701 with land registry fees on €300,000.

Taxes on a new home: what applies in Galicia?

In Galicia, a new home bought from the developer pays VAT at 10% and stamp duty on the deed (AJD) of 1.5%: €34,701 with land registry fees on €300,000.

Taxes on a new home: what applies in La Rioja?

In La Rioja, a new home bought from the developer pays VAT at 10% and stamp duty on the deed (AJD) of 1%: €33,201 with land registry fees on €300,000.

Taxes on a new home: what applies in Melilla?

In Melilla, a new home bought from the developer pays IPSI at 4% and stamp duty on the deed (AJD) of 0.25%: €12,951 with land registry fees on €300,000.

Taxes on a new home: what applies in Navarre?

In Navarre, a new home bought from the developer pays VAT at 10% and stamp duty on the deed (AJD) of 0.5%: €31,701 with land registry fees on €300,000.

Taxes on a new home: what applies in Region of Murcia?

In the Region of Murcia, a new home bought from the developer pays VAT at 10% and stamp duty on the deed (AJD) of 1.5%: €34,701 with land registry fees on €300,000.

Taxes on a new home: what applies in Valencian Community?

In the Valencian Community, a new home bought from the developer pays VAT at 10% and stamp duty on the deed (AJD) of 1.4%: €34,401 with land registry fees on €300,000.

The table

Taxes on a new home, by region: 19 regions
RegionTaxRateAJD on the deedTotal on €300,000 with registry
AndalusiaVAT10%1.2%€33,801
AragonVAT10%1.5%€34,701
AsturiasVAT10%1.2%€33,801
Balearic IslandsVAT10%1.5% up to €1,000,000, 2% above €1,000,000, one rate on the whole value€34,701
Basque CountryVAT10%0.5%€31,701
Canary IslandsIGIC7%1%€24,201
CantabriaVAT10%1.5%€34,701
Castile and LeónVAT10%1.5%€34,701
Castilla-La ManchaVAT10%1.5%€34,701
CataloniaVAT10%1.5%€34,701
CeutaIPSI—0.25%at least €951
Community of MadridVAT10%0.4% up to €120,000, 0.5% up to €180,000, 0.75% above €180,000, one rate on the whole value, smoothed at each threshold€32,451
ExtremaduraVAT10%1.5%€34,701
GaliciaVAT10%1.5%€34,701
La RiojaVAT10%1%€33,201
MelillaIPSI4%0.25%€12,951
NavarreVAT10%0.5%€31,701
Region of MurciaVAT10%1.5%€34,701
Valencian CommunityVAT10%1.4%€34,401

“—” means the source read does not state it. Download the data: new-home-taxes.json (CC BY 4.0, cite Payotte with a link).

Other tables by region

Sources

All tables · Payotte Spain