{
  "licence": "CC BY 4.0, cite Payotte (https://payotte.com/spain/by-region) with a link",
  "topic": "new-home-taxes",
  "extracted": "2026-10-15",
  "regions": {
    "andalusia": {
      "indirect_tax": "VAT",
      "indirect_rate": "10%",
      "ajd_rate": "1.2%",
      "total_300k": "€33,801",
      "answer": "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.",
      "note": null,
      "sources": [
        {
          "title": "Ley 5/2021 (Andalucía)",
          "url": "https://www.boe.es/buscar/act.php?id=BOE-A-2021-17915"
        },
        {
          "title": "Ley 37/1992, del Impuesto sobre el Valor Añadido (consolidated text)",
          "url": "https://www.boe.es/buscar/act.php?id=BOE-A-1992-28740"
        }
      ]
    },
    "aragon": {
      "indirect_tax": "VAT",
      "indirect_rate": "10%",
      "ajd_rate": "1.5%",
      "total_300k": "€34,701",
      "answer": "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.",
      "note": null,
      "sources": [
        {
          "title": "Decreto Legislativo 1/2005 (Aragón)",
          "url": "https://www.boe.es/buscar/act.php?id=BOA-d-2005-90006"
        },
        {
          "title": "Ley 37/1992, del Impuesto sobre el Valor Añadido (consolidated text)",
          "url": "https://www.boe.es/buscar/act.php?id=BOE-A-1992-28740"
        }
      ]
    },
    "asturias": {
      "indirect_tax": "VAT",
      "indirect_rate": "10%",
      "ajd_rate": "1.2%",
      "total_300k": "€33,801",
      "answer": "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.",
      "note": null,
      "sources": [
        {
          "title": "Decreto Legislativo 2/2014 (Asturias)",
          "url": "https://www.boe.es/buscar/act.php?id=BOE-A-2015-945"
        },
        {
          "title": "Ley 37/1992, del Impuesto sobre el Valor Añadido (consolidated text)",
          "url": "https://www.boe.es/buscar/act.php?id=BOE-A-1992-28740"
        }
      ]
    },
    "balearic-islands": {
      "indirect_tax": "VAT",
      "indirect_rate": "10%",
      "ajd_rate": "1.5% up to €1,000,000, 2% above €1,000,000, one rate on the whole value",
      "total_300k": "€34,701",
      "answer": "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.",
      "note": null,
      "sources": [
        {
          "title": "Decreto Legislativo 1/2014 (Illes Balears)",
          "url": "https://www.boe.es/buscar/act.php?id=BOE-A-2014-6925"
        },
        {
          "title": "Ley 37/1992, del Impuesto sobre el Valor Añadido (consolidated text)",
          "url": "https://www.boe.es/buscar/act.php?id=BOE-A-1992-28740"
        }
      ]
    },
    "basque-country": {
      "indirect_tax": "VAT",
      "indirect_rate": "10%",
      "ajd_rate": "0.5%",
      "total_300k": "€31,701",
      "answer": "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.",
      "note": null,
      "sources": [
        {
          "title": "Normas forales del ITPAJD de Álava (NF 11/2003), Bizkaia (NF 1/2011) y Gipuzkoa (NF 18/1987)",
          "url": "https://www.euskadi.eus/impuestos-de-transmisiones-patrimoniales-y-actos-juridicos-documentados/web01-s2oga/es/"
        },
        {
          "title": "Ley 37/1992, del Impuesto sobre el Valor Añadido (consolidated text)",
          "url": "https://www.boe.es/buscar/act.php?id=BOE-A-1992-28740"
        }
      ]
    },
    "canary-islands": {
      "indirect_tax": "IGIC",
      "indirect_rate": "7%",
      "ajd_rate": "1%",
      "total_300k": "€24,201",
      "answer": "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.",
      "note": null,
      "sources": [
        {
          "title": "Decreto Legislativo 1/2009 (Canarias)",
          "url": "https://www.boe.es/buscar/act.php?id=BOC-j-2009-90008"
        },
        {
          "title": "Decreto Legislativo 1/2025, de 13 de octubre, texto refundido IGIC y AIEM (Canarias)",
          "url": "https://www.boe.es/buscar/act.php?id=BOC-j-2025-90249"
        }
      ]
    },
    "cantabria": {
      "indirect_tax": "VAT",
      "indirect_rate": "10%",
      "ajd_rate": "1.5%",
      "total_300k": "€34,701",
      "answer": "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.",
      "note": null,
      "sources": [
        {
          "title": "Decreto Legislativo 62/2008 (Cantabria)",
          "url": "https://www.boe.es/buscar/act.php?id=BOCT-c-2008-90028"
        },
        {
          "title": "Ley 37/1992, del Impuesto sobre el Valor Añadido (consolidated text)",
          "url": "https://www.boe.es/buscar/act.php?id=BOE-A-1992-28740"
        }
      ]
    },
    "castile-and-leon": {
      "indirect_tax": "VAT",
      "indirect_rate": "10%",
      "ajd_rate": "1.5%",
      "total_300k": "€34,701",
      "answer": "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.",
      "note": null,
      "sources": [
        {
          "title": "Decreto Legislativo 1/2013 (Castilla y León)",
          "url": "https://www.boe.es/buscar/act.php?id=BOCL-h-2013-90254"
        },
        {
          "title": "Ley 37/1992, del Impuesto sobre el Valor Añadido (consolidated text)",
          "url": "https://www.boe.es/buscar/act.php?id=BOE-A-1992-28740"
        }
      ]
    },
    "castilla-la-mancha": {
      "indirect_tax": "VAT",
      "indirect_rate": "10%",
      "ajd_rate": "1.5%",
      "total_300k": "€34,701",
      "answer": "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.",
      "note": null,
      "sources": [
        {
          "title": "Ley 8/2013 (Castilla-La Mancha)",
          "url": "https://www.boe.es/buscar/act.php?id=BOE-A-2014-1368"
        },
        {
          "title": "Ley 37/1992, del Impuesto sobre el Valor Añadido (consolidated text)",
          "url": "https://www.boe.es/buscar/act.php?id=BOE-A-1992-28740"
        }
      ]
    },
    "catalonia": {
      "indirect_tax": "VAT",
      "indirect_rate": "10%",
      "ajd_rate": "1.5%",
      "total_300k": "€34,701",
      "answer": "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.",
      "note": null,
      "sources": [
        {
          "title": "Decreto Legislativo 1/2024 (Cataluña)",
          "url": "https://www.boe.es/buscar/act.php?id=BOE-A-2024-6951"
        },
        {
          "title": "Ley 37/1992, del Impuesto sobre el Valor Añadido (consolidated text)",
          "url": "https://www.boe.es/buscar/act.php?id=BOE-A-1992-28740"
        }
      ]
    },
    "ceuta": {
      "indirect_tax": "IPSI",
      "indirect_rate": null,
      "ajd_rate": "0.25%",
      "total_300k": "at least €951",
      "answer": "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.",
      "note": null,
      "sources": [
        {
          "title": "Real Decreto Legislativo 1/1993 (TRLITPAJD)",
          "url": "https://www.boe.es/buscar/act.php?id=BOE-A-1993-25359"
        },
        {
          "title": "Ley 8/1991 (IPSI)",
          "url": "https://www.boe.es/buscar/act.php?id=BOE-A-1991-7645"
        }
      ]
    },
    "community-of-madrid": {
      "indirect_tax": "VAT",
      "indirect_rate": "10%",
      "ajd_rate": "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",
      "total_300k": "€32,451",
      "answer": "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.",
      "note": null,
      "sources": [
        {
          "title": "Decreto Legislativo 1/2010 (Madrid)",
          "url": "https://www.boe.es/buscar/act.php?id=BOCM-m-2010-90068"
        },
        {
          "title": "Ley 37/1992, del Impuesto sobre el Valor Añadido (consolidated text)",
          "url": "https://www.boe.es/buscar/act.php?id=BOE-A-1992-28740"
        }
      ]
    },
    "extremadura": {
      "indirect_tax": "VAT",
      "indirect_rate": "10%",
      "ajd_rate": "1.5%",
      "total_300k": "€34,701",
      "answer": "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.",
      "note": null,
      "sources": [
        {
          "title": "Decreto Legislativo 1/2018 (Extremadura)",
          "url": "https://www.boe.es/buscar/act.php?id=BOE-A-2018-8159"
        },
        {
          "title": "Ley 37/1992, del Impuesto sobre el Valor Añadido (consolidated text)",
          "url": "https://www.boe.es/buscar/act.php?id=BOE-A-1992-28740"
        }
      ]
    },
    "galicia": {
      "indirect_tax": "VAT",
      "indirect_rate": "10%",
      "ajd_rate": "1.5%",
      "total_300k": "€34,701",
      "answer": "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.",
      "note": null,
      "sources": [
        {
          "title": "Decreto Legislativo 1/2011 (Galicia)",
          "url": "https://www.boe.es/buscar/act.php?id=BOE-A-2011-18161"
        },
        {
          "title": "Ley 37/1992, del Impuesto sobre el Valor Añadido (consolidated text)",
          "url": "https://www.boe.es/buscar/act.php?id=BOE-A-1992-28740"
        }
      ]
    },
    "la-rioja": {
      "indirect_tax": "VAT",
      "indirect_rate": "10%",
      "ajd_rate": "1%",
      "total_300k": "€33,201",
      "answer": "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.",
      "note": null,
      "sources": [
        {
          "title": "Ley 10/2017 (La Rioja)",
          "url": "https://www.boe.es/buscar/act.php?id=BOE-A-2017-13750"
        },
        {
          "title": "Ley 37/1992, del Impuesto sobre el Valor Añadido (consolidated text)",
          "url": "https://www.boe.es/buscar/act.php?id=BOE-A-1992-28740"
        }
      ]
    },
    "melilla": {
      "indirect_tax": "IPSI",
      "indirect_rate": "4%",
      "ajd_rate": "0.25%",
      "total_300k": "€12,951",
      "answer": "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.",
      "note": null,
      "sources": [
        {
          "title": "Real Decreto Legislativo 1/1993 (TRLITPAJD)",
          "url": "https://www.boe.es/buscar/act.php?id=BOE-A-1993-25359"
        },
        {
          "title": "Ordenanza fiscal del IPSI (operaciones interiores) de la Ciudad de Melilla, Anexo 1 (BOME nº 5857, 4 mai 2021, p. 1300, Decreto nº 584 du 30/04/2021)",
          "url": "https://bomemelilla.es/bome/descargar/BOME-P-2021-1300.pdf"
        }
      ]
    },
    "murcia": {
      "indirect_tax": "VAT",
      "indirect_rate": "10%",
      "ajd_rate": "1.5%",
      "total_300k": "€34,701",
      "answer": "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.",
      "note": null,
      "sources": [
        {
          "title": "Decreto Legislativo 1/2010 (Murcia)",
          "url": "https://www.boe.es/buscar/act.php?id=BOE-A-2011-10542"
        },
        {
          "title": "Ley 37/1992, del Impuesto sobre el Valor Añadido (consolidated text)",
          "url": "https://www.boe.es/buscar/act.php?id=BOE-A-1992-28740"
        }
      ]
    },
    "navarre": {
      "indirect_tax": "VAT",
      "indirect_rate": "10%",
      "ajd_rate": "0.5%",
      "total_300k": "€31,701",
      "answer": "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.",
      "note": null,
      "sources": [
        {
          "title": "Decreto Foral Legislativo 129/1999 (Navarra)",
          "url": "https://www.boe.es/buscar/act.php?id=BON-n-1999-90001"
        },
        {
          "title": "Ley 37/1992, del Impuesto sobre el Valor Añadido (consolidated text)",
          "url": "https://www.boe.es/buscar/act.php?id=BOE-A-1992-28740"
        }
      ]
    },
    "valencian-community": {
      "indirect_tax": "VAT",
      "indirect_rate": "10%",
      "ajd_rate": "1.4%",
      "total_300k": "€34,401",
      "answer": "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.",
      "note": null,
      "sources": [
        {
          "title": "Ley 13/1997 (Comunitat Valenciana)",
          "url": "https://www.boe.es/buscar/act.php?id=BOE-A-1998-8202"
        },
        {
          "title": "Ley 37/1992, del Impuesto sobre el Valor Añadido (consolidated text)",
          "url": "https://www.boe.es/buscar/act.php?id=BOE-A-1992-28740"
        }
      ]
    }
  }
}