Transfer tax on a resale home, by region

In short

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.

Region by region

Andalusia

In Andalusia, transfer tax (ITP) on a resale home is 7%, on the higher of the price and the Catastro reference value: €21,000 on €300,000, €21,201 with land registry fees.

Aragon

In Aragon, transfer tax (ITP) on a resale home is 8% up to €400,000, 8.5% up to €450,000, 9% up to €500,000, 9.5% up to €750,000, 10% above €750,000, each band at its own rate, on the higher of the price and the Catastro reference value: €24,000 on €300,000, €24,201 with land registry fees.

Asturias

In Asturias, transfer tax (ITP) on a resale home is 8% up to €300,000, 9% up to €500,000, 10% above €500,000, one rate on the whole value, on the higher of the price and the Catastro reference value: €24,000 on €300,000, €24,201 with land registry fees.

Balearic Islands

In the Balearic Islands, transfer tax (ITP) on a resale home is 8% up to €400,000, 9% up to €600,000, 10% up to €1,000,000, 12% up to €2,000,000, 13% above €2,000,000: the scale gives an average rate applied to the whole value, on the higher of the price and the Catastro reference value: €24,000 on €300,000, €24,201 with land registry fees.

Basque Country

In the Basque Country, transfer tax (ITP) on a resale home is 4%, on the real value under the foral rules: €12,000 on €300,000, €12,201 with land registry fees.

Canary Islands

In the Canary Islands, transfer tax (ITP) on a resale home is 6.5%, on the higher of the price and the Catastro reference value: €19,500 on €300,000, €19,701 with land registry fees.

Cantabria

In Cantabria, transfer tax (ITP) on a resale home is 9%, on the higher of the price and the Catastro reference value: €27,000 on €300,000, €27,201 with land registry fees.

Castile and León

In Castile and León, transfer tax (ITP) on a resale home is 8% up to €250,000, 10% above €250,000, each band at its own rate, on the higher of the price and the Catastro reference value: €25,000 on €300,000, €25,201 with land registry fees.

Castilla-La Mancha

In Castilla-La Mancha, transfer tax (ITP) on a resale home is 9%, on the higher of the price and the Catastro reference value: €27,000 on €300,000, €27,201 with land registry fees.

Catalonia

In Catalonia, transfer tax (ITP) on a resale home is 10% up to €600,000, 11% up to €900,000, 12% up to €1,500,000, 13% above €1,500,000: the scale gives an average rate applied to the whole value, on the higher of the price and the Catastro reference value: €30,000 on €300,000, €30,201 with land registry fees.

Ceuta

In Ceuta, transfer tax (ITP) on a resale home is 3%, on the higher of the price and the Catastro reference value: €9,000 on €300,000, €9,201 with land registry fees.

Community of Madrid

In the Community of Madrid, transfer tax (ITP) on a resale home is 6%, on the higher of the price and the Catastro reference value: €18,000 on €300,000, €18,201 with land registry fees.

Extremadura

In Extremadura, transfer tax (ITP) on a resale home is 8% up to €360,000, 10% up to €600,000, 11% above €600,000, each band at its own rate, on the higher of the price and the Catastro reference value: €24,000 on €300,000, €24,201 with land registry fees.

Galicia

In Galicia, transfer tax (ITP) on a resale home is 8%, on the higher of the price and the Catastro reference value: €24,000 on €300,000, €24,201 with land registry fees.

La Rioja

In La Rioja, transfer tax (ITP) on a resale home is 7%, on the higher of the price and the Catastro reference value: €21,000 on €300,000, €21,201 with land registry fees.

Melilla

In Melilla, transfer tax (ITP) on a resale home is 3%, on the higher of the price and the Catastro reference value: €9,000 on €300,000, €9,201 with land registry fees.

Navarre

In Navarre, transfer tax (ITP) on a resale home is 6%, on the real value under the foral rules: €18,000 on €300,000, €18,201 with land registry fees.

Region of Murcia

In the Region of Murcia, transfer tax (ITP) on a resale home is 7.75%, on the higher of the price and the Catastro reference value: €23,250 on €300,000, €23,451 with land registry fees.

Valencian Community

In the Valencian Community, transfer tax (ITP) on a resale home is 9% up to €1,000,000, 11% above €1,000,000, one rate on the whole value, on the higher of the price and the Catastro reference value: €27,000 on €300,000, €27,201 with land registry fees.

The table

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

• Basque Country: 4% if the buyer holds no more than five homes, 6% otherwise.
• Catalonia: 20% if the buyer is a large holder.
• Ceuta: State rate of 6% with the 50% rebate of art. 57 bis TRLITPAJD.
• Melilla: State rate of 6% with the 50% rebate of art. 57 bis TRLITPAJD.