{
  "licence": "CC BY 4.0, cite Payotte (https://payotte.com/spain/by-region) with a link",
  "topic": "purchase-tax",
  "extracted": "2026-10-15",
  "regions": {
    "andalusia": {
      "general_rate": "7%",
      "regime": "common",
      "reference_value": "yes",
      "tax_300k": "€21,000",
      "total_300k": "€21,201",
      "tax_500k": "€35,000",
      "answer": "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.",
      "note": null,
      "sources": [
        {
          "title": "Ley 5/2021, de 20 de octubre, de Tributos Cedidos de la Comunidad Autónoma de Andalucía",
          "url": "https://www.boe.es/buscar/act.php?id=BOE-A-2021-17915"
        }
      ]
    },
    "aragon": {
      "general_rate": "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",
      "regime": "common",
      "reference_value": "yes",
      "tax_300k": "€24,000",
      "total_300k": "€24,201",
      "tax_500k": "€40,750",
      "answer": "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.",
      "note": null,
      "sources": [
        {
          "title": "Decreto Legislativo 1/2005, texto refundido tributos cedidos de Aragón",
          "url": "https://www.boe.es/buscar/act.php?id=BOA-d-2005-90006"
        }
      ]
    },
    "asturias": {
      "general_rate": "8% up to €300,000, 9% up to €500,000, 10% above €500,000, one rate on the whole value",
      "regime": "common",
      "reference_value": "yes",
      "tax_300k": "€24,000",
      "total_300k": "€24,201",
      "tax_500k": "€45,000",
      "answer": "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.",
      "note": null,
      "sources": [
        {
          "title": "Decreto Legislativo 2/2014, texto refundido tributos cedidos del Principado de Asturias",
          "url": "https://www.boe.es/buscar/act.php?id=BOE-A-2015-945"
        }
      ]
    },
    "balearic-islands": {
      "general_rate": "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",
      "regime": "common",
      "reference_value": "yes",
      "tax_300k": "€24,000",
      "total_300k": "€24,201",
      "tax_500k": "€41,000",
      "answer": "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.",
      "note": null,
      "sources": [
        {
          "title": "Decreto Legislativo 1/2014, texto refundido tributos cedidos de las Illes Balears",
          "url": "https://www.boe.es/buscar/act.php?id=BOE-A-2014-6925"
        }
      ]
    },
    "basque-country": {
      "general_rate": "4%",
      "regime": "foral",
      "reference_value": "no",
      "tax_300k": "€12,000",
      "total_300k": "€12,201",
      "tax_500k": "€20,000",
      "answer": "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.",
      "note": "4% if the buyer holds no more than five homes, 6% otherwise.",
      "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/"
        }
      ]
    },
    "canary-islands": {
      "general_rate": "6.5%",
      "regime": "common",
      "reference_value": "yes",
      "tax_300k": "€19,500",
      "total_300k": "€19,701",
      "tax_500k": "€32,500",
      "answer": "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.",
      "note": null,
      "sources": [
        {
          "title": "Decreto Legislativo 1/2009, texto refundido tributos cedidos de Canarias",
          "url": "https://www.boe.es/buscar/act.php?id=BOC-j-2009-90008"
        }
      ]
    },
    "cantabria": {
      "general_rate": "9%",
      "regime": "common",
      "reference_value": "yes",
      "tax_300k": "€27,000",
      "total_300k": "€27,201",
      "tax_500k": "€45,000",
      "answer": "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.",
      "note": null,
      "sources": [
        {
          "title": "Decreto Legislativo 62/2008, texto refundido Ley de Medidas Fiscales en materia de Tributos cedidos (Cantabria)",
          "url": "https://www.boe.es/buscar/act.php?id=BOCT-c-2008-90028"
        }
      ]
    },
    "castile-and-leon": {
      "general_rate": "8% up to €250,000, 10% above €250,000, each band at its own rate",
      "regime": "common",
      "reference_value": "yes",
      "tax_300k": "€25,000",
      "total_300k": "€25,201",
      "tax_500k": "€45,000",
      "answer": "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.",
      "note": null,
      "sources": [
        {
          "title": "Decreto Legislativo 1/2013, texto refundido tributos propios y cedidos de Castilla y León",
          "url": "https://www.boe.es/buscar/act.php?id=BOCL-h-2013-90254"
        }
      ]
    },
    "castilla-la-mancha": {
      "general_rate": "9%",
      "regime": "common",
      "reference_value": "yes",
      "tax_300k": "€27,000",
      "total_300k": "€27,201",
      "tax_500k": "€45,000",
      "answer": "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.",
      "note": null,
      "sources": [
        {
          "title": "Ley 8/2013, de 21 de noviembre, de Medidas Tributarias de Castilla-La Mancha",
          "url": "https://www.boe.es/buscar/act.php?id=BOE-A-2014-1368"
        }
      ]
    },
    "catalonia": {
      "general_rate": "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",
      "regime": "common",
      "reference_value": "yes",
      "tax_300k": "€30,000",
      "total_300k": "€30,201",
      "tax_500k": "€50,000",
      "answer": "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.",
      "note": "20% if the buyer is a large holder.",
      "sources": [
        {
          "title": "Decreto Legislativo 1/2024, libro sexto del Código tributario de Catalunya",
          "url": "https://www.boe.es/buscar/act.php?id=BOE-A-2024-6951"
        }
      ]
    },
    "ceuta": {
      "general_rate": "3%",
      "regime": "common",
      "reference_value": "yes",
      "tax_300k": "€9,000",
      "total_300k": "€9,201",
      "tax_500k": "€15,000",
      "answer": "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.",
      "note": "State rate of 6% with the 50% rebate of art. 57 bis TRLITPAJD.",
      "sources": [
        {
          "title": "Real Decreto Legislativo 1/1993 (TRLITPAJD)",
          "url": "https://www.boe.es/buscar/act.php?id=BOE-A-1993-25359"
        }
      ]
    },
    "community-of-madrid": {
      "general_rate": "6%",
      "regime": "common",
      "reference_value": "yes",
      "tax_300k": "€18,000",
      "total_300k": "€18,201",
      "tax_500k": "€30,000",
      "answer": "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.",
      "note": null,
      "sources": [
        {
          "title": "Decreto Legislativo 1/2010, texto refundido tributos cedidos de la Comunidad de Madrid",
          "url": "https://www.boe.es/buscar/act.php?id=BOCM-m-2010-90068"
        }
      ]
    },
    "extremadura": {
      "general_rate": "8% up to €360,000, 10% up to €600,000, 11% above €600,000, each band at its own rate",
      "regime": "common",
      "reference_value": "yes",
      "tax_300k": "€24,000",
      "total_300k": "€24,201",
      "tax_500k": "€42,800",
      "answer": "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.",
      "note": null,
      "sources": [
        {
          "title": "Decreto Legislativo 1/2018, texto refundido tributos cedidos de Extremadura",
          "url": "https://www.boe.es/buscar/act.php?id=BOE-A-2018-8159"
        }
      ]
    },
    "galicia": {
      "general_rate": "8%",
      "regime": "common",
      "reference_value": "yes",
      "tax_300k": "€24,000",
      "total_300k": "€24,201",
      "tax_500k": "€40,000",
      "answer": "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.",
      "note": null,
      "sources": [
        {
          "title": "Decreto Legislativo 1/2011, texto refundido tributos cedidos de Galicia",
          "url": "https://www.boe.es/buscar/act.php?id=BOE-A-2011-18161"
        }
      ]
    },
    "la-rioja": {
      "general_rate": "7%",
      "regime": "common",
      "reference_value": "yes",
      "tax_300k": "€21,000",
      "total_300k": "€21,201",
      "tax_500k": "€35,000",
      "answer": "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.",
      "note": null,
      "sources": [
        {
          "title": "Ley 10/2017, de 27 de octubre, disposiciones legales de La Rioja en materia de impuestos propios y tributos cedidos",
          "url": "https://www.boe.es/buscar/act.php?id=BOE-A-2017-13750"
        }
      ]
    },
    "melilla": {
      "general_rate": "3%",
      "regime": "common",
      "reference_value": "yes",
      "tax_300k": "€9,000",
      "total_300k": "€9,201",
      "tax_500k": "€15,000",
      "answer": "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.",
      "note": "State rate of 6% with the 50% rebate of art. 57 bis TRLITPAJD.",
      "sources": [
        {
          "title": "Real Decreto Legislativo 1/1993 (TRLITPAJD)",
          "url": "https://www.boe.es/buscar/act.php?id=BOE-A-1993-25359"
        }
      ]
    },
    "murcia": {
      "general_rate": "7.75%",
      "regime": "common",
      "reference_value": "yes",
      "tax_300k": "€23,250",
      "total_300k": "€23,451",
      "tax_500k": "€38,750",
      "answer": "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.",
      "note": null,
      "sources": [
        {
          "title": "Decreto Legislativo 1/2010, texto refundido tributos cedidos de la Región de Murcia",
          "url": "https://www.boe.es/buscar/act.php?id=BOE-A-2011-10542"
        }
      ]
    },
    "navarre": {
      "general_rate": "6%",
      "regime": "foral",
      "reference_value": "no",
      "tax_300k": "€18,000",
      "total_300k": "€18,201",
      "tax_500k": "€30,000",
      "answer": "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.",
      "note": null,
      "sources": [
        {
          "title": "Decreto Foral Legislativo 129/1999, texto refundido ITPAJD (Navarra)",
          "url": "https://www.boe.es/buscar/act.php?id=BON-n-1999-90001"
        }
      ]
    },
    "valencian-community": {
      "general_rate": "9% up to €1,000,000, 11% above €1,000,000, one rate on the whole value",
      "regime": "common",
      "reference_value": "yes",
      "tax_300k": "€27,000",
      "total_300k": "€27,201",
      "tax_500k": "€45,000",
      "answer": "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.",
      "note": null,
      "sources": [
        {
          "title": "Ley 13/1997, de 23 de diciembre, tramo autonómico del IRPF y restantes tributos cedidos (Comunitat Valenciana)",
          "url": "https://www.boe.es/buscar/act.php?id=BOE-A-1998-8202"
        }
      ]
    }
  }
}