Reduced transfer tax for young buyers, by region

In short

Whether a young buyer of a main home pays a reduced ITP rate, the age limit, the rate and the price and income caps, region by region. Reduced rate: Yes: 15 of the 19 regions.

Region by region

Andalusia

Andalusia applies a 3.5% transfer tax (ITP) rate to buyers under 35 who buy a main home worth up to €150,000, against the general rate of 7%.

Aragon

Aragon gives buyers under 35 a 12.5% bonus on the transfer tax when the home is worth up to €100,000; the general rate runs from 8% to 10% by value.

Asturias

Asturias taxes a main home bought by a buyer up to 35 at 4% up to €150,000 and 6% above, instead of the general 8% to 10% (art. 32 bis, in force 1 January 2026).

Balearic Islands

The Balearic Islands charge 2% transfer tax to buyers under 36 buying a first home, and give a 100% bonus to buyers under 30 who meet residence, income (€52,800, or €84,480 joint), value (€270,151.20) and mortgage (60% or more) tests; the general rate runs from 8% to 13%.

Basque Country

The three Basque territories (Álava, Bizkaia, Gipuzkoa) have no young-buyer rate in their ITP norma foral texts read on 15 Oct. 2026: a home pays 4% whatever the buyer's age, and 2.5% under the area or large-family tests.

Canary Islands

The Canary Islands give buyers aged 40 or under a 20% bonus on the transfer tax computed at the 5% main-home rate, for a first main home with value up to €200,000 and income up to €46,455 plus €6,825 per dependant; the general rate is 6.5%.

Cantabria

Cantabria taxes a main home bought by a buyer under 40 at 4% on the first €300,000 of value, with the 9% general rate on any excess.

Castile and León

Castile and León taxes a main home bought by a buyer under 36 at 4% (0.01% in rural communes), with an income cap of €31,500, against the general 8% and 10%.

Castilla-La Mancha

Castilla-La Mancha charges 3% transfer tax, instead of 9%, to buyers under 36 of a first main home worth up to €240,000, and 0.25% stamp duty (AJD) on a new home.

Catalonia

Catalonia taxes buyers aged 35 or under at 5% (income up to €36,000) instead of 10% to 13%, and gives them a 100% bonus on stamp duty on a new home.

Ceuta

Ceuta has no own transfer tax rates: the national 6% rate applies with a 50% bonus, which gives an effective 3% for every buyer, and no young-buyer rate appears in the report.

Community of Madrid

The Community of Madrid gives a 100% bonus on the transfer tax to buyers under 35 of a main home worth up to €250,000, but only in a municipality under 2,500 inhabitants; the general rate is 6%.

Extremadura

Extremadura taxes a main home bought by a buyer under 36 at 4% (general 8% to 11%) when the value is up to €200,000 and income up to €30,000, or €55,000 joint.

Galicia

Galicia taxes a main home bought by a buyer under 36 at 3% instead of the general 8%.

La Rioja

La Rioja taxes a first main home bought by a buyer under 40 at 4%, or 3% in the municipalities of the law's annex I, against the general 7%.

Melilla

Melilla has no own transfer tax rates: the national 6% rate applies with a 50% bonus, which gives an effective 3% for every buyer, and no young-buyer rate appears in the report.

Navarre

Navarre has no young-buyer rate in article 8 of its ITP text (read 15 Oct. 2026): the general rate is 6%, with 5% for families with two children or more and 4% in municipalities at risk of depopulation.

Region of Murcia

The Region of Murcia taxes a main home bought by a buyer aged 40 or under at 3% instead of 7.75%, if the general taxable base less the personal minimum is under €40,000.

Valencian Community

The Valencian Community taxes a first main home bought by a buyer under 35 at 6% up to €180,000 and 8% above, against a general 9%.

The table

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

• Andalusia: No income cap read in the report.
• Aragon: Settled on art. 121-4 (BOE consolidated text, read 15 Oct. 2026): 12.5% bonus on the full tax for buyers under 35, main home, real value of the property not above €100,000; no income cap in the article.
• Asturias: Price cap null: €150,000 is a rate threshold, not a ceiling. The occupancy deadlines come from the guide only.
• Balearic Islands: Settled on the BOE consolidated text (read 15 Oct. 2026): art. 10.d applies the 2% rate only if all conditions of art. 10.c are met, including the €270,151.20 maximum value, main home, at least 50% acquired and no other home held at 50% or more; the 2% route for a first home needs a buyer under 36 (art. 10.d.1). Art. 14 quater (100% bonus, under 30 or disability of 33% or more) has its own €270,151.20 cap, three years' residence, a first home, income cap and a mortgage of 60% or more of the valuation.
• Basque Country: Settled on the texts of Norma Foral 11/2003 (Álava), 1/2011 (Bizkaia) and 18/1987 (Gipuzkoa), searched for any young-buyer (jóvenes) rate: none found.
• Canary Islands: The report lists art. 35 as a 20% bonus (40 or under) but its text is cut off; the income cap and the dependant supplement come from the guide only, and the report ties €46,455 to other articles.
• Cantabria: Settled on art. 9.3.c (BOE consolidated text, read 15 Oct. 2026): buyer under 40 at the date of purchase, main home; no income cap in that article. The reduced rate is limited to the first €300,000 (art. 9.7).
• Castile and León: Settled on arts. 25.3 and 28.2 (BOE consolidated text last updated 14/05/2024, read 15 Oct. 2026): all buyers under 36 at the date of accrual, main home, first home of each buyer; total taxable bases less personal and family minimum at most €31,500; no price cap in these articles. The rural 0.01% rate applies to housing in a commune listed in art. 7.1.c.
• Castilla-La Mancha: Settled on the text of Ley 1/2026, art. 18 (DOCM 30 March 2026, in force 31 March 2026; not yet in the BOE consolidated text): the €240,000 cap applies to each of the 6% (art. 19.2), 5% (19.6), 3% under-36 (19.9) rates and to the AJD rates (art. 21.2: 0.75%, 0.50%, 0.25%). Also required: mortgage above 50% of the value, value at least the mortgage valuation where no reference value exists, and declared value at least the reference value. Lower rates apply in depopulation-risk municipalities (5%, 4%, 3%).
• Catalonia: Settled on art. 641-5 (BOE consolidated text, read 15 Oct. 2026; rate in force since 27/06/2025): the 5% rate applies to a main home bought by a buyer aged 35 or under at the date of tax accrual, if the sum of the general and savings bases less the personal and family minimum in the last income tax return does not exceed €36,000; the article sets no price cap.
• Ceuta: The report gives no own regional rates; the effective 3% is not a young-buyer rate.
• Community of Madrid: Settled on the BOE consolidated text (read 15 Oct. 2026): art. 30 bis (ITP, last update in force 29/11/2024) gives a 10% bonus on the tax to any main-home buyer, and 100% to buyers under 35 in a municipality under 2,500 inhabitants (INE figure at 1 January of the year before); art. 38 bis gives the same on the AJD graduated quota of first copies. Both require a value up to €250,000 (garages and annexes included). There is no reduced rate by age; the only age-based benefit is that 100% bonus.
• Extremadura: Article 40 bis, a young-buyer rate, was repealed from 5 August 2026 by Ley 2/2026.
• Galicia: Settled on the BOE consolidated text (read 15 Oct. 2026): art. 14.Dos (7% main-home rate) and art. 14.Cinco (3% rate, under 36 at the date of tax accrual) each set the same cap on the purchase price and on the buyers' (and household's) assets: €240,000 plus €30,000 per household member beyond the first. The deed must state the buyer's birth date and the main-home purpose. The cap therefore applies to the 3% rate as well.
• La Rioja: Settled on art. 45.3 (BOE consolidated text, read 15 Oct. 2026): the 4% rate (3% in annex I municipalities) applies to a first main home bought by a buyer under 40 at the date of purchase; the article sets no price cap and no income cap.
• Melilla: The report gives no own regional rates; the effective 3% is not a young-buyer rate.
• Navarre: Settled on article 8 of Decreto Foral Legislativo 129/1999 (consolidated text updated 20/04/2026), read for any rate tied to the buyer's age: none found.
• Region of Murcia: Settled on art. 6.6 (BOE consolidated text, read 15 Oct. 2026): age 40 or under, main home, general taxable base less personal and family minimum under €40,000 and savings base at most €1,800; the article sets no price cap.
• Valencian Community: The report gives the 8% and 6% rates with the €180,000 threshold but not which side each applies to; the income figures come from the guide only.