{
  "licence": "CC BY 4.0, cite Payotte (https://payotte.com/spain/by-region) with a link",
  "topic": "young-buyer-rates",
  "extracted": "2026-10-15",
  "regions": {
    "andalusia": {
      "reduced_rate": "yes",
      "age_limit": "under 35",
      "itp_rate": "3.5%",
      "price_cap": "€150,000",
      "income_cap": null,
      "conditions": "Main home (vivienda habitual).",
      "answer": "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%.",
      "note": "No income cap read in the report.",
      "sources": [
        {
          "title": "Ley 5/2021, Andalusia, art. 43 (BOE)",
          "url": "https://www.boe.es/buscar/act.php?id=BOE-A-2021-17915"
        }
      ]
    },
    "aragon": {
      "reduced_rate": "yes",
      "age_limit": "under 35",
      "itp_rate": "12.5% off the tax",
      "price_cap": "€100,000",
      "income_cap": null,
      "conditions": "Bonus of 12.5% of the tax (art. 121-4), also for disability of 65% or more and victims of gender violence.",
      "answer": "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.",
      "note": "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.",
      "sources": [
        {
          "title": "Decreto Legislativo 1/2005, Aragon, art. 121-4 (BOE)",
          "url": "https://www.boe.es/buscar/act.php?id=BOA-d-2005-90006"
        }
      ]
    },
    "asturias": {
      "reduced_rate": "yes",
      "age_limit": "up to 35",
      "itp_rate": "4% up to €150,000, 6% above",
      "price_cap": null,
      "income_cap": null,
      "conditions": "Main home, resale; live there within 6 months and for 3 years (guide). Same article also covers rural areas, large and single-parent families.",
      "answer": "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).",
      "note": "Price cap null: €150,000 is a rate threshold, not a ceiling. The occupancy deadlines come from the guide only.",
      "sources": [
        {
          "title": "Decreto Legislativo 2/2014, Asturias, art. 32 bis (BOE)",
          "url": "https://www.boe.es/buscar/act.php?id=BOE-A-2015-945"
        }
      ]
    },
    "balearic-islands": {
      "reduced_rate": "yes",
      "age_limit": "under 36 (2% rate); under 30 (100% bonus)",
      "itp_rate": "2% (or 100% bonus)",
      "price_cap": "€270,151.20",
      "income_cap": "€52,800 (€84,480 joint), bonus route only",
      "conditions": "2% route: first home, under 36. Bonus route: under 30 or disability of 33% or more, 3 years' residence, mortgage of 60% or more.",
      "answer": "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%.",
      "note": "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.",
      "sources": [
        {
          "title": "Decreto Legislativo 1/2014, Balearic Islands, arts. 10, 14 quater (BOE)",
          "url": "https://www.boe.es/buscar/act.php?id=BOE-A-2014-6925"
        }
      ]
    },
    "basque-country": {
      "reduced_rate": "no",
      "age_limit": null,
      "itp_rate": null,
      "price_cap": null,
      "income_cap": null,
      "conditions": null,
      "answer": "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.",
      "note": "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.",
      "sources": [
        {
          "title": "Norma Foral 11/2003, Álava, updated text (Diputación Foral de Álava)",
          "url": "https://web.araba.eus/documents/d/araba/indice_norma-foral-itp-ajd-cas-2-pdf"
        },
        {
          "title": "Norma Foral 1/2011, Bizkaia, consolidated text (Diputación Foral de Bizkaia)",
          "url": "https://www.bizkaia.eus/documents/880307/15187815/ca_1_2011.pdf/50b78491-3852-b68f-f9d5-2db574a48917?t=1746431731226"
        },
        {
          "title": "Norma Foral 18/1987, Gipuzkoa, information copy (Diputación Foral de Gipuzkoa)",
          "url": "https://www.gipuzkoa.eus/documents/2456431/2854433/NF+18-1987+(2025).pdf/fd85880e-c8c0-641d-eead-3869889f88ad?t=1747374492563"
        }
      ]
    },
    "canary-islands": {
      "reduced_rate": "yes",
      "age_limit": "40 or under",
      "itp_rate": "20% off the tax (computed at 5%)",
      "price_cap": "€200,000",
      "income_cap": "€46,455 plus €6,825 per dependant",
      "conditions": "First main home, no property owned (5% rate: main home, base up to €200,000, no other home).",
      "answer": "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%.",
      "note": "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.",
      "sources": [
        {
          "title": "Decreto Legislativo 1/2009, Canary Islands, arts. 31, 35 (BOE)",
          "url": "https://www.boe.es/buscar/act.php?id=BOC-j-2009-90008"
        }
      ]
    },
    "cantabria": {
      "reduced_rate": "yes",
      "age_limit": "under 40",
      "itp_rate": "4%",
      "price_cap": "€300,000 (reduced rate only on the first €300,000)",
      "income_cap": null,
      "conditions": "Main home; the excess above €300,000 pays 9%.",
      "answer": "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.",
      "note": "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).",
      "sources": [
        {
          "title": "Decreto Legislativo 62/2008, Cantabria, art. 9 (BOE)",
          "url": "https://www.boe.es/buscar/act.php?id=BOCT-c-2008-90028"
        }
      ]
    },
    "castile-and-leon": {
      "reduced_rate": "yes",
      "age_limit": "under 36 (all buyers); 0.01% for under 36 in rural communes",
      "itp_rate": "4%; 0.01% in rural communes",
      "price_cap": null,
      "income_cap": "€31,500",
      "conditions": "Main home.",
      "answer": "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%.",
      "note": "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.",
      "sources": [
        {
          "title": "Decreto Legislativo 1/2013, Castile and León, arts. 25, 28 (BOE)",
          "url": "https://www.boe.es/buscar/act.php?id=BOCL-h-2013-90254"
        }
      ]
    },
    "castilla-la-mancha": {
      "reduced_rate": "yes",
      "age_limit": "under 36",
      "itp_rate": "3%",
      "price_cap": "€240,000",
      "income_cap": null,
      "conditions": "First main home; mortgage above 50% of the price (guide). AJD 0.25% for under-36s.",
      "answer": "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.",
      "note": "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%).",
      "sources": [
        {
          "title": "Ley 1/2026, Castilla-La Mancha, art. 18 (DOCM 30/03/2026, BOE copy)",
          "url": "https://www.boe.es/ccaa/docm/2026/061/q10660-10683.pdf"
        }
      ]
    },
    "catalonia": {
      "reduced_rate": "yes",
      "age_limit": "35 or under",
      "itp_rate": "5%",
      "price_cap": null,
      "income_cap": "€36,000",
      "conditions": "Main home; stamp duty (AJD) 100% bonus for the same group (art. 642-6).",
      "answer": "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.",
      "note": "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.",
      "sources": [
        {
          "title": "Decreto Legislativo 1/2024, Catalonia, arts. 641-5, 642-6 (BOE)",
          "url": "https://www.boe.es/buscar/act.php?id=BOE-A-2024-6951"
        }
      ]
    },
    "ceuta": {
      "reduced_rate": "no",
      "age_limit": null,
      "itp_rate": null,
      "price_cap": null,
      "income_cap": null,
      "conditions": null,
      "answer": "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.",
      "note": "The report gives no own regional rates; the effective 3% is not a young-buyer rate.",
      "sources": [
        {
          "title": "Real Decreto Legislativo 1/1993, consolidated ITPAJD text (BOE)",
          "url": "https://www.boe.es/buscar/act.php?id=BOE-A-1993-25359"
        },
        {
          "title": "AEAT, Base imponible y tipos Ceuta y Melilla",
          "url": "https://sede.agenciatributaria.gob.es/Sede/declaraciones-informativas-otros-impuestos-tasas/impuesto-sobre-transmisiones-patrimoniales-actos-juridicos/itp-ajd-transmisiones-derechos-reales-fianzas/base-imponible-tipos-ceuta-melilla.html"
        }
      ]
    },
    "community-of-madrid": {
      "reduced_rate": "yes",
      "age_limit": "under 35",
      "itp_rate": "100% bonus on the tax",
      "price_cap": "€250,000",
      "income_cap": null,
      "conditions": "Only in a municipality with fewer than 2,500 inhabitants; main home. Everyone else gets a 10% bonus on the tax for a main home up to €250,000.",
      "answer": "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%.",
      "note": "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.",
      "sources": [
        {
          "title": "Decreto Legislativo 1/2010, Community of Madrid, arts. 30 bis, 38 bis (BOE)",
          "url": "https://www.boe.es/buscar/act.php?id=BOCM-m-2010-90068"
        }
      ]
    },
    "extremadura": {
      "reduced_rate": "yes",
      "age_limit": "under 36",
      "itp_rate": "4%",
      "price_cap": "€200,000",
      "income_cap": "€30,000 (€55,000 joint)",
      "conditions": "Main home (art. 41, with the same conditions as art. 40).",
      "answer": "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.",
      "note": "Article 40 bis, a young-buyer rate, was repealed from 5 August 2026 by Ley 2/2026.",
      "sources": [
        {
          "title": "Decreto Legislativo 1/2018, Extremadura, arts. 40, 41 (BOE)",
          "url": "https://www.boe.es/buscar/act.php?id=BOE-A-2018-8159"
        }
      ]
    },
    "galicia": {
      "reduced_rate": "yes",
      "age_limit": "under 36",
      "itp_rate": "3%",
      "price_cap": "€240,000 plus €30,000 per extra household member (price and assets)",
      "income_cap": null,
      "conditions": "Main home.",
      "answer": "Galicia taxes a main home bought by a buyer under 36 at 3% instead of the general 8%.",
      "note": "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.",
      "sources": [
        {
          "title": "Decreto Legislativo 1/2011, Galicia, art. 14 (BOE)",
          "url": "https://www.boe.es/buscar/act.php?id=BOE-A-2011-18161"
        }
      ]
    },
    "la-rioja": {
      "reduced_rate": "yes",
      "age_limit": "under 40",
      "itp_rate": "4% (3% in listed municipalities)",
      "price_cap": null,
      "income_cap": null,
      "conditions": "First main home.",
      "answer": "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%.",
      "note": "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.",
      "sources": [
        {
          "title": "Ley 10/2017, La Rioja, art. 45 (BOE)",
          "url": "https://www.boe.es/buscar/act.php?id=BOE-A-2017-13750"
        }
      ]
    },
    "melilla": {
      "reduced_rate": "no",
      "age_limit": null,
      "itp_rate": null,
      "price_cap": null,
      "income_cap": null,
      "conditions": null,
      "answer": "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.",
      "note": "The report gives no own regional rates; the effective 3% is not a young-buyer rate.",
      "sources": [
        {
          "title": "Real Decreto Legislativo 1/1993, consolidated ITPAJD text (BOE)",
          "url": "https://www.boe.es/buscar/act.php?id=BOE-A-1993-25359"
        },
        {
          "title": "AEAT, Base imponible y tipos Ceuta y Melilla",
          "url": "https://sede.agenciatributaria.gob.es/Sede/declaraciones-informativas-otros-impuestos-tasas/impuesto-sobre-transmisiones-patrimoniales-actos-juridicos/itp-ajd-transmisiones-derechos-reales-fianzas/base-imponible-tipos-ceuta-melilla.html"
        }
      ]
    },
    "murcia": {
      "reduced_rate": "yes",
      "age_limit": "40 or under",
      "itp_rate": "3%",
      "price_cap": null,
      "income_cap": "general base less personal minimum under €40,000 (savings base at most €1,800)",
      "conditions": "Main home.",
      "answer": "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.",
      "note": "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.",
      "sources": [
        {
          "title": "Decreto Legislativo 1/2010, Region of Murcia, art. 6 (BOE)",
          "url": "https://www.boe.es/buscar/act.php?id=BOE-A-2011-10542"
        }
      ]
    },
    "navarre": {
      "reduced_rate": "no",
      "age_limit": null,
      "itp_rate": null,
      "price_cap": null,
      "income_cap": null,
      "conditions": null,
      "answer": "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.",
      "note": "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.",
      "sources": [
        {
          "title": "Decreto Foral Legislativo 129/1999, Navarre, consolidated ITPAJD text (BOE)",
          "url": "https://www.boe.es/buscar/act.php?id=BON-n-1999-90001"
        }
      ]
    },
    "valencian-community": {
      "reduced_rate": "yes",
      "age_limit": "under 35",
      "itp_rate": "6% up to €180,000, 8% above",
      "price_cap": null,
      "income_cap": "€30,000 individual, €47,000 joint (general case)",
      "conditions": "First main home.",
      "answer": "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%.",
      "note": "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.",
      "sources": [
        {
          "title": "Ley 13/1997, Valencian Community, arts. 4, 13 (BOE)",
          "url": "https://www.boe.es/buscar/act.php?id=BOE-A-1998-8202"
        }
      ]
    }
  }
}