In short
Fifteen Spanish regions cut the transfer tax (ITP, paid on a resale home) or the stamp duty (AJD) for young buyers, but each region sets its own age limit, price cap and income test, and the conditions are cumulative: you must meet all of them, not one. Typical rules require the home to be your main home (vivienda habitual), which a foreigner who will not live there may not meet. Reduced rates in the table are mostly 3% to 6%, with a 2% rate in the Balearic Islands and some 100% bonuses, against general rates of 6% to 13%. Madrid has no age-based reduced rate, only a 100% bonus for under-35s in municipalities under 2,500 inhabitants. This is regional law, not national.
How to read the table
A reduced rate normally replaces the general rate; a “bonus” (bonificación) cuts the tax computed at the general or another rate. Ages are given as each law words them: “under 35” excludes 35-year-olds, “35 or under” includes them. Values are the base fixed under article 10 of the national text (see the reference value guide). “Main home” means the home you live in; most regions set an occupancy deadline and a minimum stay, which differ.
Young-buyer rules by region
| Region | Age | Reduced ITP / bonus | Main conditions read |
|---|---|---|---|
| Andalusia | Under 35 | 3.5% (general 7%) | Main home; value up to €150,000 |
| Aragon | Under 35 | 12.5% off the tax | Main home; value up to €100,000 |
| Asturias | Up to 35 | 4% up to €150,000, 6% above | Main home, resale; live there within 6 months and for 3 years |
| Balearic Islands | Under 36 | 2% (general 8% to 13%; art. 10.d) | First home; main home; value up to €270,151.20 (the cap of art. 10.c, which the 2% rate repeats); no other home held at 50% or more |
| Balearic Islands | Under 30 | 100% bonus | As above, plus 3 years’ residence, income cap €52,800 (€84,480 joint), mortgage of 60% or more of the valuation |
| Canary Islands | 40 or under | 20% off the tax computed at 5% | First main home; no property owned; income cap €46,455 plus €6,825 per dependant |
| Cantabria | Under 40 | 4% (general 9%) | Main home; only on the first €300,000, the excess pays 9% |
| Castilla-La Mancha | Under 36 | 3% (general 9%); AJD 0.25% | First main home; value up to €240,000; mortgage above 50% of the price; value at least the mortgage valuation and the declared value at least the reference value (Ley 1/2026, in force 31 March 2026) |
| Castile and León | Under 36 (all buyers) | 4%; 0.01% in rural areas | Main home; income cap €31,500 |
| Catalonia | 35 or under | 5% (general 10% to 13%); AJD 100% bonus | Main home; income cap €36,000 |
| Extremadura | Under 36 | 4% (general 8% to 11%) | Main home; value up to €200,000; income cap €30,000 (€55,000 joint) |
| Galicia | Under 36 | 3% (general 8%; art. 14.Cinco) | Main home; price and assets up to €240,000 plus €30,000 per extra household member (the same cap as the 7% main-home rate); birth date stated in the deed |
| La Rioja | Under 40 | 4%; 3% in listed municipalities | First main home |
| Madrid | Under 35 | 100% bonus on the ITP tax and on AJD (arts. 30 bis, 38 bis) | Main home; only in a municipality under 2,500 inhabitants at 1 January of the previous year (INE figures); value up to €250,000 |
| Murcia | 40 or under | 3% (general 7.75%) | Main home; general base less personal minimum under €40,000 |
| Valencian Community | Under 35 | 6% up to €180,000, 8% above | First main home; income cap set by the regional law (€30,000 individual, €47,000 joint in the general case) |
Notes on the table
- Andalusia. The 3.5% rate is one of several in article 43; others apply to disability, large families and depopulated municipalities.
- Asturias. Article 32 bis applies to second or later transfers, so a resale, and also covers large families, single-parent families and rural areas.
- Balearic Islands. The 2% rate and the 100% bonus are different routes with different tests; check which fits your age.
- Canary Islands. The 5% rate itself needs a main home up to €200,000 and no other home, and the 20% cut applies to it. Calculation: 20% off 5% is an effective 4%, so a €180,000 home would pay €7,200 instead of €9,000.
- Cantabria. The reduced rate is limited to the first €300,000 of value. Beyond that, the general 9% rate applies.
- Castile and León. Article 28 sets the income cap (€31,500, with higher figures for large families) and other rules.
- Catalonia. The 5% rate and the AJD bonus are separate articles (641-5 and 642-6) with the same age and income tests.
- Extremadura. Article 40 bis, a young-buyer rate, was repealed from 5 August 2026 by Ley 2/2026; article 41 (4%) remains.
- Madrid. Outside small municipalities, articles 30 bis and 38 bis give every main-home buyer a 10% bonus on the tax (ITP) and on the AJD graduated quota for homes up to €250,000; the age-based 100% bonus exists only for under-35s in municipalities under 2,500 inhabitants. The general ITP rate stays 6%.
- Valencian Community. The 6% and 8% rates are for the part you acquire; above €180,000 the rate is 8%.
The same buyer, different results
Calculation, using the table: on a €150,000 resale home bought as a first main home by an eligible 30-year-old, ITP would be 3.5% in Andalusia (€5,250), 4% in Asturias (€6,000), 3% in Galicia (€4,500), and 4% in La Rioja (€6,000), against €10,500 at La Rioja’s general 7%. The figures change with the price, the income and the exact conditions, so use them to compare regions, not to predict a bill.
Foreigners and young-buyer rates
The conditions are about the buyer’s age, home use and income. A non-resident who will not occupy the home does not qualify where the main-home test applies. Residence in the region for a number of years is required in some places, as with the Balearic bonus (three years). Navarre and the Basque Country have their own foral rules and are not covered in the table.
What it costs
The reduction is the saving. On a €200,000 resale home in Cantabria, the 4% rate gives ITP of €8,000 against €18,000 at 9%. The purchase costs calculator uses general rates; a young-buyer rate is not applied.
Which professional to consult
A lawyer registered with a Spanish bar association (colegio de abogados), see property lawyer, can check whether you meet every condition before signing. Where a condition is stated in the deed, such as the intention to make the home your main home, the notary records it.
Frequently asked questions
Can I combine several reductions?
Only where the regional text allows it. Aragon, for example, says its bonuses are compatible with each other; most texts do not say. Ask a lawyer.
Do the rules also apply to a new home?
Not for ITP, which is a resale tax. On a new home, AJD reductions apply in some regions; see VAT and stamp duty on new homes.
What if I stop living in the home?
Many regions require a complementary return and interest if the main-home condition fails, as in the Balearic Islands and Madrid.
Are the age limits fixed?
Regions change them often; the table reflects the texts read on 15 October 2026.
Does a lower price always help?
Not if the Catastro’s reference value is higher, because the base is the higher of the two.
More guides on purchase taxes by region
- Balearic Islands transfer tax: 8% to 13% and AJD 2%
- Basque Country and Navarre: 4% home transfer tax
- Buying in Catalonia: ITP from 10% to 13%, and 20%
- Canary Islands purchase taxes: ITP 6.5%, IGIC 7%
- Canary Islands: IGIC on a new home and ITP on resale
- Catastro reference value: tax base on a Spanish purchase
- ITP: transfer tax on a resale home in Spain, by region
- Madrid property tax: 6% ITP and the AJD scale
- Murcia property transfer tax: 7.75% ITP since July 2025
- Property transfer tax in Andalusia: 7% ITP and AJD
- Stamp duty (AJD) on a Spanish mortgage: the lender pays
- Valencian Community: 9% ITP since June 2026, 11% over €1m
- VAT and stamp duty on a new home in Spain
Sources
- Ley 5/2021, Andalusia, art. 43 (BOE) (consulted 15 October 2026)
- Decreto Legislativo 1/2005, Aragon, art. 121-4 (BOE) (consulted 15 October 2026)
- Decreto Legislativo 2/2014, Asturias, art. 32 bis (BOE) (consulted 15 October 2026)
- Decreto Legislativo 1/2014, Balearic Islands, arts. 10, 14 quater (BOE) (consulted 15 October 2026)
- Decreto Legislativo 1/2009, Canary Islands, arts. 31, 35 (BOE) (consulted 15 October 2026)
- Decreto Legislativo 62/2008, Cantabria, art. 9 (BOE) (consulted 15 October 2026)
- Ley 1/2026, Castilla-La Mancha, art. 18 (DOCM 30/03/2026, BOE copy) (consulted 15 October 2026)
- Decreto Legislativo 1/2013, Castile and León, arts. 25, 28 (BOE) (consulted 15 October 2026)
- Decreto Legislativo 1/2024, Catalonia, arts. 641-5, 642-6 (BOE) (consulted 15 October 2026)
- Decreto Legislativo 1/2018, Extremadura, arts. 40, 41 (BOE) (consulted 15 October 2026)
- Decreto Legislativo 1/2011, Galicia, art. 14 (BOE) (consulted 15 October 2026)
- Ley 10/2017, La Rioja, art. 45 (BOE) (consulted 15 October 2026)
- Decreto Legislativo 1/2010, Community of Madrid, arts. 30 bis, 38 bis (BOE) (consulted 15 October 2026)
- Decreto Legislativo 1/2010, Region of Murcia, art. 6 (BOE) (consulted 15 October 2026)
- Ley 13/1997, Valencian Community, arts. 4, 13 (BOE) (consulted 15 October 2026)