Murcia property transfer tax: 7.75% ITP since July 2025

The general rule and the date it changed

Article 6.1 of Murcia’s decree sets the ITP rate for real estate located in the Region, and for creating or assigning rights over it other than security rights, at 7.75%, with an exception for special-regime protected housing. The consolidated text records the change from Ley 3/2025, of 23 July (art. 55.14), and its in-force date of 25 July 2025. A deed whose tax fell due before that date follows the earlier text, which this guide does not describe.

A recent regional decree on affordable housing, Decreto-ley 3/2026 of 3 July (published 7 July 2026), was checked for rate changes; it contains no ITP or AJD rates, so the 7.75% stands in the text read.

Who the 3% rate is for, and the exact tests

Article 6 has three 3% categories. Each needs the property to be located in Murcia, and each has income tests built on the personal income tax return:

Other specific rates in the same article: 4% for special-regime protected housing (art. 6.2); 3% for a transfer covered by certain VAT exemptions (art. 20.1 items 20, 21 and 22 of the VAT law) to a business buyer entitled to deduct VAT who has not waived the exemption (art. 6.4); and 5% for buyers aged 40 or under who are business owners or professionals, or companies wholly owned by such people, buying property for their tax domicile or workplace, with a five-year retention rule (art. 6.7).

AJD on a new home

When the home is new, VAT (10%, a national rate) replaces ITP, and the notarial deed then pays AJD. Article 7.1 sets 1.5% on first copies of notarial deeds with a valuable object that can be registered. Articles 7.4, 7.5 and 7.6 reduce it to 0.1% for the same three groups as above, using the same conditions: age 40 or under with the €40,000 and €1,800 limits, large families with the €44,000 limit, and disability of 65% or more.

Worked example (calculation, not a quote)

These figures apply the published rates to round prices.

• €300,000 resale, general case: 7.75% × €300,000 = €23,250.
• €150,000 resale, buyer aged 38, main residence, within the income limits: 3% × €150,000 = €4,500, against €11,625 at the general rate.
• €250,000 resale, large family within the income limit: 3% × €250,000 = €7,500.
• €300,000 new home: VAT 10% = €30,000; AJD at 1.5% = €4,500, or at 0.1% = €300 if the buyer is aged 40 or under or otherwise qualifies, on a base of €300,000.

Murcia’s 3% rate has no price cap in the articles read; the tests are age, family or disability status and income. The tax base is the higher of the price, the declared value and the Catastro reference value (national art. 10); see the Catastro guide.

What non-resident and foreign buyers should know

Article 6.1 sets 7.75% for property in the Region of Murcia without any distinction by residence of the buyer. The 3% rate and the 0.1% AJD require the home to be a main residence and use income figures from the Spanish personal income tax return, which a buyer living abroad may not have. In practice, a non-resident buying a holiday home or an investment property should expect 7.75% on a resale, or VAT and 1.5% AJD on a new home. Ask a professional whether your tax situation lets you meet an income test.

The buyer owes the ITP whatever the contract says (art. 8.a of the national text). A foreigner needs a Spanish tax number first: see the NIE guide.

Filing

The ITP and AJD are filed by self-assessment (autoliquidación). The regional tax agency is the Agencia Tributaria de la Región de Murcia, named in the decree. The forms, the deadline and the electronic channel are published by the agency and were not read for this guide: check them there. For the 5% business rate, the decree requires the intended use to be written into the public deed (art. 6.7), so give your notary the details in advance.

Areas popular with foreign buyers

Payotte’s zone data for Murcia follows the city of Murcia, the port city of Cartagena, and the municipalities of San Javier and Mazarrón on the coast. All share the same regional tax rules; the Region’s own planning and housing measures are separate from the transfer tax.

Which professional to consult

A lawyer registered with a Spanish bar association (colegio de abogados) can test the income and age conditions against your return and check the date on which the tax falls due; see property lawyers. Land registry and notary fees follow national scales, shown in the purchase costs calculator.