In short
On a €300,000 resale home, transfer tax (ITP) at the general rate ranges from €12,000 (4%) in the Basque Country to €30,000 (10%) in Catalonia; a new home pays 10% VAT instead (7% IGIC in the Canary Islands) plus the region's stamp duty (AJD). The tax is charged on the higher of the price and the Catastro reference value (except in Navarre and the Basque Country). The buyer also pays the land registry; the notary's deed fee is the seller's by default.
Buyer's total on a resale home, at three prices
| Region | €200,000 | €300,000 | €500,000 | New home, €300,000 |
|---|---|---|---|---|
| Andalusia | €14,174 | €21,201 | €35,255 | €33,801 |
| Aragon | €16,174 | €24,201 | €41,005 | €34,701 |
| Asturias | €16,174 | €24,201 | €45,255 | €33,801 |
| Balearic Islands | €16,174 | €24,201 | €41,255 | €34,701 |
| Basque Country | €8,174 | €12,201 | €20,255 | €31,701 |
| Canary Islands | €13,174 | €19,701 | €32,755 | €24,201 |
| Cantabria | €18,174 | €27,201 | €45,255 | €34,701 |
| Castile and León | €16,174 | €25,201 | €45,255 | €34,701 |
| Castilla-La Mancha | €18,174 | €27,201 | €45,255 | €34,701 |
| Catalonia | €20,174 | €30,201 | €50,255 | €34,701 |
| Ceuta | €6,174 | €9,201 | €15,255 | ≥ €951 |
| Community of Madrid | €12,174 | €18,201 | €30,255 | €32,451 |
| Extremadura | €16,174 | €24,201 | €43,055 | €34,701 |
| Galicia | €16,174 | €24,201 | €40,255 | €34,701 |
| La Rioja | €14,174 | €21,201 | €35,255 | €33,201 |
| Melilla | €6,174 | €9,201 | €15,255 | €12,951 |
| Navarre | €12,174 | €18,201 | €30,255 | €31,701 |
| Region of Murcia | €15,674 | €23,451 | €39,005 | €34,701 |
| Valencian Community | €18,174 | €27,201 | €45,255 | €34,401 |
Transfer tax (or VAT/IGIC + AJD for a new home) at the general rate and land registry fees, price above the Catastro reference value. « ≥ »: Ceuta, IPSI on new homes not read at an official source.
The rates, region by region
Andalusia
Resale: transfer tax 7%. New home: IVA 10% and stamp duty (AJD) 1.2%. Reduced rates exist under conditions (age, income, family, disability, main home): see the guide. Source: Ley 5/2021, de 20 de octubre, de Tributos Cedidos de la Comunidad Autónoma de Andalucía, art. 41.
Aragon
Resale: transfer tax 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. New home: IVA 10% and stamp duty (AJD) 1.5%. Reduced rates exist under conditions (age, income, family, disability, main home): see the reduced rates. Source: Decreto Legislativo 1/2005, texto refundido tributos cedidos de Aragón, art. 121-1.
Asturias
Resale: transfer tax 8% up to €300,000, 9% up to €500,000, 10% above €500,000, one rate on the whole value. New home: IVA 10% and stamp duty (AJD) 1.2%. Reduced rates exist under conditions (age, income, family, disability, main home): see the reduced rates. Source: Decreto Legislativo 2/2014, texto refundido tributos cedidos del Principado de Asturias, art. 26.
Balearic Islands
Resale: transfer tax 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. New home: IVA 10% and stamp duty (AJD) 1.5% up to €1,000,000, 2% above €1,000,000, one rate on the whole value. Reduced rates exist under conditions (age, income, family, disability, main home): see the guide. Source: Decreto Legislativo 1/2014, texto refundido tributos cedidos de las Illes Balears, art. 10.a).
Basque Country
Resale: transfer tax 4% on homes (6% if the buyer holds more than five homes; 7% on other property). New home: IVA 10% and stamp duty (AJD) 0.5%. Reduced rates exist under conditions (age, income, family, disability, main home): see the guide. Source: Normas forales del ITPAJD de Álava (NF 11/2003), Bizkaia (NF 1/2011) y Gipuzkoa (NF 18/1987), Álava/Araba: art. 43.Uno.b) (4%); art. 56.2 (AJD 0.5%); Bizkaia: art. 13.b) (4%); art. 44.1 (AJD 0.50%); Gipuzkoa: art. 11.1.b) (4%); art. 29.2 (AJD 0.5%).
Canary Islands
Resale: transfer tax 6.5%. New home: IGIC 7% and stamp duty (AJD) 1%. Reduced rates exist under conditions (age, income, family, disability, main home): see the guide. Source: Decreto Legislativo 1/2009, texto refundido tributos cedidos de Canarias, art. 31.1.a).
Cantabria
Resale: transfer tax 9%. New home: IVA 10% and stamp duty (AJD) 1.5%. Reduced rates exist under conditions (age, income, family, disability, main home): see the reduced rates. Source: Decreto Legislativo 62/2008, texto refundido Ley de Medidas Fiscales en materia de Tributos cedidos (Cantabria), art. 9.1.A).
Castile and León
Resale: transfer tax 8% up to €250,000, 10% above €250,000, each band at its own rate. New home: IVA 10% and stamp duty (AJD) 1.5%. Reduced rates exist under conditions (age, income, family, disability, main home): see the reduced rates. Source: Decreto Legislativo 1/2013, texto refundido tributos propios y cedidos de Castilla y León, art. 24.1.a) and art. 25.1.
Castilla-La Mancha
Resale: transfer tax 9%. New home: IVA 10% and stamp duty (AJD) 1.5%. Reduced rates exist under conditions (age, income, family, disability, main home): see the reduced rates. Source: Ley 8/2013, de 21 de noviembre, de Medidas Tributarias de Castilla-La Mancha, art. 19.1.
Catalonia
Resale: transfer tax 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. New home: IVA 10% and stamp duty (AJD) 1.5%. Reduced rates exist under conditions (age, income, family, disability, main home): see the guide. Source: Decreto Legislativo 1/2024, libro sexto del Código tributario de Catalunya, art. 641-1.1.
Ceuta
Resale: transfer tax 3% (the state 6% rate with the 50% rebate of art. 57 bis of the TRLITPAJD). New home: IPSI, rate not read at an official source and stamp duty (AJD) 0.25%. Reduced rates exist under conditions (age, income, family, disability, main home): see the reduced rates. Source: Real Decreto Legislativo 1/1993 (TRLITPAJD), art. 11.1.a) (6%) and art. 57 bis.3.a) (rebate 50%).
Community of Madrid
Resale: transfer tax 6%. New home: IVA 10% and stamp duty (AJD) 0.4% up to €120,000, 0.5% up to €180,000, 0.75% above €180,000, one rate on the whole value, smoothed at each threshold. Reduced rates exist under conditions (age, income, family, disability, main home): see the guide. Source: Decreto Legislativo 1/2010, texto refundido tributos cedidos de la Comunidad de Madrid, art. 28.
Extremadura
Resale: transfer tax 8% up to €360,000, 10% up to €600,000, 11% above €600,000, each band at its own rate. New home: IVA 10% and stamp duty (AJD) 1.5%. Reduced rates exist under conditions (age, income, family, disability, main home): see the reduced rates. Source: Decreto Legislativo 1/2018, texto refundido tributos cedidos de Extremadura, art. 36.
Galicia
Resale: transfer tax 8%. New home: IVA 10% and stamp duty (AJD) 1.5%. Reduced rates exist under conditions (age, income, family, disability, main home): see the reduced rates. Source: Decreto Legislativo 1/2011, texto refundido tributos cedidos de Galicia, art. 14.Uno.1.
La Rioja
Resale: transfer tax 7%. New home: IVA 10% and stamp duty (AJD) 1%. Reduced rates exist under conditions (age, income, family, disability, main home): see the reduced rates. Source: Ley 10/2017, de 27 de octubre, disposiciones legales de La Rioja en materia de impuestos propios y tributos cedidos, art. 44.1.
Melilla
Resale: transfer tax 3% (the state 6% rate with the 50% rebate of art. 57 bis of the TRLITPAJD). New home: IPSI 4% and stamp duty (AJD) 0.25%. Reduced rates exist under conditions (age, income, family, disability, main home): see the reduced rates. Source: Real Decreto Legislativo 1/1993 (TRLITPAJD), art. 11.1.a) (6%) and art. 57 bis.3.a) (rebate 50%).
Navarre
Resale: transfer tax 6%. New home: IVA 10% and stamp duty (AJD) 0.5%. Reduced rates exist under conditions (age, income, family, disability, main home): see the guide. Source: Decreto Foral Legislativo 129/1999, texto refundido ITPAJD (Navarra), art. 8.1.a).
Region of Murcia
Resale: transfer tax 7.75%. New home: IVA 10% and stamp duty (AJD) 1.5%. Reduced rates exist under conditions (age, income, family, disability, main home): see the guide. Source: Decreto Legislativo 1/2010, texto refundido tributos cedidos de la Región de Murcia, art. 6.1.
Valencian Community
Resale: transfer tax 9% up to €1,000,000, 11% above €1,000,000, one rate on the whole value. New home: IVA 10% and stamp duty (AJD) 1.4%. Reduced rates exist under conditions (age, income, family, disability, main home): see the guide. Source: Ley 13/1997, de 23 de diciembre, tramo autonómico del IRPF y restantes tributos cedidos (Comunitat Valenciana), art. 13.Uno.
Notary and land registry
The notary's fee for the deed follows the national tariff (Real Decreto 1426/1989, número 2.1, less 5%): €388 on €300,000; copies and folios are charged on top, per page. The land registry follows Real Decreto 1427/1989 (número 2.1, two reductions of 5%, at least €24 and at most €2,182 before them, plus €6 for the presentation entry): €201 on €300,000. The order in which the two 5% reductions and the cap apply is not spelled out in the texts: Payotte applies the scale, then the cap, then both reductions.
Sources
- Real Decreto Legislativo 1/1993 (TRLITPAJD), art. 10.1-2 (Ley 11/2021); art. 30.1 for AJD (consulted 15 October 2026).
- Ley 37/1992, del Impuesto sobre el Valor Añadido (consolidated text), art. 91.Uno.1.7º (10%); art. 91.Dos.1.6º (4%).
- Real Decreto 1426/1989, Arancel de los Notarios (consolidated text, last updated 17/11/2011); Real Decreto 1427/1989, Arancel de los Registradores de la Propiedad (consolidated text, last updated 17/11/2011); Real Decreto-ley 6/2000, art. 36.
- Andalusia: Ley 5/2021, de 20 de octubre, de Tributos Cedidos de la Comunidad Autónoma de Andalucía (art. 41).
- Aragon: Decreto Legislativo 1/2005, texto refundido tributos cedidos de Aragón (art. 121-1).
- Asturias: Decreto Legislativo 2/2014, texto refundido tributos cedidos del Principado de Asturias (art. 26).
- Balearic Islands: Decreto Legislativo 1/2014, texto refundido tributos cedidos de las Illes Balears (art. 10.a)).
- Basque Country: Normas forales del ITPAJD de Álava (NF 11/2003), Bizkaia (NF 1/2011) y Gipuzkoa (NF 18/1987) (Álava/Araba: art. 43.Uno.b) (4%); art. 56.2 (AJD 0.5%); Bizkaia: art. 13.b) (4%); art. 44.1 (AJD 0.50%); Gipuzkoa: art. 11.1.b) (4%); art. 29.2 (AJD 0.5%)).
- Canary Islands: Decreto Legislativo 1/2009, texto refundido tributos cedidos de Canarias (art. 31.1.a)).
- Cantabria: Decreto Legislativo 62/2008, texto refundido Ley de Medidas Fiscales en materia de Tributos cedidos (Cantabria) (art. 9.1.A)).
- Castile and León: Decreto Legislativo 1/2013, texto refundido tributos propios y cedidos de Castilla y León (art. 24.1.a) and art. 25.1).
- Castilla-La Mancha: Ley 8/2013, de 21 de noviembre, de Medidas Tributarias de Castilla-La Mancha (art. 19.1).
- Catalonia: Decreto Legislativo 1/2024, libro sexto del Código tributario de Catalunya (art. 641-1.1).
- Ceuta: Real Decreto Legislativo 1/1993 (TRLITPAJD) (art. 11.1.a) (6%) and art. 57 bis.3.a) (rebate 50%)).
- Community of Madrid: Decreto Legislativo 1/2010, texto refundido tributos cedidos de la Comunidad de Madrid (art. 28).
- Extremadura: Decreto Legislativo 1/2018, texto refundido tributos cedidos de Extremadura (art. 36).
- Galicia: Decreto Legislativo 1/2011, texto refundido tributos cedidos de Galicia (art. 14.Uno.1).
- La Rioja: Ley 10/2017, de 27 de octubre, disposiciones legales de La Rioja en materia de impuestos propios y tributos cedidos (art. 44.1).
- Melilla: Real Decreto Legislativo 1/1993 (TRLITPAJD) (art. 11.1.a) (6%) and art. 57 bis.3.a) (rebate 50%)).
- Navarre: Decreto Foral Legislativo 129/1999, texto refundido ITPAJD (Navarra) (art. 8.1.a)).
- Region of Murcia: Decreto Legislativo 1/2010, texto refundido tributos cedidos de la Región de Murcia (art. 6.1).
- Valencian Community: Ley 13/1997, de 23 de diciembre, tramo autonómico del IRPF y restantes tributos cedidos (Comunitat Valenciana) (art. 13.Uno).