ITP guide · Spain 2026

The ITP transfer tax in every Spanish region

The ITP (Impuesto de Transmisiones Patrimoniales) is the biggest cost when buying a resale home in Spain, and every region sets its own rates and reliefs: from an effective 3% in Ceuta and Melilla to 13% in the top brackets of Catalonia or the Balearic Islands, with a 20% maximum that Catalonia has applied to large holders of housing since June 2025. Pick your region for the current rates, verified against official sources.

Map of Spain with the effective ITP transfer tax by region in 2026 on a €200,000 resale home: from 3% in Ceuta and Melilla to 10% in Catalonia

Two rules common to all of Spain: the buyer always pays the tax, and since 2022 the taxable base is the cadastral reference value — or the agreed price if higher — not simply the price (art. 10 TRLITPAJD). Navarre and the Basque Country apply their own foral valuation rules. New-build homes don't pay ITP: on the mainland and in the Balearics they pay 10% VAT, and in the territories where VAT does not apply, their own indirect tax — the IGIC in the Canary Islands and the IPSI in Ceuta and Melilla. You can compare new-build and resale in the mortgage calculator.

Territory	General rate 2026	Main reductions and reliefs	Guide
Andalusia	7%	6% main residence ≤€150,000; 3.5% under-35s, disability, large families, victims and small municipalities	See guide →
Aragon	8–10% scale	12.5% rebate (<35s, disability ≥65%, victims of gender-based violence, price ≤€100,000); 50% large families; rural rates	See guide →
Asturias	8/9/10% by value	4%/6% under-35s, large and single-parent families, victims and rural areas; 3% VPO; 20% large-scale landlords	See guide →
Balearic Islands	8–13% scale	4% main residence (threshold by island); 2% under-36s, disability and large families; 100% rebate <30s or disability	See guide →
Canary Islands	6.5%	5% main residence ≤€200,000; 1% large family, single-parent family or disability; 20% rebate ≤40s; 0% protected housing	See guide →
Cantabria	9%	7% main residence up to €300,000 (May 2026 reform); 4% <40s, large and single-parent families, disability, VPO and depopulation; 3% disability ≥65%	See guide →
Castilla y León	8% (+10% above €250,000)	4% large family, disability ≥65%, under-36s and VPO; 0.01% young buyers in rural areas <€150,000	See guide →
Castilla-La Mancha	9 %	From March 2026: 6% first home ≤€240,000; 3% under-36s; 5% large families, single-parent families and disability; 5/4/3% in depopulated areas	See guide →
Catalonia	10–13% scale (20% large holders)	Bracketed scale from 10% to 13% (20% large holders); 5% young buyers ≤35, large and single-parent families, disability and victims; 7% VPO; 4/3% rural	See guide →
Ceuta and Melilla	6% with a 50% rebate → 3% effective	50% rebate on the tax due (art. 57 bis TRLITPAJD); 6% state rate, filed with the AEAT	See guide →
Valencian Community	9% (11% above €1M)	9% general from June 2026; 6/8% young buyers <35; 3/4% large and single-parent families, disability, victims and special-regime VPO; 100% DANA rebate	See guide →
Extremadura	8/10/11% scale	7% primary residence ≤€200,000; 4% under-36s, large family and disability; 4% VPO and rural areas	See guide →
Galicia	8 %	7% primary residence; 3% under-36s, large and single-parent families, disability ≥65% and victims; 100% deduction in sparsely populated parishes	See guide →
La Rioja	7%	4% under-40s (3% in small municipalities); 5%/3% large families; 5% VPO and disability ≥33%	See guide →
Madrid	6%	4% for large families; 10% rebate on homes ≤€250,000; 100% rebate for under-35s in municipalities with fewer than 2,500 inhabitants	See guide →
Murcia	7.75%	3% for buyers aged 40 or under, large families and disability ≥65%; 4% for special-regime VPO	See guide →
Navarre	6%	5% for family units with 2+ children (first €180,304); 4% in municipalities at risk of depopulation; VPO exemption	See guide →
Basque Country	4% homes; 2.5% primary residence; 6% if >5 homes (7% general)	4% for housing; 2.5% main residence (≤120 m² or large family); 6% for owners of more than 5 homes	See guide →

Indicative table compiled from the consolidated texts in the BOE, regional gazettes and the Spanish Ministry of Finance's "Tributación Autonómica. Medidas 2026". Every relief has detailed requirements (income limits, wealth, surface area, occupancy periods…) explained in each region's guide with its legal citation.

Frequently asked questions about the ITP

Who pays the ITP and when? ▼

The buyer of the resale home always pays the ITP, through a self-assessment (form 600 in most regions). The deadline depends on the region and runs from the accrual date (the date of the deed or contract): two months in Andalusia and Navarre; one month in Aragón, the Balearic Islands, the Canary Islands, Castilla-La Mancha, Catalonia, the Valencian Community, Extremadura and Galicia; and 30 working days — not counting Saturdays, Sundays or public holidays — in Asturias, Cantabria, Castilla y León, La Rioja, Madrid, Murcia, the Basque Country and Ceuta and Melilla. The exact deadline is in each region's guide.

What amount is the ITP calculated on? ▼

Since 2022, on the cadastral reference value or the purchase price if higher. Paying a price below the reference value does not reduce the tax. Navarre and the Basque Country apply their own foral valuation rules.

Which region has the lowest ITP in 2026? ▼

Among common-regime regions, Madrid applies the lowest general rate (6%), followed by the Canary Islands (6.5%). In Ceuta and Melilla the effective rate is 3% thanks to the 50% state relief, and in the Basque Country homes are taxed at 4% — with 2.5% for a qualifying primary residence (up to 120 m² built, among other requirements) and 6% for buyers who already own more than five homes.

Do new-build homes pay ITP? ▼

No. On the mainland and in the Balearics, the first sale of a new home is subject to 10% VAT (4% for special-regime subsidised housing) plus stamp duty (AJD). In the Canary Islands and in Ceuta and Melilla VAT does not apply: new homes pay the IGIC and the IPSI, respectively. The ITP only applies to resale homes.