ITP guide · Spain 2026

The ITP transfer tax in every Spanish region

Q: 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) within 30 working days or one month from signing the deed, depending on the region.

Q: 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.

Q: 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%.

Q: Do new-build homes pay ITP?

No. The first sale of a new home is subject to 10% VAT (4% for special-regime subsidised housing) plus stamp duty (AJD). The ITP only applies to resale homes.

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. Pick your region for the current rates, verified against official sources.

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 pay VAT at 10% instead of ITP: you can compare both cases 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	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% housing (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) within 30 working days or one month from signing the deed, depending on the region.

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%.

Do new-build homes pay ITP? ▼

No. The first sale of a new home is subject to 10% VAT (4% for special-regime subsidised housing) plus stamp duty (AJD). The ITP only applies to resale homes.