ITP guide · Andalusia

ITP in Andalusia 2026: rates, reductions and rebates

Updated: July 8, 2026 · Legislation verified against official sources

General rate 2026 7%

Reductions and reliefs: 6% main residence ≤€150,000; 3.5% under-35s, disability, large families, victims and small municipalities.

Calculate your ITP and mortgage in Andalusia ↓

If you are buying a resale (second-hand) home in Andalusia, the tax that will weigh most heavily on your budget is the Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados in its Transmisiones Patrimoniales Onerosas form (ITP-TPO, the Spanish property transfer tax). It is always paid by the buyer and is calculated by applying a percentage to the value of the home.

Since October 2021 Andalusia has applied one of the simplest schemes in Spain: a single general rate of 7% (art. 41 of Ley 5/2021, de 20 de octubre, de Tributos Cedidos de la Comunidad Autónoma de Andalucía), together with reduced rates of 6% and 3.5% for a main residence. For 2026, Ley 8/2025, de 22 de diciembre, the 2026 Budget Act (BOJA of 31-12-2025), has tweaked several of these benefits, and Decreto-ley 1/2026, de 25 de febrero, added a 0% rate for people who lost their home in the storms of January and February 2026.

All figures have been checked against the consolidated text of Ley 5/2021 in the BOE (which already incorporates the amendments made by Ley 8/2025) and against the Ministry of Finance’s handbook «Tributación Autonómica. Medidas 2026».

The essentials at a glance

Item 2026 figure Rule
General rate 7% Art. 41 Ley 5/2021
Main residence up to €150,000 6% Art. 43.1.a) Ley 5/2021
Buyers under 35 (main residence ≤ €150,000) 3.5% Art. 43.1.b) Ley 5/2021
Disability of the buyer or someone in their family unit (≤ €250,000) 3.5% Art. 43.1.c) Ley 5/2021
Large families (≤ €250,000) 3.5% Art. 43.1.d) Ley 5/2021
Victims of domestic violence or terrorism (≤ €150,000) 3.5% Art. 43.1.e) and f) Ley 5/2021
Municipalities at risk of depopulation, under 3,000 inhabitants (≤ €150,000) 3.5% Arts. 8 and 43.1.g) Ley 5/2021
Purchases by real estate businesses for resale within 2 years 2% Art. 44 Ley 5/2021
Home replacing another damaged by the 2026 storms (accruals from 23-1 to 31-12-2026) 0% Arts. 3 and 8 Decreto-ley 1/2026
Taxable base The higher of the price and the Catastro reference value Art. 10 TRLITPAJD
Form and deadline Modelo 600; 2 months from the day after accrual Art. 69 Ley 5/2021

When ITP is due (and when it is not)

ITP-TPO is charged on purchases of resale homes (second and subsequent transfers). If you buy a new home from the developer you do not pay ITP: you pay IVA (Spanish VAT) at 10% plus the Actos Jurídicos Documentados (AJD, stamp duty) charge on the deed. The taxable person for ITP is the acquirer: the buyer pays, not the seller.

The taxable base: the Catastro reference value

Since 2022, the taxable base for real estate has been the Catastro reference value (valor de referencia) at the accrual date. If the agreed price or the declared value is higher, the highest of those amounts is used; where no certifiable reference value exists, the base is the highest of the declared value, the price and the market value (art. 10 del Texto Refundido de la Ley del ITPAJD, RDLeg. 1/1993, as worded by Ley 11/2021). You can look it up at the Catastro’s online office (Sede Electrónica del Catastro) before signing.

Important: the €150,000 and €250,000 limits for the Andalusian reduced rates are measured against that same art. 10 value, computed at 100% of full ownership of the home and of any properties acquired together with it (art. 43.2 Ley 5/2021).

The general rate: 7%

For transfers of real estate and the creation and assignment of rights in rem over it (other than security rights), the tax due is 7% of the net taxable base (art. 41 Ley 5/2021). It is a flat rate: there are no value brackets. Example: a home with a taxable base of €200,000 that does not qualify for any reduced rate pays €14,000.

Reduced rates in force in 2026

Common rules (art. 43.2 and 43.3 Ley 5/2021): if several people buy together, the reduced rate applies only to the proportional share of those who meet the requirements, except for married couples and registered unmarried couples, where it is enough for one of the two to qualify. One or two parking spaces and other annexes may be included as long as the combined value does not exceed the limit. A main residence requires actual occupation within 12 months and continued residence for 3 years (art. 2); if this is breached, the tax must be regularised with interest (art. 66).

Main residence of up to €150,000: 6%

  • The property must be used as the buyer’s main residence (art. 43.1.a).
  • Its value (taxable base) must not exceed €150,000.

Buyers under 35: 3.5%

  • Buyer under 35 years of age (art. 43.1.b).
  • Used as a main residence, with a value not exceeding €150,000.

People with disabilities: 3.5%

  • The buyer or someone in their family unit must have a recognised disability of 33% or more (arts. 3 and 43.1.c, as worded by Ley 8/2025, in force since 1-1-2026, which extended the benefit to the family unit: spouse or registered partner and people who give entitlement to the personal income tax allowance for ascendants or descendants).
  • The property must be the main residence of the buyer and, where applicable, of the person with the disability; value not exceeding €250,000.

Large families: 3.5%

  • The buyer must be a member of a large family holding a valid certificate at the accrual date (arts. 5 and 43.1.d).
  • Main residence of the family, with a value not exceeding €250,000.

Victims of domestic violence and victims of terrorism: 3.5%

  • Status evidenced in accordance with arts. 6 and 7 of Ley 5/2021 (art. 43.1.e and f).
  • Main residence with a value not exceeding €150,000.

Municipalities with depopulation problems: 3.5%

  • Property located in a municipality of fewer than 3,000 inhabitants (art. 8 Ley 5/2021).
  • Main residence with a value not exceeding €150,000 (art. 43.1.g).

Real estate professionals (resale): 2%

Of limited interest for private buyers: construction, development or property sale-and-rental businesses (registered under IAE 833.2 or 861.1) pay 2% if they add the home — with a value not exceeding €500,000 — to their current assets and resell it by public deed within 2 years in a transaction subject to and not exempt from TPO (art. 44, as worded by Ley 8/2025).

Home replacing another damaged by the 2026 storms: 0%

An exceptional rate for anyone acquiring their main residence to replace another that was destroyed, declared in ruins or awaiting demolition as a result of the «swarm of storms» of 23-1 to 16-2-2026, with a value of up to €250,000 and strict formal requirements: the damaged home must be identified in the deed, which must also record that the town council has been asked to declare it in ruins, order its demolition or certify that repair is unviable (art. 8 Decreto-ley 1/2026, de 25 de febrero, ratified by the regional Parliament on 11-3-2026). Two important limits: the damaged home must be located in the municipalities declared affected by Acuerdo del Consejo de Gobierno (art. 2), and the measure is temporary, applying only to accruals between 23-1-2026 and 31-12-2026 (art. 3), so it still applies to purchases signed today. If the property being replaced was not the main residence, the same Decreto-ley provides for a 3.5% rate with a €150,000 limit (art. 9).

Rebates and deductions on the tax due

For an ordinary home purchase between private individuals there is no general rebate on the tax due in Andalusia: the savings come through the reduced rates above. The only TPO rebate is 100% and is limited to one very specific case: the creation and exercise of a purchase option in tenancy agreements linked to handing over the main residence in payment (dación en pago) of the entire mortgage loan (art. 48 Ley 5/2021).

How to pay: form and deadline

The tax is self-assessed using modelo 600 (form 600) of the Agencia Tributaria de Andalucía (ATRIAN), either online or in person. The deadline is two months from the day after the accrual date (the date of the deed or contract), under art. 69 of Ley 5/2021 (as worded by Ley 8/2025) — a regional deadline that replaces the state rule of 30 working days (art. 102 RD 828/1995). You do not need to attach the public deed to the self-assessment; its filing with registries is evidenced by an electronic certificate once the information sent by the notary appears in the system (art. 64).

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Frequently asked questions about the ITP in Andalusia

How much ITP is paid in Andalusia in 2026? ▼

The current general rate is 7%. There are also reduced rates and reliefs: 6% main residence ≤€150,000; 3.5% under-35s, disability, large families, victims and small municipalities. Every relief has detailed requirements, explained in this guide with its legal citation.

Who pays the ITP and what is the deadline in Andalusia? ▼

The buyer of the resale home always pays the ITP, through a self-assessment filed with the corresponding tax administration. The usual deadline is 30 working days or one month from signing the deed; the exact form and deadline are covered in this guide.

What value is the ITP calculated on in Andalusia? ▼

On the cadastral reference value or the purchase price if higher (art. 10 TRLITPAJD, since 2022). Paying a price below the reference value does not reduce the tax.

Do new-build homes pay ITP in Andalusia? ▼

No. A new home bought from the developer is subject to 10% VAT (4% for special-regime subsidised housing) plus stamp duty (AJD). The ITP only applies to resale homes in Andalusia.

Comparing with another region?

The same home can pay a very different tax a few kilometres away: check the current ITP in every other region.

Aragon 8–10% scale Asturias 8/9/10% by value Balearic Islands 8–13% scale Canary Islands 6.5% Cantabria 9% Castilla y León 8% (+10% above €250,000) Castilla-La Mancha 9 % Catalonia 10–13% scale Ceuta and Melilla 6% with a 50% rebate → 3% effective Valencian Community 9% (11% above €1M) Extremadura 8/10/11% scale Galicia 8 % La Rioja 7% Madrid 6% Murcia 7.75% Navarre 6% Basque Country 4% housing (7% general)