ITP in Aragon 2026: rate scale, reductions and rebates
Updated: July 8, 2026 · Legislation verified against official sources
Reductions and reliefs: 12.5% rebate (<35s, disability ≥65%, victims of gender-based violence, price ≤€100,000); 50% large families; rural rates.
Calculate your ITP and mortgage in Aragon ↓Buying a resale (second-hand) home in Aragon means paying the Impuesto sobre Transmisiones Patrimoniales Onerosas (ITP-TPO, the Spanish property transfer tax), a state tax devolved to the regions, whose administration and rates are set by the Autonomous Community. It is paid by the buyer, self-assessed (modelo 600, or the Aragonese online modelo 601) and paid to the Administración Tributaria de Aragón (the Aragonese tax authority).
The Aragonese rules are contained in the consolidated text of the provisions on devolved taxes approved by Decreto Legislativo 1/2005, de 26 de septiembre. Unlike other regions, Aragon has no general reduced rate for a main residence: it applies a scale of 8% to 10% depending on the value of the property and grants the benefit to specific groups through rebates on the tax due (large families, buyers under 35, people with disabilities and victims of gender-based violence). According to Chapter II of “Tributación Autonómica. Medidas 2026” from the Ministry of Finance, Aragon has not passed any legislation with new measures for 2026, so the regime in force today is the one described below (Aragon’s own tax website confirms this, last updated 6-7-2026).
The essentials at a glance
| Item | Regime in force in 2026 |
|---|---|
| General rate | Scale of 8% to 10% depending on the property’s value (art. 121-1 TR) |
| Rebate for under-35s, disability ≥65% and victims of gender-based violence | 12.5% of the tax due, main residence of up to €100,000 (art. 121-4 TR) |
| Rebate for large families | 50% of the tax due (60% in rural settlements at risk of depopulation) (art. 121-5 and arts. 160-1 and 160-3 TR) |
| New housing | No ITP: IVA 10% + AJD 1.5% (art. 122-1 TR) |
| Deadline and form | 1 month from the day after the deed, modelo 600/601 |
When ITP is due (and when it is not)
You pay ITP-TPO when you buy a resale home (second or subsequent transfer, with no IVA). If you buy a new home from the developer you pay IVA at 10% (4% for special-regime VPO — officially protected housing) plus Actos Jurídicos Documentados (AJD, stamp duty) at 1.5% in Aragon (art. 122-1 TR). The second transfer of a VPO home is taxed under ITP at the general scale: Aragon has no specific reduced rate for resale VPO.
The taxable base: the Catastro reference value
The taxable base is the Catastro reference value (valor de referencia) at the accrual date or, if higher, the agreed price or the declared value (art. 10.2 del TRLITPAJD, Real Decreto Legislativo 1/1993). For properties with no reference value, the base is the highest of these three amounts: declared value, price or market value, without prejudice to review by the tax authorities. The Administración Tributaria de Aragón explains this on its “Compraventa de inmuebles” (property sale and purchase) page and also lets you request a prior valuation.
The general rate: a scale from 8% to 10%
The scale, in force since 2016, is applied according to the value of the asset (art. 121-1 TR, as worded by art. 2.1 de la Ley 10/2015):
| Asset value up to (€) | Tax on lower bracket (€) | Remaining value up to (€) | Rate (%) |
|---|---|---|---|
| 0 | 0 | 400,000 | 8.00 |
| 400,000 | 32,000 | 50,000 | 8.50 |
| 450,000 | 36,250 | 50,000 | 9.00 |
| 500,000 | 40,750 | 250,000 | 9.50 |
| 750,000 | 64,500 | Above | 10.00 |
Official examples: a €380,000 home pays 8% (€30,400); a €480,000 home pays €36,250 + 9% on the remaining €30,000 = €38,950. Important: the bracket is determined by the total value of the property, regardless of the share you buy; the rates are then applied to your net taxable base in the same proportion (art. 121-1 TR).
Reduced rates in force in 2026
Aragon has no reduced TPO rates for the ordinary purchase of a main residence (the benefits come through rebates — see below). The existing reduced rates cover special cases:
Properties used to start a business activity: 1%
- The property must be allocated as a fixed tangible asset to the start of a business activity in Aragon within 6 months; cadastral value below €150,000; at least one full-time employee; the buyer must not have carried on that activity in Aragon in the previous 3 years; the requirements must be maintained for 5 years (art. 121-11 TR).
- In rural settlements at high or extreme risk of depopulation (ranges VIII-X of the settlement system, with a Synthetic Territorial Development Index below 100), this rate drops to 0.75%, with additional residence requirements over 4-5 years (arts. 160-1 and 160-3 TR, as worded by Ley 13/2023).
Business property transactions without waiving the IVA exemption: 3%
- Applies to business transfers of real estate where the exemption under art. 20.2 de la Ley del IVA could be waived and is not (art. 121-3 TR). This is a business-to-business scenario, not a private home purchase.
Rebates and deductions on the tax due
This is where the real savings for private buyers lie. The Administración Tributaria de Aragón warns of a key requirement: the tax benefits only apply if the self-assessment is filed within the voluntary one-month deadline (art. 212-1 TR).
Under-35s, disability ≥65% and women who are victims of gender-based violence: 12.5% rebate
- Purchase of the main residence by individuals under 35, people with a recognised disability of 65% or more (recognised under RD 1971/1999) or women who are victims of gender-based violence (with a protection order in force or a final court judgment within the last 10 years).
- The actual value of the property may not exceed €100,000 (art. 121-4 TR, introduced by Ley 10/2015).
- For new builds there is a parallel 30% rebate on AJD (art. 122-10 TR). The two rebates (TPO and AJD) are compatible with each other; if there are several buyers, only those who meet the requirements apply it, in proportion to their share.
Large families: 50% rebate
Requirements, all of which must be met (art. 121-5 TR):
- Being a member of a large family at the time of purchase, with the property being the family’s main residence.
- Definitively selling the previous main residence between 2 years before and 4 years after the purchase (unless the new home is adjacent to and joined with the previous one).
- The usable floor area of the new home must exceed that of the previous one by more than 10%.
- Income limit: the sum of the general taxable base plus the portion of the savings base from investment income, minus the taxpayer’s personal allowance and the allowance for descendants, of everyone who will live in the home, may not exceed €35,000, plus €6,000 for each child above the legal minimum for large-family status.
- If the home purchased is the taxpayer’s first main residence, the requirements to sell the previous home and to have a larger floor area are deemed met (art. 121-5.3 TR).
- The concept of main residence is that of the personal income tax (IRPF) law in force at 31-12-2012; the rebate is incompatible with any other regional benefit on the same item. Large families do not lose the benefit for failing to meet the 3-year residence period.
- If the home is located in a rural settlement at high or extreme risk of depopulation, the rebate rises to 60% (70% for AJD), subject to residing in the settlement during the accrual year and the 4 following years (arts. 160-1 and 160-3 TR).
In practical terms, the official website clarifies what counts as a main residence: actual occupation within 12 months and continued residence for 3 years, including garages (up to two) and a storage room purchased together with it in the same building.
There are also 100% rebates for special cases: residential tenancies with annual rent of no more than €9,000 (art. 121-7), assignment of rights over VPO under construction (art. 121-8) and transfers of the main residence in payment of debt (dación en pago) together with their associated purchase options (art. 121-10).
How to pay: form and deadline
The tax is self-assessed using modelo 600 or, if prepared with the online application of the Administración Tributaria de Aragón (PATRAPA), with modelo 601 for property transfers (forms 601-603 replaced the old 600-A). Online filing is compulsory for professionals; private individuals can use the online service with an electronic ID/certificate or Cl@ve, or go to the offices. The deadline is one month from the day after the date of the deed or contract (art. 123-1 TR); if the last day is a Saturday, Sunday or public holiday, it moves to the next working day. Remember: filing late means losing the regional tax benefits, on top of the general surcharges.
Applicable legislation (official links)
- Consolidated text of the provisions issued by the Autonomous Community of Aragon on devolved taxes (Decreto Legislativo 1/2005, de 26 de septiembre), consolidated version in force in the BOE (last update published 7-7-2025): https://www.boe.es/buscar/act.php?id=BOA-d-2005-90006
- Official “Compraventa de inmuebles” page (rates, benefits and deadlines): https://www.aragon.es/administracion-tributaria-de-aragon/gestiones-habituales/compraventa-de-inmuebles
- ITPAJD procedure (modelo 600 self-assessment): https://www.aragon.es/tramitador/-/tramite/impuesto-transmisiones-patrimoniales-actos-juridicos-documentados
- TRLITPAJD (state law, consolidated): https://www.boe.es/buscar/act.php?id=BOE-A-1993-25359
- Chapter IV of “Tributación Autonómica. Medidas 2026” (Ministry of Finance): https://www.hacienda.gob.es/sgfal/financiacionterritorial/autonomica/capitulo-iv-tributacion-autonomica-2026.pdf