ITP guide · Basque Country

ITP in the Basque Country 2026: rates in Álava, Bizkaia and Gipuzkoa

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

General rate 2026 4% housing (7% general)

Reductions and reliefs: 4% for housing; 2.5% main residence (≤120 m² or large family); 6% for owners of more than 5 homes.

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In the Basque Country, the tax charged on the purchase of a resale home — the ITP (Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados, the property transfer tax; ITPyAJD), in its Transmisiones Patrimoniales Onerosas (TPO) form — is not governed by the state rules or by those of the “common regime” regions. Under the Concierto Económico (Ley 12/2002), it is a devolved tax with autonomous rules (art. 30) and the right to levy it belongs to the Diputación Foral (provincial council) of the territory where the property is located (art. 31.1). Each historical territory has its own legislation: Álava, Norma Foral 11/2003; Bizkaia, Norma Foral 1/2011; and Gipuzkoa, Norma Foral 18/1987.

The three foral tax authorities share the same scheme — a general rate of 7% for real estate, 4% for housing and a super-reduced rate of 2.5% for main residences subject to requirements — but with differences of detail worth knowing. In addition, in 2025 the three territories reformed the tax in the same direction: home purchases by anyone who already owns more than 5 homes (in a share above 50% each) lose the 4% rate and are taxed at 6% (Norma Foral 3/2025 of Álava, Norma Foral 2/2025 of Bizkaia and Norma Foral 1/2025 of Gipuzkoa).

The tax is paid by the buyer. New builds are not taxed under TPO but under IVA (Spanish VAT) at 10% plus AJD (stamp duty).

The essentials at a glance

Item Álava Bizkaia Gipuzkoa
Foral legislation NF 11/2003 (art. 43) NF 1/2011 (art. 13) NF 18/1987 (art. 11)
Real estate in general (commercial premises, standalone garages, land) 7% 7% 7%
Housing in general (with garages, max. 2, and annexes in the same building) 4% 4% 4%
Buyer owning more than 5 homes (>50% each) 6% 6% 6%
“Small” main residence 2.5% if ≤120 m² built (detached/single-family: plot also ≤300 m²) 2.5% if ≤120 m² built (detached/single-family: plot also ≤300 m²) 2.5% if ≤120 m² built or ≤96 m² usable (detached/single-family: plot also ≤300 m²)
Large family (main residence) 2.5% with no floor-area limit 2.5% with no floor-area limit 2.5% with no floor-area limit
Areas at risk of depopulation 1.5% (main residence) — —
Taxable base Real value; there is a “minimum computable value” approved by the Diputación Real value; you may opt for the “minimum attributable value” Real value; the tax authority may review the value (a prior valuation service is available)
Form and deadline Modelo 600 · 30 working days Modelo 600 · 30 working days Form 60T · 30 working days

When ITP is due (and when it is not)

TPO is paid when buying a resale home (normally between private individuals) located in the relevant territory. Buying a new build from the developer is taxed under IVA (10% for housing) and AJD. If garage spaces (maximum two) and annexes located in the same building are transferred together with the home, they benefit from the housing rate; commercial premises are not treated as annexes in any of the territories.

The taxable base

The three foral laws define the base as the real value of the asset transferred (art. 28 NF 11/2003 of Álava; art. 12 NF 1/2011 of Bizkaia; art. 10 NF 18/1987 of Gipuzkoa). In the Basque Country the Cadastre “reference value” used in the common territory does not apply: each foral tax authority has its own valuation and review rules:

  • Álava: properties are valued in accordance with rules issued by the Diputación Foral; the result is a “minimum computable value” on which the self-assessment must be based, although if the taxpayer considers that this minimum exceeds the real value they may self-assess on the value stated in the document, without prejudice to a review (art. 30 NF 11/2003).
  • Bizkaia: the taxpayer may opt to declare according to the “minimum attributable value” resulting from the technical valuation rules (Decreto Foral 87/2024); if they declare a value equal to or above that minimum, no valuation review may be carried out by other means (art. 60 NF 1/2011).
  • Gipuzkoa: the tax authority may review the real value of the assets transferred (art. 42 NF 18/1987, as worded by NF 1/2020); the Gipuzkoa tax authority offers a prior property valuation service at the taxpayer’s request.

Tax rates in force in 2026

Álava (Norma Foral 11/2003, art. 43)

  • 7%: real estate in general.
  • 4%: housing in general, with garages (max. 2) and annexes (max. 2) in the same building transferred together. Buildings intended for demolition prior to a new development are not treated as housing. Requirement (since NF 3/2025): the acquirer must not own more than 5 homes in a share above 50%; this is evidenced by a responsible declaration and, if breached, the rate is 6%.
  • 2.5%: homes of ≤120 m² built (detached/single-family: plot also ≤300 m²) and, with no floor-area limit, for large-family status holders. Requirements: (1) not owning another home in a share above 25% in the same municipality; (2) using it as the habitual residence (as defined in Álava’s IRPF rules), evidencing this within a maximum of 12 months; and (3) stating in the deed that these requirements are or will be met.
  • 1.5%: homes located in the areas or population centres at risk of depopulation defined in disposición adicional 34.ª of Norma Foral 33/2013 on Álava’s IRPF, with the same requirements of habitual residence, non-ownership of another home in the municipality and a statement in the document.

Bizkaia (Norma Foral 1/2011, art. 13)

  • 7%: real estate in general.
  • 4%: housing in general, with garages (max. 2) and annexes in the same building. Requirement (since NF 2/2025): not owning more than 5 homes in a share above 50% each (responsible declaration); if breached, 6%.
  • 2.5%: (a) homes of ≤120 m² built — regardless of the number of acquirers — and detached/single-family homes of ≤120 m² with a plot ≤300 m²; the built floor area is measured under the technical valuation rules of Decreto Foral 87/2024; and (b) large families, with no floor-area limit. Common requirements: (1) not owning another home in a share above 25% in the same municipality — this is not breached if the other home is sold within 2 years; if it is not sold, the rate is lost and must be regularised with interest —; and (2) use as the main residence (IRPF rules), with supporting documentation within a maximum of 12 months; if it does not become the main residence, the rate rises to 4%.
  • If you buy commercial premises to convert into a home (without using them for an economic activity), the tax authority refunds the difference between the 7% paid and the housing rate if you evidence the first-use or occupancy licence within 18 months.

Gipuzkoa (Norma Foral 18/1987, art. 11)

  • 7%: real estate in general.
  • 4%: housing in general, with garages (max. 2) and annexes in the same building. Requirement (since NF 1/2025, BOG 15-5-2025): not owning more than 5 homes in a share above 50%; if breached, 6%.
  • 2.5%: for large families (no floor-area limit) or when the home does not exceed 120 m² built or 96 m² usable (detached/single-family: same limits and plot ≤300 m²). Requirements: (1) not owning another home in a share above 25% in the same municipality, unless the other home is transferred within 2 years; and (2) use as the main residence as defined in Norma Foral 3/2014 on IRPF; if breached, a supplementary self-assessment within 30 days with interest.
  • The refund for converting commercial premises into a home is also available, evidencing the licence within 18 months.

Rebates, deductions and exemptions

In none of the three territories is there a general rebate on the tax due for buying a used main residence: the benefit is delivered through the reduced rates (4%, 2.5% and, in Álava, 1.5%). However, the first inter vivos transfer of publicly protected housing is exempt when it takes place within six years of its definitive classification (art. 69 NF 11/2003 of Álava; art. 58 NF 1/2011 of Bizkaia; art. 41 NF 18/1987 of Gipuzkoa). Bear in mind that the later resale of a VPO (vivienda de protección oficial, subsidised housing) outside that framework is taxed like any other resale home.

2025-2026 changes to note: the 6% rule for owners of more than 5 homes comes from the 2025 reforms (NF 3/2025 of Álava, de 9 de abril, BOTHA 16-4-2025; NF 2/2025 of Bizkaia, de 9 de abril; NF 1/2025 of Gipuzkoa, de 9 de mayo, BOG 15-5-2025). In Gipuzkoa, NF 1/2025 also reworded the requirements for the 2.5% rate: it replaced the old condition of “not having applied that rate before” with non-ownership of another home in a share above 25% in the municipality, with the 2-year sale exception (the 96 m² usable alternative, by contrast, already existed before the reform). The consolidated texts used include updates through April 2026 (in Bizkaia, “last legislative amendment: 20/04/2026”; in Álava, up to Decreto Normativo de Urgencia Fiscal 2/2026; in Gipuzkoa, up to Decreto Foral-Norma 2/2026, BOG 20-4-2026) without altering the rates described here.

How to pay: form and deadline

  • Álava: self-assessment using modelo 600 (tax form 600; the Álava tax authority provides a help programme) with the Departamento de Hacienda of the Diputación Foral. Deadline: 30 working days from the taxable event (art. 38 of the tax’s implementing regulation, Decreto Foral 66/2003, de 30 de diciembre).
  • Bizkaia: modelo 600, with payment through a collaborating bank and filing at the Hacienda Foral de Bizkaia (Bilbao) or at the liquidation offices of the registries. Deadline: 30 working days from the act or contract.
  • Gipuzkoa: form 60T (the Gipuzkoa name for the TPO self-assessment), online or on paper. Deadline: 30 working days from the execution of the document.
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Frequently asked questions about the ITP in Basque Country

How much ITP is paid in Basque Country in 2026? ▼

The current general rate is 4% housing (7% general). There are also reduced rates and reliefs: 4% for housing; 2.5% main residence (≤120 m² or large family); 6% for owners of more than 5 homes. Every relief has detailed requirements, explained in this guide with its legal citation.

Who pays the ITP and what is the deadline in Basque Country? ▼

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 Basque Country? ▼

The Basque Country has a foral regime and applies its own valuation rules, which do not follow the state cadastral reference value system. The details are in the taxable base section of this guide.

Do new-build homes pay ITP in Basque Country? ▼

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 Basque Country.

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.

Andalusia 7% 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%