ITP guide · Castilla-La Mancha

ITP in Castilla-La Mancha 2026: rates, reductions and rebates

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

General rate 2026 9 %

Reductions and reliefs: 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.

Calculate your ITP and mortgage in Castilla-La Mancha ↓

Anyone buying a second-hand home in Castilla-La Mancha pays, as the buyer, the ITP-TPO (Impuesto sobre Transmisiones Patrimoniales Onerosas, the property transfer tax). The general rate is 9%, one of the highest in Spain, but 2026 brought a major reduction for first primary residences: Ley 1/2026, de 26 de marzo, de Medidas Administrativas y Tributarias (DOCM núm. 61, de 30 de marzo de 2026), in force for tax events accruing from 31 March 2026, raised the property value cap from €180,000 to €240,000, simplified the requirements and created a 3% rate for buyers under 36.

The regional rules are set out in Ley 8/2013, de 21 de noviembre, de Medidas Tributarias de Castilla-La Mancha (arts. 19 a 27). Watch out for a peculiarity of this region: almost all the reduced housing rates require that more than 50% of the purchase be financed with a mortgage on the property itself.

Important for transactions signed between 1 January and 30 March 2026: the previous limits apply to them (€180,000 and a 5% rate for young buyers), because the reform only governs tax events accruing from 31 March 2026.

The essentials at a glance

Item 2026 figure (accruals from 31-3-2026) Rule
General rate (resale home) 9% Art. 19.1 Ley 8/2013
First primary residence (value ≤ €240,000) 6% Art. 19.2 Ley 8/2013 (as amended by Ley 1/2026)
First primary residence in depopulated areas 5% / 4% / 3% depending on the zone Art. 19.2 Ley 8/2013
Buyers under 36 (first home, ≤ €240,000) 3% Art. 19.9 Ley 8/2013 (new, Ley 1/2026)
Disability ≥ 65%, large family or single-parent family (≤ €240,000) 5% Art. 19.6 Ley 8/2013 (as amended by Ley 1/2026)
Real estate companies (resale within 3 years) 5% Art. 19.7 Ley 8/2013
Taxable base The higher of the price and the Cadastre reference value Art. 10 TRLITPAJD (RDLeg 1/1993, as amended by Ley 11/2021)
Form and deadline Modelo 600, 1 month from accrual Portal Tributario de CLM (CLM tax portal)

When ITP is due (and when it is not)

ITP-TPO is levied on the purchase of a resale home and is paid by the buyer (the acquirer is the taxable person). A new home bought from the developer is taxed under IVA at 10% plus AJD, not under ITP. The Portal Tributario de Castilla-La Mancha even links to an official IVA-ITP classifier for real estate transactions for borderline cases. As a practical rule: a purchase between private individuals means ITP; a first delivery from the developer means IVA.

One additional technical scenario: when the seller is a business but the sale is exempt from IVA and the exemption is not waived (art. 20.2 de la Ley del IVA), the transaction falls under TPO and Castilla-La Mancha applies a 4% rate (art. 19.4 Ley 8/2013). This mainly affects business buyers, not the typical private individual.

The taxable base: the Cadastre reference value

Under artículo 10 of the state consolidated text of the tax (RDLeg 1/1993, as amended by Ley 11/2021), the taxable base is the Cadastre reference value on the accrual date; if the agreed price or the declared value is higher, the higher figure is used. If no reference value exists, the base is the highest of the price, the declared value and the market value. It is worth checking the reference value at the Sede Electrónica del Catastro (Cadastre’s online office) before signing. In addition, for this region’s reduced housing rates it is an express requirement that the declared value be equal to or higher than the reference value where one exists.

The general rate: 9%

Transfers of real estate and the creation and assignment of rights in rem over them (except security rights) are taxed as a general rule at 9% (art. 19.1 Ley 8/2013, as amended by Ley 3/2016, in force since 1 June 2016). Example: a taxable base of €150,000 → €13,500 of tax.

Reduced rates in force in 2026

Requirements common to the following three rates (arts. 19.2, 19.6 y 19.9, as amended by Ley 1/2026):

  • It must be the taxpayer’s first primary residence (the IRPF concept of primary residence, art. 22 Ley 8/2013).
  • The value of the home must not exceed €240,000.
  • More than 50% of the purchase must be financed with a mortgage loan on the property acquired, arranged with a credit institution under art. 1 de la Ley 10/2014.
  • If no reference value exists: the value of the home must be equal to or higher than the mortgage valuation. If a reference value exists: the declared value must be equal to or higher than it.
  • If several people buy, all of them must meet the requirements (a responsible declaration is sufficient, without prejudice to later verification; art. 22 Ley 8/2013).

First primary residence (general): 6%

A 6% rate subject to the common requirements above (art. 19.2 Ley 8/2013, as amended by Ley 1/2026).

First primary residence in depopulated municipalities: 5%, 4% or 3%

If the home is in a municipality within the zones defined in arts. 12 y 13 de la Ley 2/2021 against depopulation: 5% in areas at risk of depopulation, 4% in areas of intense depopulation and 3% in areas of extreme depopulation (art. 19.2 in fine).

Buyers under 36: 3%

New for 2026: a 3% rate for the first primary residence when the taxpayer is under 36, subject to the common requirements (art. 19.9 Ley 8/2013, added by Ley 1/2026, in force since 31-3-2026; previously these buyers paid 5%). Example: a €150,000 home → €4,500 instead of €13,500.

Disability ≥ 65%, large family or single-parent family: 5%

A 5% rate for the first primary residence when the taxpayer has an officially recognised degree of disability of 65% or more, or belongs to a large family (Ley 40/2003) or a single-parent family (as defined in art. 2 bis de la Ley 8/2013), subject to the common requirements (art. 19.6, as amended by Ley 1/2026).

Other reduced rates (of less interest to private buyers)

  • 5% for real estate companies (under the sector’s adapted PGC accounting rules) that buy homes to resell them within 3 years in a transaction subject to TPO; judicial auctions are excluded (art. 19.7).
  • 6% for purchase promises and options in protected-housing rental agreements held by people under 36 (art. 19.3).

Rebates and deductions on the tax due

For the private homebuyer there is no general rebate on the tax due in Castilla-La Mancha: the benefit is delivered through reduced rates. The deductions and rebates in force under TPO target specific groups: agricultural holdings (art. 23), irrigation communities (art. 26.1) and a 100% rebate on the creation and exercise of purchase options in rental agreements arising from handing over the home in payment of the mortgage loan (dación en pago) (art. 27).

How to pay: form and deadline

Self-assessment using modelo 600 within one month from the accrual date (the deed), according to the Portal Tributario de Castilla-La Mancha. It can be filed online (Registro Electrónico Tributario, with help software) or in person at the Servicios de Atención al Contribuyente and Oficinas Liquidadoras. In 2026 the portal itself published the new modelo 600 codes applicable to accruals from 31 March 2026.

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Frequently asked questions about the ITP in Castilla-La Mancha

How much ITP is paid in Castilla-La Mancha in 2026? ▼

The current general rate is 9 %. There are also reduced rates and reliefs: 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. Every relief has detailed requirements, explained in this guide with its legal citation.

Who pays the ITP and what is the deadline in Castilla-La Mancha? ▼

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 Castilla-La Mancha? ▼

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 Castilla-La Mancha? ▼

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 Castilla-La Mancha.

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) 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)