ITP in Castilla y León 2026: rates, reductions and rebates

When buying a second-hand home in Castilla y León, the buyer pays the ITP-TPO (Impuesto sobre Transmisiones Patrimoniales Onerosas, the property transfer tax). This region applies a two-bracket scale: 8% as a general rule and 10% on the part of the taxable base exceeding €250,000. In return, it maintains two very powerful reduced rates for primary residences: 4% for large families, people with disabilities, buyers under 36 and protected housing, and a striking 0.01% (an almost token tax) for young people buying their first home in rural areas.

The rules are set out in the Texto Refundido de las disposiciones legales de la Comunidad de Castilla y León en materia de tributos propios y cedidos, approved by Decreto Legislativo 1/2013, de 12 de septiembre (arts. 24 a 28). For 2026 the region has not approved any new measures on devolved taxes, according to the Ministerio de Hacienda’s chapter on 2026 changes, so the framework of previous years remains in force (the latest TPO amendments come from Ley 2/2022, on tax cuts, and Ley 4/2024, which tweaked the rebate for rural land leases; the rates applicable to home purchases have not changed since 2018).

One important warning: the reduced housing rates in Castilla y León are subject to an income cap, which is not the case in every region. Check it before taking the benefit for granted.

The essentials at a glance

Item	2026 figure	Rule
General rate (resale home)	8% up to €250,000 of base; 10% on the excess	Arts. 24.1.a) y 25.1 TR (D.Leg. 1/2013)
Primary residence: large family, disability ≥ 65%, all buyers < 36 or protected housing	4% (subject to an income cap)	Art. 25.3 TR
Young buyers (< 36) in small municipalities, first home < €150,000	0.01%	Arts. 25.4 y 7.1.c) TR
Rebates on the tax due for homebuyers	None	—
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, 30 working days	tributos.jcyl.es

When ITP is due (and when it is not)

ITP-TPO is levied on purchases of resale homes; the taxable person is the buyer. If the home is new and bought from the developer, the transaction is taxed under IVA at 10% plus the AJD charge on the deed, not under ITP. The two taxes are mutually exclusive. The tax accrues on the day of the deed (or of the private or judicial document formalising the purchase) and covers any annexes transferred with the home.

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 of a property is its Cadastre reference value on the accrual date; however, if the agreed price or the declared value is higher, the highest of those figures is used. If the property has no reference value, the base is the highest of the declared value, the price and the market value. Check the reference value at the Sede Electrónica del Catastro (Cadastre’s online office) before signing: it is the floor for the tax even if you negotiate a lower price.

In this region the rate scale applies in brackets of the taxable base, so the reference value can also determine whether part of your purchase moves into the 10% bracket.

The general rate: 8% (and 10% on anything above €250,000)

Transfers of real estate are taxed at the general rate of 8% (art. 24.1.a) TR). When the taxable base exceeds €250,000, the 8% applies up to that amount and the excess is taxed at 10% (art. 25.1 TR, in force since 2013).

Example: a home with a taxable base of €300,000 → 8% of 250,000 (€20,000) + 10% of 50,000 (€5,000) = €25,000.

Reduced rates in force in 2026

Primary residence for protected groups: 4%

The 4% rate applies to transfers of properties that will become the primary residence in these four cases (art. 25.3 TR, as amended by Ley 7/2017):

• The buyer holds large family status.
• The buyer, or any member of their family unit, is legally recognised as a person with a disability of 65% or more.
• All buyers are under 36 on the accrual date.
• The property is protected housing (under the region’s rules or classified as publicly protected under other legislation).

Additional common requirements (art. 28 TR):

• Income cap: the sum of the total IRPF taxable bases, minus the personal and family allowance, of all the buyers or family-unit members who will occupy the home cannot exceed €31,500. If the buyer holds large-family status, the cap rises to €37,800, plus €6,000 for each member above the minimum needed to qualify as a large family. The reference is the last IRPF return whose filing deadline had passed by the accrual date.
• Large families and people with disabilities: if the buyer owns another home, they must sell it within a maximum of 1 year from the purchase of the new one.
• Under-36 buyers and protected housing: the property acquired must be the first home of every buyer.
• If any subsequent requirement is breached (for example, keeping it as the primary residence under the IRPF rules), a supplementary self-assessment must be filed within one month, with late-payment interest (art. 28.3 TR).

Young buyers in rural areas: 0.01%

A 0.01% rate for the primary residence when all of the following are met simultaneously (art. 25.4 TR, as amended by Ley 2/2017, with the conditions of art. 7.1.c) TR):

• All buyers are under 36 on the accrual date and it is the first home of every one of them.
• The home is in a municipality or minor local entity of Castilla y León with no more than 10,000 inhabitants (or 3,000 if it lies less than 30 km from the provincial capital).
• Its value, for tax purposes, is under €150,000.
• The general income cap of €31,500 under art. 28 TR is respected.

Example: a €100,000 home in a village of 2,000 inhabitants bought by two 30-year-olds → tax of €10 (versus €8,000 at the general rate).

Other reduced rates (of less interest to private buyers)

Companies and professional businesses buying a property for their registered office or workplace pay 4% as a general rule, or 2% if they establish themselves in municipalities of fewer than 10,000 inhabitants (or 3,000 within 30 km of the capital), subject to retention and job-creation conditions (arts. 25.5 y 25.6 TR). There is also a 4% rate for agricultural transfers under Ley 19/1995 (art. 25.7 TR). Castilla y León has no special rate for real estate companies buying homes to resell.

Rebates and deductions on the tax due

For the private homebuyer there is no rebate on the tax due under the TPO modality in Castilla y León: all the benefits are channelled through reduced rates. The only TPO rebates in force are a 100% rebate for acts of irrigation communities linked to works of general interest (art. 27 TR) and a 100% rebate for leases of rural land by farmers (art. 27 bis TR), neither of which relates to home purchases.

How to pay: form and deadline

Self-assessment using modelo 600 (form 620 exists for used vehicles) within 30 working days from the date of the act or contract, according to the official Tributos page of the Junta de Castilla y León. Payment can be made online or at partner banks, and filing can be done through the Oficina Virtual de Impuestos Autonómicos or in person at the managing offices.

Applicable legislation (official links)

• Texto Refundido de tributos propios y cedidos de Castilla y León (D.Leg. 1/2013), consolidated: https://www.boe.es/buscar/act.php?id=BOCL-h-2013-90254
• TRLITPAJD (state), consolidated: https://www.boe.es/buscar/act.php?id=BOE-A-1993-25359
• Transmisiones Patrimoniales Onerosas page at Tributos JCyL (deadline, forms, rates): https://tributos.jcyl.es/web/es/informacion-tributaria/transmisiones-patrimoniales-onerosas.html
• Capítulo IV, “Tributación Autonómica. Medidas 2026” (Ministerio de Hacienda): https://www.hacienda.gob.es/sgfal/financiacionterritorial/autonomica/capitulo-iv-tributacion-autonomica-2026.pdf