ITP in Extremadura 2026: rate scale, reductions and rebates

Buying a second-hand home in Extremadura means paying the ITP-TPO (Impuesto sobre Transmisiones Patrimoniales Onerosas, the property transfer tax), which is always borne by the buyer. Extremadura is one of the few regions with a bracketed scale: the general rate starts at 8% and can reach 11% on the part of the value exceeding €600,000.

The good news for most buyers is the reduced 7% rate for primary residences, which Ley 1/2025, de 3 de abril, left configured with a value cap of €200,000 and broader income limits than before. Buyers under 36, large families and people with disabilities can drop to 4%, as can anyone buying their primary residence in a municipality of fewer than 3,000 inhabitants. According to Capítulo II of the Ministerio de Hacienda’s book «Tributación Autonómica. Medidas 2026» (as of 29-4-2026), Extremadura has not approved any new measures for 2026: the 2025 framework remains in force. All the figures have been checked against the consolidated text of Decreto Legislativo 1/2018 at the BOE (updated to 7-4-2025, which already incorporates Ley 1/2025).

The essentials at a glance

Item	2026 figure	Rule
General rate (scale)	8% up to €360,000; 10% from €360,000.01 to €600,000; 11% on the excess	Art. 36 TR (D.Leg. 1/2018)
Primary residence (≤ €200,000 and income limits)	7%	Art. 40 TR
Under-36s, large family, disability ≥ 65% (same limits)	4%	Art. 41 TR
Officially protected housing with a legal maximum price	4%	Art. 39 TR
Primary residence in municipalities of fewer than 3,000 inhabitants	4%	Art. 44 bis TR
Purchases by real estate firms for resale	No special rate exists	—
Rebates on the tax due under TPO	None	—
Taxable base	The higher of the price and the Cadastre reference value	Art. 10 TRLITPAJD
Form and deadline	Modelo 600; 1 month from the act or contract	Official juntaex.es fact sheet

When ITP is due (and when it is not)

ITP-TPO applies to the purchase of a resale home. If you buy a new home directly from the developer, the transaction is taxed under IVA at 10% plus AJD, not under ITP. The tax is paid by the acquirer, regardless of what the parties agree.

The taxable base: the Cadastre reference value

The taxable base is the Cadastre reference value on the accrual date; if the agreed price or the declared value is higher, the highest of those figures is used. Without a certifiable reference value, 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 amended by Ley 11/2021). The value caps for Extremadura’s reduced rates are determined under these same rules of art. 10.2 (art. 40.2 TR).

The general rate: a scale from 8% to 11%

In the absence of a reduced rate, the tax is calculated in brackets of the net taxable base (art. 36 TR approved by D.Leg. 1/2018):

Portion of net taxable base	Rate
Between €0 and €360,000	8%
Between €360,000.01 and €600,000	10%
Above €600,000	11%

The total tax is the sum of the amounts for each bracket. Example: a €400,000 second home pays €28,800 (8% of 360,000) plus €4,000 (10% of 40,000): €32,800 in total.

Reduced rates in force in 2026

Common rules (art. 52 TR): the primary residence is defined under the IRPF rules; the income limits refer to the IRPF return for the last period whose filing deadline had passed by the accrual date; unmarried couples registered in the regional registry are treated as spouses; and — very important — applying any regional tax benefit requires that payment be made through banking channels (card, transfer, nominative cheque or deposit into an account), never in cash (art. 52.3 TR).

Primary residence (general regime): 7%

Simultaneous requirements (art. 40 TR, as amended by Ley 1/2025, de 3 de abril):

• The property must become the buyer’s primary residence.
• The value of the home must not exceed €200,000.
• The sum of the buyer’s general and savings IRPF taxable bases must not exceed €30,000 in individual filing or €55,000 in joint filing. Anyone not required to file meets the requirement if their net income does not exceed those limits.

Under-36s, large families and people with disabilities: 4%

The same requirements as the 7% rate apply (value ≤ €200,000 and income ≤ €30,000/€55,000) plus, in addition, one of these circumstances (art. 41 TR, as amended by Ley 1/2025):

• Being under 36 on the accrual date.
• Belonging to a large family, or being a legally or de facto separated parent (or one without a marital bond) with two children with no right to maintenance annuities and for whom the parent is entitled to the full allowance for descendants.
• Having a recognised disability of 65% or more, or evidence of needing third-party assistance to get around, reduced mobility or representative guardianship (curatela representativa).

If the buyers are spouses or a registered unmarried couple, it is enough for one of them to meet the age or disability requirement (art. 41.2 TR).

Officially protected housing: 4%

For VPO with a legal maximum price that will become the acquirer’s primary residence, with the classification evidenced by a certificate from the competent regional body (art. 39 TR). No income cap.

Primary residence in rural areas: 4%

Simultaneous requirements (art. 44 bis TR):

• The home is located in municipalities or minor local entities with a registered population of fewer than 3,000 inhabitants as of 31 December.
• The value of the home does not exceed €180,000.
• The buyer’s general and savings IRPF taxable bases do not exceed €19,000 (individual) or €24,000 (joint), and the total annual income of all family members who will live in it does not exceed €30,000 per year, increased by €3,000 for each child living with the buyer.

What about real estate firms buying to resell?

Extremadura, unlike other regions, has no special rate for the acquisition of homes by real estate companies for resale.

Rebates and deductions on the tax due

Under the TPO modality there is no rebate or deduction on the tax due in Extremadura (as expressly stated in Capítulo IV of «Tributación Autonómica. Medidas 2026»). All tax savings for buyers are channelled through the reduced rates described.

How to pay: form and deadline

The self-assessment is filed with modelo 600, in person at the managing offices or online through the Sede Electrónica de la Junta de Extremadura. According to the official procedure fact sheet at juntaex.es (updated 12-6-2026), the filing deadline is one month from the date the act or contract takes place; if the last day falls on a Saturday, Sunday or public holiday, it is extended to the next working day. You must provide an authentic copy and a simple copy of the notarial document and, where applicable, proof of large-family status or disability.

Applicable legislation (official links)

• Decreto Legislativo 1/2018, consolidated text of Extremadura’s devolved taxes: https://www.boe.es/buscar/act.php?id=BOE-A-2018-8159
• Texto Refundido de la Ley del ITPAJD (RDLeg. 1/1993): https://www.boe.es/buscar/act.php?id=BOE-A-1993-25359
• Official modelo 600 fact sheet (deadline and documentation), Junta de Extremadura: https://www.juntaex.es/w/0610622
• Portal Tributario de la Junta de Extremadura, modelo 600 filing: https://portaltributario.juntaex.es/PortalTributario/web/guest/ppt600
• Capítulo IV of «Tributación Autonómica. Medidas 2026» (Ministerio de Hacienda): https://www.hacienda.gob.es/sgfal/financiacionterritorial/autonomica/capitulo-iv-tributacion-autonomica-2026.pdf