ITP guide · Galicia

ITP in Galicia 2026: rates, reductions and rebates

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

General rate 2026 8 %

Reductions and reliefs: 7% primary residence; 3% under-36s, large and single-parent families, disability ≥65% and victims; 100% deduction in sparsely populated parishes.

Calculate your ITP and mortgage in Galicia ↓

If you are going to buy a second-hand home in Galicia, the tax that will shape your budget is the ITP (Impuesto sobre Transmisiones Patrimoniales Onerosas, the property transfer tax, TPO modality). It is always paid by the buyer and calculated on the value of the home, not on the cost of the mortgage.

Since 2024 Galicia applies a general rate of 8% (previously 10%), with reduced rates of 7% for primary residences and 3% for buyers under 36, large families, single-parent families, people with disabilities and victims of gender-based violence. Ley 5/2025, de 23 de diciembre, de medidas fiscales y administrativas, in force since 1 January 2026, raised the wealth limits from €200,000 to €240,000, added price caps and created new scenarios. And there is an unusual extra: if you belong to one of those groups and buy in a parish classified as a sparsely populated area, a 100% deduction on the tax due can bring your ITP down to zero.

The essentials at a glance

Item Rule in force in 2026
General rate (real estate) 8% (art. 14.Uno TR, D. Leg. 1/2011)
Primary residence 7%, with price and wealth caps of €240,000 (art. 14.Dos)
Under-36s, large family, single-parent family, disability ≥ 65%, victims of gender-based violence 3% (arts. 14.Tres, Cuatro, Cinco, Ocho y Diez)
Homes in sparsely populated areas 6% (5% if it is the primary residence); 100% deduction on the tax due for the 3% groups (arts. 14.Siete y 16.Siete)
Property for immediate renovation for housing use 6% (4% in sparsely populated areas) (art. 14.Nueve)
Taxable base The higher of the price and the Cadastre reference value (art. 10 TRLITPAJD)
Form and deadline Modelo 600; one month, as a general rule (ATRIGA)

When ITP is due (and when it is not)

ITP-TPO is levied on the purchase of a resale home. A new build bought from the developer carries no ITP, but IVA at 10% plus AJD instead. The person required to file and pay is the buyer, as ATRIGA (the Galician tax agency) confirms. Since 2025, commercial premises acquired for conversion into a home are treated as housing, provided that purpose is stated in the deed and the first-occupancy notice is filed within a maximum of 4 years (art. 3.Siete TR, Ley 5/2024).

The taxable base: the Cadastre reference value

Since 2022 the taxable base is the Cadastre reference value on the purchase date; if the agreed price or the declared value is higher, tax is paid on the higher figure. Without a reference value, the base is the highest of the declared value, the price and the market value (art. 10 TRLITPAJD, RDLeg. 1/1993, as amended by Ley 11/2021). Check it before signing: if it exceeds the price, you will pay on that figure.

The general rate: 8%

The general rate for transfers of real estate in Galicia is 8% (art. 14.Uno of the Texto Refundido approved by Decreto Legislativo 1/2011, as amended by Ley 10/2023, in force since 2024). This is the rate that applies, for example, to second homes, standalone parking spaces or purchases that do not meet the requirements of the reduced rates.

Reduced rates in force in 2026

Common rule: if several people buy and not all of them meet the requirements, the reduced rate applies only to the proportional share of those who do. Wealth is valued under the rules of the Impuesto sobre el Patrimonio (the wealth tax) on the purchase date, including the home acquired at its acquisition value; if you own another home, its value does not count if you sell it within 2 years and use the proceeds to pay for the new one (proof to the managing office within 1 month of the sale).

Primary residence: 7%

(art. 14.Dos TR, as amended by Ley 5/2025, in force since 2026)

  • Neither the price of the home nor the sum of the buyers’ wealth (together with the other members of their family units) may exceed €240,000, plus €30,000 for each family-unit member beyond the first. The price cap is new in 2026; the wealth cap rose from €200,000 to €240,000.
  • A public deed stating the primary-residence purpose.

Buyers under 36: 3%

(art. 14.Cinco TR, as amended by Ley 5/2025)

  • Being under 36 on the accrual date (the signing).
  • Same limits as the 7% rate: neither price nor wealth may exceed €240,000 + €30,000 per additional family-unit member.
  • A public deed stating the date of birth and the primary-residence purpose.

Large families: 3%

(art. 14.Cuatro TR, as amended by Ley 5/2025)

  • A valid official large-family certificate (Ley 40/2003).
  • Neither the price nor the sum of the wealth of all family members may exceed €400,000, plus €50,000 for each member above the minimum needed for large-family status.
  • The home must be the family’s primary residence, stated in a public deed.

Single-parent families: 3% (new in 2026)

(art. 14.Diez TR, introduced by Ley 5/2025)

  • Registration in the Registro de Familias Monoparentales Gallegas and a certificate from the body responsible for family matters.
  • Neither the price nor the wealth of the family members above €240,000 + €30,000 per additional member.
  • The family’s primary residence, stated in a public deed.

People with a disability of 65% or more: 3%

(art. 14.Tres TR)

  • A physical, mental or sensory disability of ≥ 65% on the accrual date, documented (art. 3.Tres TR). There is no price or wealth cap.
  • Primary residence, stated in a public deed.

Victims of gender-based violence: 3%

(art. 14.Ocho TR, as amended by Ley 5/2025)

  • Status evidenced in accordance with the Galician Ley 11/2007.
  • Home price not exceeding €240,000 + €30,000 per additional member (a cap raised from €150,000 in 2026).

Homes in sparsely populated or rural areas: 6% (or 5%)

(art. 14.Siete TR)

  • 6% for homes located in parishes classified as sparsely populated or rural areas (determined by an order of the regional finance department; the list can be checked at ATRIGA).
  • 5% if it is also the primary residence and the requirements of the 7% rate are met (art. 14.Dos).

Properties for immediate renovation: 6% (4% in sparsely populated areas)

(art. 14.Nueve TR, Ley 10/2023)

  • Renovation works as defined in art. 20.Uno.22.ºB de la Ley del IVA; the property must end up in housing use.
  • The deed must state the immediate renovation; the works must be completed within 36 months of paying the tax, and within 30 days after the end of that 36-month period the building permit, itemised invoices and proof of housing use must be filed.

Life-maintenance (vitalicio) contracts: 4% (new in 2026)

(art. 14.Once TR): the transfer of a home in exchange for maintenance (the vitalicio of Galician civil law), with a value and wealth cap of €240,000 (plus €30,000 per additional family-unit member) and cumulative requirements for the person receiving maintenance: being 65 or older, a disability of ≥ 33% and needing third-party assistance, without being a resident of a care home.

Galicia has no special rate for the purchase of homes by real estate companies for resale.

Rebates and deductions on the tax due

  • 100% deduction on the tax due in sparsely populated areas (art. 16.Siete TR, as amended by Ley 5/2025): those entitled to the 3% rate (disability, large family, under-36s, victims of gender-based violence and, since 2026, single-parent families) who buy their primary residence in a parish classified as a sparsely populated or rural area pay no tax: an effective ITP of 0%.
  • 100% deduction for the 2025 forest fires (art. 16.Doce TR): for properties of up to €250,000 replacing others that were damaged. It only covered acts executed between 28-7-2025 and 30-6-2026, so it no longer applies to purchases signed today.
  • Deduction of the prior-valuation fee (art. 26.2 TR): if you asked the administration for a binding prior valuation of the property, the fee paid is deducted from the tax due.

How to pay: form and deadline

The tax is self-assessed with modelo 600, online (ATRIGA’s Oficina Virtual Tributaria) or in person by appointment. The deadline is, as a general rule, one month, according to ATRIGA’s official information. The obligation falls on the buyer; late filing incurs surcharges.

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Frequently asked questions about the ITP in Galicia

How much ITP is paid in Galicia in 2026? ▼

The current general rate is 8 %. There are also reduced rates and reliefs: 7% primary residence; 3% under-36s, large and single-parent families, disability ≥65% and victims; 100% deduction in sparsely populated parishes. Every relief has detailed requirements, explained in this guide with its legal citation.

Who pays the ITP and what is the deadline in Galicia? ▼

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 Galicia? ▼

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 Galicia? ▼

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 Galicia.

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 La Rioja 7% Madrid 6% Murcia 7.75% Navarre 6% Basque Country 4% housing (7% general)