ITP guide · La Rioja

ITP in La Rioja 2026: rates, reductions and rebates

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

General rate 2026 7%

Reductions and reliefs: 4% under-40s (3% in small municipalities); 5%/3% large families; 5% VPO and disability ≥33%.

Calculate your ITP and mortgage in La Rioja ↓

If you buy a second-hand (resale) home in La Rioja, as the buyer you will pay the ITP (Impuesto sobre Transmisiones Patrimoniales Onerosas, the property transfer tax; ITP-TPO) at the general rate of 7%. The region also maintains a range of reduced rates for main residences: buyers under 40 (4%, and 3% in small municipalities), large families (5%, or 3% subject to additional requirements), people with disabilities (5%) and VPO (vivienda de protección oficial, subsidised housing) (5%).

The regional rules are in Ley 10/2017, de 27 de octubre, which consolidates La Rioja’s legal provisions on its own taxes and devolved taxes (arts. 44 a 47 bis). The benefit for young buyers was strengthened by Ley 1/2025, de 28 de febrero, which set the general 4% rate for under-40s and the 3% rate in the municipalities listed in anexo I of the law. For 2026 there are no rate changes: La Rioja’s end-of-2025 laws (Ley 8/2025, de 29 de diciembre, the Budget Act, and Ley 9/2025, de 29 de diciembre, on Tax and Administrative Measures for 2026, in force since 1-1-2026) were limited, as far as this tax on housing is concerned, to updating the list of small municipalities in anexo I (art. 1.12 of Ley 9/2025) and to formal management matters.

The essentials at a glance

Item 2026 figure Rule
General rate (resale housing) 7% Art. 44.1 Ley 10/2017
Under-40s (first main residence) 4% Art. 45.3 Ley 10/2017 (redacción Ley 1/2025)
Under-40s in anexo I municipalities 3% Art. 45.3 Ley 10/2017
Large family (main residence) 5% general; 3% subject to additional requirements Art. 45.1 Ley 10/2017
Disability ≥ 33% (main residence) 5% Art. 45.4 Ley 10/2017
VPO (first main residence, subject to income limits) 5% Art. 45.2 Ley 10/2017
Rebates on the tax due for home buyers None —
Taxable base The higher of the price and the Cadastre reference value Art. 10 TRLITPAJD (RDLeg 1/1993, redacción Ley 11/2021)
Form and deadline Modelo 600; 30 working days from the act or contract Art. 102 RD 828/1995

When ITP is due (and when it is not)

ITP-TPO is charged on the purchase of a resale home (second and subsequent transfers) and the taxpayer is the buyer. A new-build home acquired from the developer is not taxed under ITP but under IVA (Spanish VAT) at 10% plus the AJD (stamp duty) charge on the deed; the two routes are mutually exclusive for a given transaction. The tax accrues on the day the act or contract is executed, normally the date of the deed, and the base includes ancillary elements transferred with the home.

The taxable base: the Cadastre reference value

Under art. 10 of the state consolidated text of the tax (RDLeg 1/1993, as worded by Ley 11/2021), the taxable base for a property is its Cadastre reference value as at the accrual date; however, if the declared value or the agreed price is higher, the highest of those figures is used. If the property has no certifiable reference value, the base is the highest of the declared value, the price and the market value. Before signing, check the reference value at the Cadastre’s electronic office (Sede Electrónica del Catastro): even if you buy below it, the tax is calculated on at least that figure.

The general rate: 7%

Transfers of real estate, and the creation and assignment of rights in rem over such property (except security rights), are taxed at 7% (art. 44.1 Ley 10/2017, a rate in force since 2002). Example: taxable base of €150,000 → tax due of €10,500.

Reduced rates in force in 2026

Common rule: anyone claiming a reduced rate must provide documentary evidence of their situation (art. 45.5 Ley 10/2017). For the VPO, young-buyer and disability rates (apartados 2 a 4 of art. 45), if there are several buyers the reduced rate applies only to the proportional share of the base of the one who meets the requirements and, in purchases for the marital community property (sociedad de gananciales) where only one spouse meets them, to 50% of the net taxable base.

Buyers under 40: 4% (3% in small municipalities)

A 4% rate for acquisitions of a home that is going to be the first main residence of buyers under 40 on the date of acquisition (art. 45.3 Ley 10/2017, as worded by art. primero of Ley 1/2025). If the home is in one of the municipalities in anexo I of Ley 10/2017 (a list of small municipalities and minor local entities, updated for 2026 by Ley 9/2025), the rate drops to 3%. There is no income or price limit for this benefit: only age, the first-main-residence condition and, for the 3%, the location.

Large families: 5% general, 3% enhanced

Acquisitions of a main residence by large families are taxed at 5% as a general rule (art. 45.1 Ley 10/2017, as worded by Ley 2/2020). The rate drops to 3% if all of these requirements are met:

  • The purchase takes place within 5 years of the date on which the family attained legal large-family status or, if it already had it, within 5 years of the birth or adoption of each child.
  • Within that same period the previous main residence, if any, is sold.
  • The usable floor area of the new home exceeds that of the previous one, if any, by more than 10%.
  • The sum of the IRPF (personal income tax) taxable bases of all the people who are going to live in the home, after applying the personal and family allowance, does not exceed €30,600.

People with a disability (degree ≥ 33%): 5%

A 5% rate for the acquisition of a main residence by anyone with legal disability status of 33% or more (under the scale in art. 367 of the Texto Refundido de la Ley General de la Seguridad Social) (art. 45.4 Ley 10/2017).

VPO (subsidised housing): 5%

A 5% rate for transfers of VPO that constitute or are going to constitute the buyer’s first main residence, provided their general net taxable base for IRPF in the immediately preceding tax period does not exceed €18,030 for individual filing or €30,050 for joint filing, and their savings net taxable base does not exceed €1,800 (art. 45.2 Ley 10/2017, as worded by Ley 13/2023).

Other reduced rates (of lesser interest to private buyers)

There are rates of 5% (real estate) and 3% (movable property) for assets listed in cultural heritage registers that are contributed to cultural companies or projects with a 5-year holding requirement (art. 46), and of 2% for various agricultural transfers: priority holdings and rural land with 5-year use conditions (art. 47, as worded by Ley 5/2025). La Rioja does not have a special rate for real estate companies buying homes to resell.

Rebates and deductions from the tax due

For the private home buyer there are no rebates on the tax due under TPO in La Rioja: the benefits are applied as reduced rates. The only rebate in force under this heading is a 100% rebate for leases of rural land by professional farmers (art. 47 bis Ley 10/2017, added by Ley 5/2025), unrelated to home purchases.

How to pay: form and deadline

The tax is self-assessed using modelo 600 (tax form 600) with the Dirección General de Tributos of the Government of La Rioja (in person, at liquidation offices or online). As for the deadline, La Rioja has not set its own in Ley 10/2017, so the general state rule applies, which the La Rioja tax authority’s website also states: 30 working days from the act or contract, i.e. from the deed (art. 102 of the tax’s implementing regulation, Real Decreto 828/1995; Saturdays, Sundays and public holidays do not count as working days).

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Frequently asked questions about the ITP in La Rioja

How much ITP is paid in La Rioja in 2026? ▼

The current general rate is 7%. There are also reduced rates and reliefs: 4% under-40s (3% in small municipalities); 5%/3% large families; 5% VPO and disability ≥33%. Every relief has detailed requirements, explained in this guide with its legal citation.

Who pays the ITP and what is the deadline in La Rioja? ▼

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 La Rioja? ▼

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 La Rioja? ▼

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 La Rioja.

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