ITP in the Region of Murcia 2026: rates, reductions and rebates
Updated: July 8, 2026 · Legislation verified against official sources
Reductions and reliefs: 3% for buyers aged 40 or under, large families and disability ≥65%; 4% for special-regime VPO.
Calculate your ITP and mortgage in Murcia ↓Anyone buying a resale home in the Region of Murcia pays the ITP (Impuesto sobre Transmisiones Patrimoniales Onerosas, the property transfer tax; ITP-TPO). It is a tax borne by the buyer and self-assessed using modelo 600 (tax form 600) with the Agencia Tributaria de la Región de Murcia (ATRM, the regional tax agency).
The most recent development is the cut in the general rate: since 25 July 2025 it is 7.75% (previously 8%), set by Ley 3/2025, de 23 de julio, the 2025 Budget Act. For 2026 the Region of Murcia has not approved any new measures on devolved taxes, according to Chapter II of the book «Tributación Autonómica. Medidas 2026» of the Ministerio de Hacienda (the Spanish Ministry of Finance) (as at 29-4-2026), so that 7.75% and the reduced rates of 3% and 4% remain in force today. All figures have been checked against the consolidated text of Decreto Legislativo 1/2010 in the BOE (updated to 24-7-2025, which already incorporates Ley 3/2025) and against the electronic office of the CARM (the Region of Murcia’s regional government).
The essentials at a glance
| Item | 2026 figure | Rule |
|---|---|---|
| General rate | 7.75% | Art. 6.1 TR (D.Leg. 1/2010) |
| Special-regime VPO (vivienda de protección oficial, subsidised housing) | 4% | Art. 6.2 TR |
| Large family (first main residence, subject to an income limit) | 3% | Art. 6.5 TR |
| Buyers aged 40 or under (main residence, subject to an income limit) | 3% | Art. 6.6 TR |
| Disability ≥ 65% (main residence, subject to an income limit) | 3% | Art. 6.9 TR |
| Purchase by real estate companies (home handed over as payment for a new one) | 2% | Art. 6.3 TR |
| Rebates on the tax due for home purchases | None (only agricultural operations and water-user communities) | Art. 8 TR |
| Taxable base | The higher of the price and the Cadastre reference value | Art. 10 TRLITPAJD |
| Form and deadline | Modelo 600; 30 working days from the act or contract | CARM electronic office, procedure 2183 |
When ITP is due (and when it is not)
ITP-TPO is charged on the purchase of a resale home (second and subsequent transfers). A new-build home bought from the developer is taxed under IVA (Spanish VAT) at 10% plus AJD (Actos Jurídicos Documentados, stamp duty), not under ITP. The taxpayer is always the acquirer.
The taxable base: the Cadastre reference value
Since 2022 the taxable base for real estate is the Cadastre’s reference value as at the accrual date; if the agreed price or the declared value 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 (art. 10 del Texto Refundido de la Ley del ITPAJD, RDLeg. 1/1993, as worded by Ley 11/2021). The ATRM lets you check the reference value before self-assessing.
The general rate: 7.75%
Transfers of real estate located in the Region of Murcia, as well as the creation and assignment of rights in rem over such property (except security rights), are taxed at 7.75% (art. 6.1 TR approved by D.Leg. 1/2010, as worded by art. 55.Catorce of Ley 3/2025, in force since 25-7-2025). Example: a home with a taxable base of €150,000 pays €11,625.
Reduced rates in force in 2026
Rules common to all reduced rates (art. 9 TR): the income limits refer to the most recent IRPF (personal income tax) period whose filing deadline had already passed at the time of purchase; if several people buy together, the reduced rate applies only to the share of the person who meets the requirements, although in purchases for the marital community property (sociedad de gananciales) it applies to 50% of the base when only one spouse meets them; and if a requirement is later breached (for example, not living in the home for the period required by the IRPF rules), the benefit must be repaid with late-payment interest.
Buyers aged 40 or under: 3%
Requirements (art. 6.6 TR, as worded by Ley 4/2023):
- Being 40 or under at the time of purchase.
- The property, located in the Region of Murcia, is or is going to be the buyer’s main residence.
- The buyer’s general IRPF taxable base minus the personal and family allowance is below €40,000, provided the savings taxable base does not exceed €1,800.
Large families: 3%
Requirements (art. 6.5 TR):
- The property must be the family’s first main residence. It may not be the first if the previous home is definitively sold between the 2 years before and the 2 years after the purchase (or if the property is adjoining and is physically joined to the main residence within that period) and the new home has a usable floor area more than 10% larger than the previous one.
- The sum of the general taxable base minus the personal and family allowance of all the people who are going to live in the home must be below €44,000, a limit that increases by €6,000 for each child above the legal minimum for large-family status.
People with a disability of 65% or more: 3%
Requirements (art. 6.9 TR): main residence in the Region of Murcia and the same income limits as young buyers (general taxable base minus the personal and family allowance below €40,000 and savings base not exceeding €1,800).
Real estate professionals: 2%
A very specific case of lesser interest to private buyers (art. 6.3 TR): it applies to a used home that a person or company in the real estate sector receives as part of the payment for a newly built home it sells (an exchange documented in a public deed), provided it adds the home to its current assets and evidences its resale, with delivery of possession, within 2 years.
There are also a 4% rate for special-regime VPO (art. 6.2 TR), a 3% rate for certain business acquisitions exempt from IVA where the exemption is not waived (art. 6.4 TR), a 5% rate for properties that young entrepreneurs aged up to 40 use as their tax domicile or place of work (art. 6.7 TR) and a 1% rate for certain real estate transactions involving mutual guarantee societies (art. 6.8 TR). The old 3% rate for those affected by the 2011 Lorca earthquakes only covered taxable events accruing up to 31-12-2025, so it no longer applies to 2026 purchases (art. 9 Ley 5/2011, with its final validity set by art. 56 of Ley 3/2025).
Rebates and deductions from the tax due
For home purchases by private individuals there is no rebate on the tax due in the Region of Murcia. The only rebates under TPO (of 99% or 100%) relate to agricultural operations: transfers and assignments of rural land, authorised agricultural exchanges and acts of water-user communities (art. 8 TR approved by D.Leg. 1/2010).
How to pay: form and deadline
You file modelo 600, either online (procedure 2183 of the CARM electronic office) or in person by appointment at the ATRM offices. The deadline is, as a general rule, 30 working days from the date of the act or contract, according to the official procedure sheet on the CARM electronic office (this matches the state rule in art. 102 of the tax’s implementing regulation, RD 828/1995). The deed or private contract is submitted together with the self-assessment.
Applicable legislation (official links)
- Decreto Legislativo 1/2010, consolidated text of the Region of Murcia’s devolved taxes: https://www.boe.es/buscar/act.php?id=BOE-A-2011-10542
- Texto Refundido de la Ley del ITPAJD (RDLeg. 1/1993): https://www.boe.es/buscar/act.php?id=BOE-A-1993-25359
- Modelo 600 sheet on the CARM electronic office (deadline and filing): https://sede.carm.es/web/pagina?IDCONTENIDO=2183&IDTIPO=240
- Agencia Tributaria de la Región de Murcia: https://agenciatributaria.carm.es
- Chapter IV of «Tributación Autonómica. Medidas 2026» (Ministerio de Hacienda): https://www.hacienda.gob.es/sgfal/financiacionterritorial/autonomica/capitulo-iv-tributacion-autonomica-2026.pdf