ITP in Navarre 2026: regional (foral) rates, reductions and exemptions

If you are going to buy a resale home in Navarre, the tax you will pay is not IVA (Spanish VAT) but the ITP (Impuesto sobre Transmisiones Patrimoniales Onerosas, the property transfer tax; ITP-TPO). And in Navarre this tax has an important peculiarity: the Comunidad Foral (the chartered community of Navarre) does not apply the state rules or those of the “common regime” regions, but its own foral (regional charter) regime, based on the Convenio Económico between the State and Navarre (Ley 28/1990). When the property is located in Navarre, the right to levy the tax belongs to the Comunidad Foral (art. 38 of the Convenio Económico), and it is paid to the Hacienda Foral de Navarra (Navarre’s regional tax authority).

The tax is governed by the Texto Refundido del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados, aprobado por Decreto Foral Legislativo 129/1999, de 26 de abril, which you can consult in consolidated form on Lexnavarra. Its rules differ on key points from those of the common territory: the tax rates are its own and, very importantly, the taxable base is not calculated using the Cadastre “reference value”, which does not apply in Navarre.

The tax is always paid by the buyer, and it accrues on the day the act or contract takes place (art. 37 of the Texto Refundido), i.e. as a general rule, the day of the deed.

The essentials at a glance

Item	Rule in Navarre (2026)
General rate for real estate (including housing with no special requirements)	6% (art. 8.1.a TR)
Housing: family unit with two or more children	5% on the first €180,304 of the base; the excess at 6% (art. 8.1.b.1º TR)
Main residence in a municipality at risk of depopulation	4% (art. 8.1.b.2º TR)
Taxable base	Real value of the asset (art. 7.1 TR); the state cadastral reference value does not apply
Who pays	The buyer
Form	600 (self-assessment; form 605 is for AJD)
Deadline	2 months from accrual

When ITP is due (and when it is not)

You pay ITP (the TPO form of the tax) when you buy a resale home, normally from a private individual. If you buy a new build from a developer, the transaction is taxed under IVA at 10% plus the AJD (Actos Jurídicos Documentados, stamp duty) charge on the deed, not under ITP. The purchase of a garage or ancillary elements together with the home generally follows the taxation of the property package transferred as a whole; ancillary elements inseparable from the home are included in the concept of “housing” for the purposes of the reduced rates (art. 8.1.b TR).

You are taxed in Navarre when the property is located in Navarrese territory (art. 38 of the Convenio Económico), regardless of where you or the seller reside.

The taxable base

In Navarre the taxable base is, as a general rule, the real value of the asset transferred, and “that real value shall be the one resulting from the administrative valuation review, if higher than the value declared by the parties” (art. 7.1 TR). Only charges that reduce the real value of the asset are deductible, but not debts, even if secured by a mortgage.

In other words: the starting point is the declared value (normally the price), but the Hacienda Foral may review the value and issue an assessment if it estimates a higher one. Unlike in the common territory, in Navarre the state Cadastre reference value rule introduced by Ley 11/2021 for the rest of Spain does not apply: the foral Texto Refundido keeps the concept of real value subject to administrative review.

Tax rates in force in 2026

The rates applicable to the purchase of a resale home are in art. 8.1 of the Texto Refundido (DFL 129/1999):

General rate: 6%. It applies to transfers of real estate and, therefore, to home purchases that do not meet the requirements of the reduced rates.

5% rate (housing, families with two or more children). Transfers of homes, including their inseparable ancillary elements, are taxed at 5% if all of these conditions are met (art. 8.1.b.1º TR):

• The acquirer is part of a family unit that includes two or more children (as defined for family units in Navarre’s IRPF (personal income tax)).
• Full ownership of the home is acquired (the consolidation of ownership previously split into usufruct and bare ownership does not qualify).
• The home is to be used as the family unit’s habitual residence.
• No member of the family unit owns, at the time of purchase, another home in Navarre in a share exceeding 25%.

The 5% applies to a maximum taxable base of €180,304, once per family unit and per home; the excess is taxed at the general 6% rate. Example: a €200,000 home that meets the requirements: €180,304 at 5% (€9,015.20) + €19,696 at 6% (€1,181.76) = €10,196.96, compared with €12,000 at the general rate.

4% rate (municipalities at risk of depopulation). It applies when the home is to be the buyer’s main residence and is located in a municipality declared at risk of depopulation by foral order of the department responsible for Local Administration, with full ownership being acquired (art. 8.1.b.2º TR).

Rebates, deductions and exemptions

In Navarre there is no general rebate on the tax due for buying a used main residence: the benefit is delivered through the reduced rates above. It is worth knowing, however:

• VPO (vivienda de protección oficial, subsidised housing): the first inter vivos transfer of ownership of a VPO is exempt, provided it takes place within six years of its definitive classification (art. 35.I.B TR). Older VPO are governed by disposición transitoria segunda of the TR.
• New for 2026: Ley Foral 17/2025, de 22 de diciembre, has introduced an exemption for certain taxable events related to collaborative housing arrangements for the elderly covered by Decreto Foral 92/2020.
• If you apply a tax benefit and later breach its requirements, you must regularise by self-assessment within two months of the breach, with late-payment interest (art. 44 bis TR, introduced with effect from 2025).

How to pay: form and deadline

The tax is self-assessed with the Hacienda Foral de Navarra (arts. 42 y 43 TR: management belongs to the Hacienda Foral and the taxpayer must file a self-assessment) using modelo 600 (tax form 600; form 605 corresponds to the AJD form of the tax). According to the official procedure sheet of the Hacienda Foral, filing and payment must be made within the two months following the accrual date, i.e. from the date of the deed or contract. It can be filed online (with a digital certificate, DNIe or Cl@ve, attaching the deed) or on paper via pre-declaration.

Applicable legislation (official links)

• Texto Refundido of Navarre’s ITPyAJD, approved by Decreto Foral Legislativo 129/1999, de 26 de abril (Lexnavarra, consolidated text): http://www.lexnavarra.navarra.es/detalle.asp?r=28044
• Ley Foral 17/2025, de 22 de diciembre, amending various taxes (measures for 2026): http://www.lexnavarra.navarra.es/detalle.asp?r=58373
• Convenio Económico between the State and Navarre (Ley 28/1990, de 26 de diciembre; art. 38): https://www.boe.es/buscar/act.php?id=BOE-A-1990-31117
• Procedure sheet (forms 600 and 605) of the Hacienda Foral de Navarra: https://www.navarra.es/es/tramites/on/-/line/impuesto-sobre-transmisiones-patrimoniales-y-actos-juridicos-documentados-modelo-600-y-605