Spanish Taxes
Spanish Property Purchase Taxes by Region
Compare general resale and new-home purchase taxes across Spain’s autonomous communities, with a clear table and questions for your independent lawyer.
Build your budget before you fall in love with a home
It is easier to enjoy a property search when you have allowed for the costs around the price. Purchase taxes are a significant part of that budget, and the rules vary by location and transaction. The table below is a starting point for a conversation with your independent lawyer or tax adviser.
Take Independent Legal Advice before you sign or pay a deposit. These are general planning figures checked on 1 November 2026, not a tax quote. Reduced rates, exemptions and special charges are not fully listed.
Resale property and new homes use different tax rules
For an ordinary resale purchase, ITP is usually the relevant transfer tax. A taxable first delivery of a residential property by a developer in mainland Spain or the Balearic Islands generally attracts 10% VAT and purchase-deed AJD, subject to exemptions and special cases. The legal classification of the transaction matters more than simply calling a home “new”.
The Canary Islands use IGIC instead of VAT. Protected housing and particular transactions may receive different treatment. This table concerns purchase-deed stamp duty, which must not be confused with the stamp duty on a mortgage deed.
Spanish Property Purchase Taxes by Region
Use the table to compare the general position, then ask for a written calculation for the exact home and purchaser. Ranges can represent progressive bands; do not apply the highest percentage automatically to the whole purchase.
| Autonomous Community | Resale Tax (ITP) | New Build Tax (VAT/IAJD) |
|---|---|---|
| Andalusia | 7% | 10% VAT + 1.2% AJD |
| Aragon | 8–10% | 10% VAT + 1.5% AJD |
| Asturias | 8–10% | 10% VAT + 1.2% AJD |
| Balearic Islands | 8–13% | 10% VAT + 1.5% AJD; 2% AJD for qualifying properties valued at €1m or more |
| Basque Country | Housing rates depend on the provincial rules; commonly 4%, with reduced/special rates | 10% VAT; confirm provincial AJD exemptions/rates |
| Canary Islands | 6.5% | Generally 7% IGIC (not VAT) + 0.75% AJD |
| Cantabria | 9% | 10% VAT + 1.5% AJD |
| Castile and León | 8–10% | 10% VAT + 1.5% AJD |
| Castilla-La Mancha | 9% | 10% VAT + 1.5% AJD |
| Catalonia | 10–13% | 10% VAT + 1.5% AJD |
| Extremadura | 8–11% | 10% VAT + 1.5% AJD |
| Galicia | 8% | 10% VAT + 1.5% AJD |
| La Rioja | 7% | 10% VAT + 1% AJD |
| Community of Madrid | 6% | 10% VAT + 0.75% AJD |
| Region of Murcia | 7.75% | 10% VAT + 1.5% AJD |
| Navarre | 6% | 10% VAT + 0.5% AJD |
| Valencian Community | 9% or 11% | 10% VAT + 1.4% AJD |
General residential purchase rates, checked 1 November 2026. AJD is also described as IAJD. Exceptions, reliefs and special higher rates can change the result. The Spanish Ministry’s common-regime summary is updated to 23 September 2026; provincial and regional sources supplement it.
The details that can change the bill
Ask your adviser about the tax base as well as the rate. A declared price is not always the only relevant value for tax purposes. Eligibility for relief can depend on the buyer, intended use, property value and other conditions. Check the rules in force on the transaction date.
The Valencian figures shown reflect the general changes effective from 1 June 2026. Balearic purchase-deed AJD can be 2% for qualifying property transactions valued at €1 million or more. Special Catalan rules can apply to some large holders and acquisitions; the general table does not cover every case.
The Basque Country has separate provincial tax rules. For example, Álava confirms an AJD exemption for qualifying first transfers of homes; do not assume a generic AJD percentage applies to every new-home purchase there. Obtain a province-specific calculation. Ceuta and Melilla are autonomous cities with separate indirect-tax arrangements and are outside this 17-community table.
Ask for one complete purchase-cost estimate
Alongside taxes, allow separately for legal advice, notary and registry charges, survey work and any financing or transfer costs. Ask which amounts are fixed, estimated or dependent on the property. Keep ongoing community fees, insurance, maintenance and ownership taxes in a separate annual budget.
If you are comparing a resale apartment in one region with a new home in another, compare the complete totals. A percentage in a table cannot tell you which home suits your life or what its condition and ongoing costs will be.
We can help you find a property anywhere in Spain
Tell Move to Spain Property where you would like to live, your budget and what matters most in a home. We can help with a search anywhere in Spain, with no cost to you for our property-finding service and no obligation.
Keep independent legal and tax advice alongside the search. We can refer you to an English-speaking Spanish lawyer, and you remain free to choose your own adviser.
Sources & further reading
Spanish Ministry of Finance: 2026 regional taxation, Annexes V and VI (updated 23 September) ↗Spanish Tax Agency: VAT or ITP when buying a home ↗ATIB: Balearic ITP and AJD rates ↗Navarre: consolidated ITP and AJD law, Articles 8 and 22 ↗Álava tax authority: property transfer and AJD questions ↗Canary Islands Government: IGIC tax framework ↗GOV.UK: buying property in Spain and independent legal advice ↗General information. Rules and eligibility depend on individual circumstances; confirm current requirements with a qualified adviser or the relevant authority.