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Spanish Property Transfer Tax Calculator

Work out the ITP, the transfer tax you pay when you buy a second-hand home in Spain, using your comunidad autónoma’s rate in force and the base the law has required since 2022: the Catastro reference value, not the price.

Free to look up in the Catastro online office. If the property has no reference value assigned, leave this at 0 and the calculation falls back to the price.

Transfer tax due
€12,900.00
Effective rate on the base
6%

The base is not the price you pay: article 10.2 takes the greater of the two and here the reference value wins at €215,000.00. That is €900.00 of tax above what the deed alone would suggest.

Do you qualify for a reduced rate?

Almost every region cuts the rate for young buyers, large families, single-parent families, people with a disability or protected housing, each with its own income and value ceilings. Check yours and enter it here.

Where that number comes from

Taxable base€215,000.00
The base is set byThe reference value
Whole base at 6%€12,900.00
Tax due€12,900.00

Rate in force in Comunidad de Madrid under art. 28.1 TR aprobado por D.Leg. 1/2010, as recorded in the Ministry of Finance summary of measures in force for 2026.

Covers the fifteen common-regime regions. The Basque Country, through its three provincial treasuries, and Navarre set the tax themselves and fall outside the source used here.

Indicative calculation at the general rate. Not tax advice: confirm the rate, any reduced rate and any relief with your region's tax authority before filing form 600.

Video: how to use the calculator

1

The buyer pays it, and only on resale property

Article 8.a) is blunt: the tax is paid by "the person acquiring", and it adds "whatever the parties may have stipulated to the contrary". It cannot be shifted by contract. ITP applies to a sale between private individuals, which in practice means second-hand housing. Buy off-plan or from a developer and the purchase carries VAT instead, plus stamp duty. The two routes are mutually exclusive: you never pay both on the same purchase.

2

The base changed in 2022 and still catches people out

Until 2021 the base was the "real value", a phrase that invited argument. Law 11/2021 replaced it with the Catastro reference value. Since then article 10.2 says the base is that reference value, and only where the price on the deed is higher does the price take over. In practice: you pay on the greater of the two, never the lesser. Buying cheaply does not push the tax below the value the Catastro assigns the property.

3

Where to find the reference value before you sign

It is free to look up in the Catastro online office, signing in with an electronic certificate, an electronic ID card or Cl@ve. Check it before signing rather than after: it decides the tax bill on the purchase and does not always match what the house is worth on the market. Where a property has no reference value assigned, or the Catastro cannot certify one, the same article 10.2 takes the greater of the declared value, the price and the market value.

4

Your region sets the rate, not the state

Article 11.1.a) hands the rate to the comunidades autónomas and applies a 6 % state rate only where a region has approved none, which today none has. The result is a very uneven map: 6 % in Madrid, 6.5 % in the Canaries, 7 % in Andalusia and La Rioja, 7.75 % in Murcia, 8 % in Galicia and several others, 9 % in Cantabria and Castilla-La Mancha, and Catalonia starting at 10 %. On a 200,000 € home the gap between cheapest and dearest region is 8,000 €.

5

Cumulative scale or single rate: the difference is worth thousands

Five regions apply a cumulative scale, exactly like income tax: each slice of the base pays its own rate. They are Catalonia, Aragón, the Balearics, Extremadura and Castilla y León. Two others do something different: Asturias and Valencia pick a single rate from the band the value falls into and apply it to the whole base. There the cliff is real: in Asturias, going from 300,000 € to 300,001 € adds 3,000 € of tax. The Asturias and Extremadura tables are published in the same shape and mean opposite things.

6

Reduced rates exist, but each region writes its own

Almost every region cuts the rate for buyers under 35 or 36, large families, single-parent families, people with a disability, protected housing or depopulated municipalities. The percentages and the conditions, above all the income and property-price ceilings, differ region by region and are revised most years. So this calculator applies the general rate and lets you enter your own reduced rate once you have checked that you qualify where you are buying.

7

Thirty working days, counted from signing

Article 102.1 of the regulation gives thirty working days from the act or contract, that is from the deed. You file form 600 with the tax authority of the region where the property sits. Miss the deadline and surcharges follow, and until the tax is paid the Land Registry will not register the purchase. Budget for it separately: ITP cannot be rolled into the mortgage.

Worked example

Example: a flat bought in Valencia for 190,000 €, with a Catastro reference value of 205,000 €. The base is not the 190,000 € paid but the 205,000 € from the Catastro, because article 10.2 takes the greater of the two. At the 9 % rate in force in Valencia since 1 June 2026, the tax is 18,450 €. Calculating on the price would have given 17,100 €: the reference value adds 1,350 € that nobody sees coming from the deed alone.

Frequently asked questions

How much is Spanish property transfer tax in 2026?
It depends on the region. The general rate runs from 6 % in Madrid to 13 % in Catalonia’s top band, taking in 6.5 % in the Canaries, 7 % in Andalusia and La Rioja, 7.75 % in Murcia, 8 % in Galicia, Castilla y León and others, and 9 % in Cantabria, Castilla-La Mancha and Valencia. It applies to the Catastro reference value, or to the price where the price is higher.
Is the base the purchase price or the cadastral value?
Neither exactly. Since 2022 the base is the Catastro reference value, which is not the same as the cadastral value: the cadastral value is what the IBI property tax uses and is usually a good deal lower. And where the price on the deed exceeds the reference value, the price becomes the base. In short, the greater of the two, under article 10.2.
Who pays the ITP, buyer or seller?
The buyer, always. Article 8.a) says so expressly and adds that whatever the parties agreed makes no difference. The seller pays other taxes on the same transaction: the plusvalía municipal to the town hall, and capital gains in their income tax return.
Do I pay ITP or VAT when buying a home in Spain?
ITP if the home is second-hand, meaning a private individual sells it. VAT if it is new build sold by the developer, and in that case stamp duty as well. The two regimes exclude each other and never overlap on the same sale.
What if I buy below the Catastro reference value?
You are still taxed on the reference value. The authorities will assess on that figure even though your deed says less. If you believe the reference value is wrong, article 10.3 only allows you to challenge it when appealing the assessment or requesting rectification of the self-assessment, and the Catastro must issue a binding report.
How long do I have to pay it?
Thirty working days from signing the deed, under article 102.1 of the regulation. You file form 600 in the region where the property is. After that surcharges apply, and until it is paid the Land Registry will not register the purchase in your name.
Is there a reduced rate for young buyers or large families?
In almost every region, yes, but each writes its own rate and conditions. They usually require the property to be your main home, cap its value, cap your income tax base, and often set a maximum age of 35 or 36. Check your region’s rules and then enter that percentage in the calculator’s reduced-rate field.
Why are the Basque Country and Navarre missing?
Because they have their own foral regime and do not appear in the source used here, the Ministry of Finance summary of measures in force, which covers the common-regime regions. Their provincial treasuries and the Navarre Foral Treasury set the tax themselves. We would rather say so than give you a figure we have not verified against the right statute.

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Author: Thorben Rasmus Idel · Reviewed by: Nahar Geva · Last reviewed: