Editorial transparency and use of artificial intelligence
This article forms part of the CostaLuz Lawyers blog and is published for general informational and educational purposes only. It was prepared with the assistance of artificial intelligence tools and, before publication, was substantively reviewed and editorially approved by Maria de Castro, a Spanish-qualified lawyer registered with the Cádiz Bar Association under number 2745, founder of CostaLuz Lawyers and the person responsible for the editorial review of the published content.
This article does not constitute legal, tax, immigration, employment, estate-planning or investment advice and does not replace an individual assessment and the professional work of the appropriate CostaLuz Lawyers specialist. No action or omission should be based solely on this information.
Note: This article reflects 2026 rules and is undergoing final review by María Luisa de Castro (ICA Cádiz nº 2745). Specific figures and thresholds should be confirmed for your case — book a consultation or email marialuisa@costaluzlawyers.es.
ITP (Impuesto de Transmisiones Patrimoniales) is the tax paid by the buyer on resale property purchases (not new-builds — those pay VAT + AJD). The rate is set by each autonomous community and ranges from ~6% to ~10%. This page lists the 2026 rates and the practical calculation.
Last updated: April 2026. Any figure marked <<CLIENT-CONFIRM>> is pending BOE / AEAT verification before publication.
Side-by-side comparison
| Criterion | Option 1 | Option 2 |
|---|---|---|
| Applies to | Resale property purchases (not new-build) | New-build = VAT (10%) + AJD |
| Andalucía rate | <<CLIENT-CONFIRM: 2026 Andalucía ITP rate>> | General resale rate |
| Madrid rate | <<CLIENT-CONFIRM: 2026 Madrid ITP rate>> | General resale rate |
| Catalonia rate | <<CLIENT-CONFIRM: 2026 Catalonia ITP rate>> | General resale rate |
| Valencia rate | <<CLIENT-CONFIRM: 2026 Valencia ITP rate>> | General resale rate |
| Balearic Islands rate | <<CLIENT-CONFIRM: 2026 Balearic ITP rate>> | General resale rate |
| Young-buyer / primary-residence discount | Varies by AC | Often available below age threshold |
Next step
Send a short description of your situation and we’ll confirm a fixed-price quote within 24 hours.
Direct to the CEO: marialuisa@costaluzlawyers.es · Flat fee · No percentage.
Buyers who have paid a purchase tax at home often assume the Spanish one behaves the same way. Poland’s PCC is a flat national rate; the table above is regional for a reason, and that single difference changes the arithmetic on the same price. how Polish PCC and Spanish ITP compare
Frequently asked questions
Who pays ITP — buyer or seller?
The buyer, legally and practically. It’s calculated on the higher of declared price or AEAT reference value (valor de referencia). Underdeclaring can trigger AEAT review.
Can I reduce ITP by splitting the purchase between buyer and other parties?
Not meaningfully — the tax attaches to the transfer itself. What can reduce effective cost is structuring (corporate ownership, purchase chain), which has its own trade-offs.
Is ITP deductible against anything?
No, but it becomes part of the property’s acquisition cost for capital-gains-tax purposes when you later sell. Keep the liquidación.
Does VAT apply instead of ITP?
Yes — for new-build purchases (first transfer from developer). Then it’s VAT (10% general residential) + AJD (actos jurídicos documentados, ~1.5%).
What does Costaluz include in a property-purchase legal fee?
Flat fee covering ITP calculation, escritura, Land Registry, and verification. Email marialuisa@costaluzlawyers.es.
This article provides general guidance only and does not constitute legal advice. For personalised advice tailored to your specific situation, please book a consultation with our team.
Related Guides
Once you know the rate this calculator gives you, the next question is timing — see exactly when ITP actually has to be paid.