Spain
Taxes & Costs — Spain
ITP transfer tax by autonomous community, IBI annual property tax, and total acquisition cost breakdown for Spain.
Updated February 2026
Spain
ITP (Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados) is the main transfer tax on resale property purchases in Spain. It is set and collected by each autonomous community.
Current ITP rates by region (2025–2026)
Andalusia7% flat
CataloniaProgressive
10% up to €600k, 11% to €900k, 12% to €1.5M, 13% above
Valencia10% flat
Balearic IslandsProgressive
8% up to €400k, 9% to €600k, 10% to €1M, 12% to €3M, 13% above
Galicia10% flat (8% for primary residences below €200k)
Extremadura8% flat
Castilla y León8% flat
Asturias8% flat (progressive for high-value properties)
New builds vs resale
ITP applies to resale properties. New builds are exempt from ITP but instead incur IVA (VAT) at 10% (21% for commercial/luxury property), plus AJD (stamp duty) at 1.5%.
Total acquisition cost breakdown (€300,000 Andalusia resale property)
- ITP (7%): €21,000
- Notary fees (~0.5–0.8%): €1,500–€2,400
- Land registry (~0.5%): €1,500
- Legal/gestor fees (~1.5%): €4,500
- Total acquisition cost: ~€28,500 (approx. 9.5% of price)
Source
Agencia Tributaria, BOE, regional tax agency websites — verified Feb 2026.
Based on Agencia Tributaria, Comunidades Autónomas
Last reviewed: Feb 2026