Note

Transfer tax (ITP) in Andalusia

§ 1The general rate

The regional tax authority gives the general rate of the transfer tax in Andalusia as 7% of the tax base. The base is the higher of the official reference value and the price paid, so the tax can exceed the figure that the price alone would give. Ask for the reference value of the home early.

§ 2Stamp duty on deeds

Separately from the transfer tax, the regional government reported that a decree-law of 2021, later validated by Parliament, set the stamp duty rate at 1.2%. That tax applies to certain notarial deeds, including those of new homes. On a resale the transfer tax is the main tax, so the stamp duty rate matters mostly to buyers of new homes.

§ 3Reduced rates: check before you assume

Andalusia has reduced rates for some groups of buyers. We have not verified the current conditions, such as age, income, price limits and the use of the home, so we do not print them. A reduction that does not apply to you can add a large sum to the bill, so ask the regional tax authority or your adviser to confirm it in writing.

§ 4Timing and paperwork

The tax is paid after signing. The usual deadline is set by the region, and your lawyer or gestor normally files the return. Registration depends on the payment, so keep the money ready and ask for the deadline in writing.

§ 5Buying in Andalusia: what to ask

Andalusia covers very different markets, from coastal resorts to inland towns and historic city centres. The tax rate is regional, so it does not change between them, but the checks do. Coastal homes can raise questions about licences and planning, and older houses can raise questions about structure and damp. Ask your lawyer to read the registry entry and the planning position for the exact address.

Ask also whether the seller or the developer expects you to bear any part of the tax in the contract, and what is included in the price. A clear answer in writing before you reserve prevents most disputes at the notary.

§ 6After the deed

Keep the receipt for the tax payment, the deed and the registry entry together in one folder. If you sell one day, the buyer's adviser will ask for them, and the tax authority in Andalusia can ask you to show how the base was set. A note of the reference value you were given, and who gave it, costs nothing to keep and can save an argument years later.

§ 7An announced change

Announced, not law: in September 2026 the regional government said, according to press, that it will cut the general rate of this tax from 2027 and raise the price ceilings for its reduced rates, through the 2027 regional budget law. Press reports that the regional government will approve the budget bill on 28 October 2026 and that Parliament votes on it in December. The cut does not apply to a deed signed today, so budget with the rate above. We have not read the bill, and the Ministry of Finance table of 23 September 2026 still shows the rate above.

§ 8How other regions compare

The rate in one region says little until it is set beside the others. For the rules that all of them share, see ITP, the resale transfer tax.

If you are weighing several areas, read the Balearic rate next, then the foral regimes.

Buyers choosing between regions often set regional ITP rates beside the Castilla-La Mancha rate.

For other parts of the country, see the Catalan rate and the Galician rate.

The Madrid rate and the Murcia rate show how different neighbouring systems can be.

Two more systems to look at are the reduced rates and the Valencian rate.

Tax note. Rates depend on the region, the type of property and the buyer, and they change. Figures here are dated and sourced; examples are illustrative and show their assumptions. Confirm yours with the regional tax agency or a tax adviser.