Note
Transfer tax (ITP) in the Basque Country and Navarre
Quick answer
In Gipuzkoa the transfer tax on housing is 4%, 7% on other property, and 2.5% on a habitual home within size limits. We have not yet verified the rates for Bizkaia, Araba or Navarre, so we do not print them.
Applies toBuyers of a resale home in the Basque Country or Navarre, which set their own taxes. Other regions are on their own pages.
On this page: 7 sections
What changed
- Page published with Gipuzkoa only. Other territories withheld pending verification.
§ 1What makes these regions different
The Basque provinces and Navarre collect and set most of their own taxes under the foral regime. For a buyer this means the rates in the rest of this section do not carry over. Each territory has its own rules, and they can change, so a figure from one province cannot stand for another.
§ 2Gipuzkoa: what we verified
The tax authority of Gipuzkoa gives the transfer tax rate on housing as 4%, and the rate on other immovable property as 7%. A habitual home within size limits is taxed at 2.5%. The tax base follows the rules of the territory, so ask your adviser to apply them to your purchase.
§ 3What we have not verified
We have not yet verified the current rates and reductions in Bizkaia, Araba or Navarre. Rather than print a number from a secondary source, we leave them out. The tax authority of each territory publishes its own rates, and your adviser can confirm the figure for your purchase.
§ 4What to do
Before you reserve, ask your lawyer or gestor to confirm the rate and the base in writing, from the official source of the territory. Ask also how the tax is filed and when it is due, since the procedures can differ from those of other regions.
§ 5Buying in the foral regions: what to ask
Because these territories set their own taxes, advice from someone who works there is more valuable than usual. Ask your lawyer or gestor whether they handle purchases in the territory, and ask for the rate, the base and the deadline in writing, from the official source of the territory.
The usual checks on the home still apply: the registry entry, the community, the energy certificate and the habitability certificate. A tax figure quoted by an agent is not a substitute for the figure from the tax authority, so ask for the source.
§ 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 the foral regions 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.
§ 7How 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 on resale purchases.
If you are weighing several areas, read Andalusia's transfer tax next, then the Balearic transfer tax.
Buyers choosing between regions often set how rates differ by region beside buying in Castilla-La Mancha.
For other parts of the country, see buying in Catalonia and buying in Galicia.
Buying in Madrid and buying in Murcia show how different neighbouring systems can be.
Two more systems to look at are who qualifies for a reduced rate and buying in the Valencian Community.
FAQRelated questions
Why are these regions different?
The Basque provinces and Navarre have their own tax systems, so the national framework that most regions follow does not set their rates. Each province or the region sets its own, and they can differ from one another.
What do you not know about Bizkaia, Araba and Navarre?
We have not verified the current rates and reductions for them, so we do not print any. Use the website of the provincial or regional tax authority, or ask your adviser, and obtain the figure in writing.
Is the Gipuzkoa rate for a second home?
The rate we verified for housing is 4%, and a reduced rate applies to a habitual home within size limits. Check how the tax authority treats a second home, since the reductions are tied to a main residence.
Sources
- Boletín Oficial del Estado: Ley 11/2021 de prevención y lucha contra el fraude fiscal (BOE-A-2021-11473) (official source, opens in a new window), Reference value as ITP tax baseLast checked 17 October 2026
- Diputación Foral de Gipuzkoa: Impuesto sobre transmisiones patrimoniales: tipos impositivos (official source, opens in a new window), Housing, other property and reduced rateLast checked 17 October 2026
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.