Note
Transfer tax (ITP) by region in Spain
Quick answer
The general resale transfer tax ranges from a single rate in six regions we have verified to scales in Catalonia and the Balearic Islands. The same home can carry noticeably different tax depending on where it stands, before any reduction.
Applies toBuyers comparing regions, or checking the rate for the region where they plan to buy. Reductions are on a separate page, and the foral regions are on their own page.
On this page: 6 sections
§ 1The table
The table gives the general rate for resale housing in each region we have verified. Catalonia and the Balearic Islands use scales, so the table shows the range.
| Region | General rate | Note |
|---|---|---|
| Madrid | 6% | Single rate |
| Andalusia | 7% | Single rate |
| Valencian Community | 9% | Single rate, higher above a threshold |
| Murcia | 7.75% | Single rate |
| Galicia | 8% | Single rate |
| Castilla-La Mancha | 9% | Single rate |
| Catalonia | 10% to 13% | Scale of four brackets |
| Balearic Islands | 8% to 13% | Scale of five brackets |
Each rate is taken from the tax authority of the region or from the official text of the law, and the sources are listed at the end of the page. The tax base is the higher of the official reference value and the price, in every region.
§ 2How to read it
A single rate is easy to apply: multiply it by the tax base. A scale is not, because the rate depends on the value and on how the table is applied. For the two scales, read the pages for Catalan ITP and buying in the Balearic Islands, and ask your adviser to run the calculation on your own figures.
The table shows general rates only. Most regions reduce the rate for some buyers, and the conditions differ, as the page on the reduced-rate conditions explains. A buyer who qualifies can pay far less than the table suggests, and a buyer who does not pays the general rate.
§ 3Regions not in the table
The foral regions set their own taxes. We have verified the rate for Gipuzkoa only, and buying in the Basque Country explains what is and is not covered. Other regions will be added when we have verified them against an official source.
§ 4What the table does not show
The table does not show reductions, the effect of a high value, stamp duty on new homes or the fees on top of the tax. It does not show proposals either: a rate announced but not yet law is recorded on the region's page and not here. Treat the table as the starting point for a conversation with your adviser, not as the answer.
§ 5Region by region
For the detail of each region, start with the rates you are most likely to meet. Madrid ITP and buying in Andalusia cover two large markets.
Valencian ITP and Murcian ITP cover the east coast.
Galician ITP and Castilla-La Mancha ITP cover the north-west and the interior.
For the general rules behind all of them, return to transfer tax on second-hand homes.
§ 6Using the comparison well
A comparison of rates is a poor reason to choose where to live or invest. The tax is paid once, and the difference between two regions on a given price is a fixed sum that you can weigh against everything else: the price of comparable homes, the cost of living, the rental market, the distance from where you live and the plans you have for the home. Use the table to avoid surprises, and not to chase the lowest figure.
FAQRelated questions
Which region has the lowest transfer tax?
Among the general rates we have verified, Madrid is the lowest, but reductions, the type of buyer and the value of the home change the result. Compare the whole cost of a purchase, not one rate, and check the conditions that apply to you.
Why does the table not include every region?
We print only rates we have traced to an official source. Regions not shown have not yet been verified, and the foral regions are on their own page. We prefer a short correct table to a long uncertain one.
Does the general rate apply to everyone?
Only to buyers who do not qualify for a reduction. Young buyers, large families and buyers of a main home can pay less in many regions, with conditions. The reduced-rate page explains the conditions.
Sources
- Junta de Andalucía: Modalidad Transmisiones Patrimoniales Onerosas (official source, opens in a new window), General rateLast checked 17 October 2026
- Agència Tributària de les Illes Balears: Impuesto sobre transmisiones patrimoniales: tipos de gravamen (official source, opens in a new window), General scale and reduced ratesLast checked 17 October 2026
- Boletín Oficial del Estado: Decreto-ley 5/2025 de Cataluña (BOE-A-2025-10270) (official source, opens in a new window), Article 5, amending article 641-1 of the Código tributario de CataluñaLast checked 17 October 2026
- Junta de Comunidades de Castilla-La Mancha: Consulta tributaria 18/2025, 21 July 2025 (official source, opens in a new window), General rate, article 19.1 of Ley 8/2013Last checked 17 October 2026
- Axencia Tributaria de Galicia: Compra de vivenda usada ou de segunda man (official source, opens in a new window), Rates and limitsLast checked 17 October 2026
- Comunidad de Madrid: Transmisiones Patrimoniales Onerosas (official source, opens in a new window), Rates, bonuses and valuation ruleLast checked 17 October 2026
- Ministerio de Hacienda: Tributación autonómica: medidas 2026, chapter I (updated 23 September 2026) (official source, opens in a new window), Table of general transfer tax rates by regionLast checked 18 October 2026
- Agència Tributària Valenciana: Transmisiones Patrimoniales y Actos Jurídicos Documentados (official source, opens in a new window), Modelo 600 rate tableLast checked 17 October 2026
- Agencia Tributaria de la Región de Murcia: Preguntas frecuentes ITP y AJD (official source, opens in a new window), FAQ 19 and 24; Decreto Legislativo 1/2010, article 6Last 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.