Note

Transfer tax (ITP) in Galicia

§ 1The general rate

For used housing, the regional tax agency gives the general rate as 8%. The tax base is the higher of the official reference value and the price, so a low price on the contract does not necessarily lower the tax.

§ 2Lower rates for a main residence

A main residence within price and wealth limits is taxed at 7%. Buyers under thirty-six buying a main residence within limits are taxed at 3%. The standard price ceiling for these reductions is €240,000.

§ 3Reading the conditions

The ceiling and the wealth limits are part of the rule, and a buyer who exceeds either pays the general rate. If the price is close to the ceiling, ask your adviser exactly how the ceiling is measured, whether on the price or on the reference value, before you agree the price.

§ 4Paying the tax

The tax is paid after signing, within the regional deadline, and registration depends on it. Your lawyer or gestor normally files the return. Keep the money ready, and ask for the deadline in writing.

§ 5Buying in Galicia: what to ask

Galicia has a quiet resale market of city flats, village houses and rural properties, and the same regional rules apply across it. Rural properties can raise extra questions about the boundaries of the land, access and the registry description, so ask your lawyer to check that the plot, the building and the registry entry match.

If you plan to live in the home, ask whether the main-residence rate applies to you, and how the price ceiling and the wealth limits are measured. Ask your adviser to give you the answer in writing, with the reference value of the home, before you agree the price.

§ 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 Galicia 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.

§ 7A budget bill

Announced, not law: the regional government approved a 2027 budget bill and a tax measures bill on 16 October 2026 that would cut the stamp duty on notarial deeds, 1.5% to 1.2%. Press disagrees on whether the cut is limited to a first home. The bill has to pass the regional parliament, and we have not read it.

§ 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 the tax paid on resale purchases.

If you are weighing several areas, read what Andalusia charges next, then what the Balearic Islands charge.

Buyers choosing between regions often set what the foral regions charge beside rates across regions.

For other parts of the country, see what Castilla-La Mancha charges and what Catalonia charges.

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

Two more systems to look at are reduced rates by region and the Valencian system.

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.