Note
Transfer tax (ITP) in Murcia
Quick answer
The general ITP rate in Murcia is 7.75% on a resale home. A reduced rate of 3% applies to the habitual home of young buyers aged forty or under, large families and people with disabilities, subject to income limits.
Applies toBuyers of a resale home in the Region of Murcia, including the Costa Calida. New homes carry VAT and stamp duty, covered separately.
On this page: 8 sections
What changed
- Resolved the conflict between sources. The general rate is 7.75 per cent since 25 July 2025, per the Ministry of Finance table and a law-firm summary of Ley 3/2025. The regional agency FAQ, which shows no date, still gives eight per cent.
- Added a note that the Ministry of Finance table of September 2026 gives a different general rate.
- Page published with the general and reduced rates from the regional tax agency.
§ 1The general rate
The general rate of the transfer tax on real estate in the Region of Murcia is 7.75% since 25 July 2025. As elsewhere, the tax base is the higher of the official reference value and the price, so ask your adviser for the reference value before you agree the price.
§ 2Why some pages still say eight per cent
The Ministry of Finance table of regional tax measures, updated on 23 September 2026, gives 7.75%, and a law-firm summary of the Murcian budget law of 2025 reports the cut from eight to 7.75 per cent from 25 July 2025. The regional tax agency FAQ we read still gives 8% and shows no date, so it appears out of date. We did not read the regional law itself, and the reduced rate below comes from the same undated FAQ, so confirm it in writing.
§ 3The reduced rate
A reduced rate of 3% applies to the habitual home of young people aged forty or under, large families and people with disabilities. Income limits apply. Because the conditions combine the group, the use and the income, a buyer should obtain written confirmation that all of them are met before relying on the rate.
§ 4Habitual home means habitual home
The reduction is for the home where the buyer lives. A holiday home does not qualify, and a buyer who plans to let a home or to use it only part of the year should budget at the general rate. If your plans are mixed, ask your adviser how the rule treats them.
§ 5Paying 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 and the form in writing.
§ 6Buying in Murcia: what to ask
Murcia attracts buyers looking for coastal or inland homes at lower prices than some other regions, and the transfer tax applies in the same way across the region. The question for most foreign buyers is whether they qualify for the reduced rate, and the usual answer is no unless the home will be their habitual residence and the income limits are met.
Ask your adviser to confirm in writing which rate applies, and ask the seller about the community fees, any debts and the condition of the building. Compare the total cost with a similar home elsewhere, using the same assumptions, before you decide that the lower price is a saving.
§ 7After 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 Murcia 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.
§ 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 across Spain.
If you are weighing several areas, read Andalusian buyers' tax next, then Balearic buyers' tax.
Buyers choosing between regions often set Basque buyers' tax beside the map of regional rates.
For other parts of the country, see buyers' tax in Castilla-La Mancha and Catalan buyers' tax.
Galician buyers' tax and Madrid buyers' tax show how different neighbouring systems can be.
Two more systems to look at are the lower ITP rates and the Valencian regional rate.
FAQRelated questions
What is the general ITP rate in Murcia?
The general rate was lowered in 2025 and applies to buyers who do not meet the conditions for a reduction. The rate in force on the date of the deed is the one that counts, so confirm it when you sign.
Who can get the reduced rate?
The agency lists young buyers up to a stated age, large families and people with disabilities, buying their habitual home, with income limits. Meeting the group is not enough: the income and use conditions also apply. Check each with your adviser.
Does an investor qualify?
Not for the reduced rate, which is tied to the habitual home of the buyer. Someone buying a second home or an investment should budget at the general rate, unless the agency confirms otherwise in writing.
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
- 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
- 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
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.