PropertinspainBuying in Spain from abroad

Note

Reduced ITP rates in Spain

By Inés Arroyo VidalReviewed by Marta Calderón IbáñezPublished Updated Stage 2: Budget and money

Quick answer

Many regions charge a lower transfer tax to young buyers, large families and buyers of a main home, within limits on age, price, income and use. The conditions differ, and a buyer who misses one pays the general rate, so confirm each condition in writing.

Applies toBuyers who may qualify for a lower rate, especially under-36s and families. Foreign investors buying a second home usually do not qualify.

On this page: 5 sections
  1. What the reductions have in common
  2. What we have verified, region by region
  3. What we have not verified
  4. How to check whether you qualify
  5. Common traps
Checked 26 October 2026by Marta Calderón Ibáñez. Claims on this page are tied to the sources listed at the end.

§ 1What the reductions have in common

Regions use the transfer tax to help particular buyers. The common targets are young buyers, large families, people with disabilities and anyone buying a first or main home. The reduction is a lower rate, set by the region, that applies only if the buyer meets all the conditions. The conditions usually cover age, the use of the home, a price or value ceiling and sometimes income or wealth.

This is the page where the details are collected. The pages for each region give the full picture, and the table of general rates is on ITP rates side by side.

§ 2What we have verified, region by region

In Madrid, the habitual home of a large family pays 4%, as set out on the Madrid regional rate. In the Valencian Community, under-35s buying a first habitual home worth up to €180,000 pay 6%, and large families pay 4%. See how Valencia taxes a resale for the details.

In the Balearic Islands, a habitual home worth up to €270,151.20 pays 4%, and some young buyers pay 2%, as the Balearic bracket system explains. In Murcia, a reduced rate of 3% applies to the habitual home of young buyers aged forty or under, large families and people with disabilities, with income limits, as the Murcia regional rate sets out.

In Galicia, a main residence within limits pays 7% and under-36s within limits pay 3%, up to a standard ceiling of €240,000, as the Galician regional rate explains. In Castilla-La Mancha, a first main home worth up to €180,000 pays 6%, and several groups pay 5%, as the regional rate in Castilla-La Mancha sets out.

In Gipuzkoa, a habitual home within size limits pays 2.5%, as the Navarre and Basque regimes explains for the part we have verified.

§ 3What we have not verified

Andalusia and Catalonia have reductions, and so do other regions we have not yet covered. We have not verified their current conditions, so we do not print them. See Andalusia's regional rate and the Catalan bracket scale for what we can say.

§ 4How to check whether you qualify

Write down the conditions of the reduction in your region, then your own facts: your age, whether the home will be your main residence, the price and the reference value, your income and anything else the rule asks. Ask your adviser to compare the two lists and to confirm the result in writing, with the source. If you do not qualify, budget at the general rate.

§ 5Common traps

The most frequent trap is a price near the ceiling. The ceiling may apply to the reference value and not the price, and a home priced just under can be just over. The second is the use of the home: a reduction for a main home does not cover a holiday home, even if you intend to move later. The third is timing, since some conditions are tested at the date of the deed. For the starting point of the rules, see the resale tax.

FAQRelated questions

Do foreign buyers qualify for the reduced rates?

Nationality is not the test. The conditions concern age, the use of the home, the price and sometimes income. A foreign buyer who meets them qualifies, though many foreign buyers purchase second homes, which typically do not.

Can I claim the reduced rate afterwards?

Do not plan on it. The rate is normally applied when the return is filed after signing, so you need to meet the conditions then. Ask your adviser how the region handles it and what proof it requires.

What if I do not meet one condition?

Then the general rate applies to the whole purchase, not a part of it. A single missed condition, such as a price over the ceiling, can add a large sum. Check each condition in writing before you reserve.

Sources

About this page

Written by

Inés Arroyo Vidal

Writer, taxes, legal steps and money

Inés writes the chapters on taxes, the legal process, mortgages and money, renting, owning and selling. She works from the laws and the official pages that apply them, quotes the section she relied on and says plainly what she could not confirm. She is not a lawyer or tax adviser.

Reviewed by Marta Calderón Ibáñez, chief editor and source editor, 26 October 2026. Checked: Figures and rules checked against the official texts listed in the sources

Found an error? Report it. Each report gets a dated reply, and confirmed corrections are logged on the updates page.

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.