Transfer tax guide
ITP by region: what the transfer tax is and where to check it
ITP (Impuesto de Transmisiones Patrimoniales) is the tax paid when a resale home changes hands in Spain. Each autonomous community sets its own rate and its own rules, so the percentage depends on where the home is, not on who is buying.
What ITP is
ITP is the transfer tax you pay on the purchase of a resale (second-hand) home. It is collected by the regional tax agency of the autonomous community where the home sits, and it is one of the larger costs on completion day. On a new build you do not pay ITP: you pay VAT instead, plus stamp duty (AJD).
Why the rate varies by region
Spain is not one tax area. Each of the 17 autonomous communities sets its own ITP rules within a national framework, so the general rate, any brackets and any reduced rates differ from one region to the next. A community may also run reduced rates for a main home, young buyers, large families or buyers with a disability, while a second home or a purchase by a non-resident pays the general rate.
What changes inside a region
Inside one region the rate can still depend on the price. Some communities apply a single rate to the whole price; others apply marginal brackets, where each slice of the price is taxed at a different rate. A region may also cap the rate or change it above a certain price.
Where to check the current rate
Check the current percentage on the website of the corresponding regional tax agency before you calculate. The rate in force is the one published by the region where the home is, and it can change. Your lawyer and notary use the rate that applies on the day of the deed; the calculator on this site asks you to enter the rate your lawyer has confirmed, so the estimate matches your purchase.
What the rate is not
This page does not publish ITP rates. A rate found on a forum, an agency website or a blog may be out of date, and a rate that applied to a different region or a different type of home does not apply to yours. The regional tax agency website is the only source that counts for a real purchase.
Related costs on a resale home
ITP is only one line on the completion statement. On a resale home you also pay the notary, the Land Registry entry, your independent lawyer and, if you are using a gestoría, the paperwork fee. If you are buying with a mortgage, the bank valuation and the mortgage deed tax (AJD) are added. The calculator on the home page puts all of these together once you enter the confirmed ITP rate.
Calculate your costs with the confirmed rate
Enter the purchase price, the region and the ITP rate your lawyer has confirmed. You get every cost line by line and the cash you need on completion day.
Questions about ITP
Is ITP the same for a foreigner and a Spanish buyer?
Yes. The transfer tax is the same for everyone. The difference is that reduced rates are for a main home, so a holiday home pays the general rate, and as a non-resident you also file a yearly income tax return on the home.
Does ITP apply to a new build?
No. On a new build you pay VAT instead of ITP, plus stamp duty (AJD) on the deed. In the Canary Islands the equivalent of VAT is the IGIC.
Who sets the rate?
Each autonomous community. The region where the home is located publishes the rate and the rules that apply to purchases there.
Can the rate change between viewing and signing?
Yes. A region can change its rate, so the figure your lawyer confirms a few days before the deed is the one that applies. That is why the calculator asks you for the confirmed rate rather than using a published table.