Property transfer tax calculator: Spain (ITP, resale homes)
Estimate the property transfer tax (Impuesto sobre Transmisiones Patrimoniales, ITP) the buyer pays on a resale home in Spain. Each autonomous community sets its own rate.
The result is an estimate, not legal or tax advice. Your notary or adviser gives the final figure.
Estimated property transfer tax (ITP)
€60,000
Total
- €0 to €600,000 at 10%
- Who pays: the buyer.
- Taxed on the price you entered; the calculator does not know the cadastral reference value.
- Estimate, not legal, tax or financial advice.
- Not yet checked against an official worked example.
- Shown unrounded: the authority may round differently.
- Rates as published at 2026-10-05; a later change is not known.
How it is calculated
- Who pays: the buyer.
- The state ITP law (art. 8) makes the acquirer the taxpayer, "cualesquiera que sean las estipulaciones establecidas por las partes en contrario" (whatever the parties agree otherwise).
- Rates. Each community sets its own, in one of three ways:
- One flat rate on the whole value, for example Madrid 6%, Andalucia 7%, Galicia 8%.
- Band by band: each rate applies only to the part of the value inside its band, for example Cataluna 10% to 600,000, 11% to 900,000, 12% to 1,500,000 and 13% above.
- One rate chosen by the whole value:
- Asturias: 8%, 9% or 10%, picked by the full value of the property, even when you buy only a share.
- Comunitat Valenciana: 9%, but 11% on the WHOLE value when the value is above 1,000,000 euros (from 1 June 2026).
- The base. The state ITP law (art. 10.2) says a property's value is its cadastral reference value. If the declared value or the agreed price is higher, the higher figure is taxed.
- This calculator uses the price you enter. It does not know your property's reference value.
- If the reference value is higher than your price, your tax will be higher than shown here.
- New homes are not supported. They are charged VAT and a separate stamp duty, not ITP.
Worked example (official table)
No official worked example of one purchase was found. The communities publish their bands with the tax already worked out at each band's limit.
The Ministry of Finance's guide gives Cataluna's table:
- a home valued at 600,000 euros pays 60,000 euros (10% of 600,000);
- at 900,000 the tax is 93,000.
The calculator reproduces these official figures exactly.
Official sources
All read on 5 October 2026.
- Ministerio de Hacienda, Tributacion Autonomica, Medidas 2026, chapter IV (updated 23 September 2026): every community's rate.
- Asturias: DL 2/2014, art. 26.
- Comunitat Valenciana: Ley 13/1997, art. 13.
- The state rate where a community has set none: state ITP law.
Questions
Why is there a jump at 1,000,000 euros in Valencia? Above that value, the 11% rate applies to the whole value, not only to the part above 1,000,000. The tax on a 1,000,001 euro home is about 20,000 euros more than on a 1,000,000 euro home.
Do reduced rates apply to me? Some communities have reduced rates under conditions, for example 4% in Madrid for a large family buying its main home, and reduced rates in Andalucia. The calculator asks where a community's rule is in the official guide. It never assumes you qualify.
What about the Basque Country and Navarra? They are not supported yet. They set their own rates, and the rate for a home depends on conditions. In Araba, for example (Norma Foral 11/2003, art. 43):
- 7% in general;
- 4% for homes in general;
- 2.5% for homes of up to 120 m2 built area, or where the buyer holds a large-family title;
- 1.5% for homes in certain listed zones.
Bizkaia, Gipuzkoa and Navarra also have reduced rates under conditions.
This calculator gives an estimate for information. It is not legal or tax advice.