Property Transfer Tax (ITP) in Spain: Every Region Compared

What is property transfer tax (ITP) in Spain?

ITP is the regional tax on buying a used property from a private seller or company. It is calculated on the declared purchase price (or the tax office's reference value if that is higher) and paid to the autonomous community where the home sits, usually within 30 working days of signing the escritura at the notary. It does not apply to the first sale of a new build from a developer, which pays VAT (IVA) and stamp duty (AJD) instead. Foreign buyers pay the same rates as Spanish residents; what changes is how you file and pay, which your gestor handles with your NIE. The step-by-step purchase timeline and the full 10 to 14% cost stack are in our guide to buying property in Spain.

When do you pay ITP instead of VAT?

If the seller is a developer selling a home that has never been occupied, you pay 10% VAT plus regional AJD stamp duty, not ITP. If the home has been sold before, even inside a new urbanisation, you pay ITP on the resale. That single distinction often moves €10,000 or more on a mid-market apartment, which is why investors compare new developments and resales on total tax, not headline price. In Andalucía in 2026 the typical resale stack is 7% ITP plus roughly 2 to 3% in notary, registry and legal fees, while a new build runs about 11.2% in tax alone before professional fees.

In Andalucía a resale purchase pays a flat 7% ITP under Ley 5/2021; new builds pay 10% VAT plus 1.2% AJD instead of ITPSource: Ley 5/2021 de Tributos Cedidos de Andalucía, BOE · October 2026 · View market data →

What is the ITP rate in each region of Spain?

Each autonomous community sets its own general ITP rate on resales, with higher bands on expensive homes and lower bands for qualifying main-home buyers under 35. International buyers on the Costa del Sol and Costa Blanca usually pay the general rate because reduced bands need Spanish habitual residence and price caps. The table lists 2026 general rates on a standard resale; your gestor must confirm reduced bands against your file.

General ITP on resale property in 2026 includes 7% in Andalucía, 9% in the Comunitat Valenciana from 1 June 2026 (11% above €1 million), and 6% in the Comunidad de MadridSource: idealista, property transfer tax rates by autonomous community · July 2026 · View market data →

The Comunitat Valenciana cut its general ITP rate from 10% to 9% for transfers accruing from 1 June 2026 under Ley 5/2025Source: Ley 5/2025, Comunitat Valenciana · October 2026 · View market data →

How much ITP do you pay on typical Costa del Sol prices?

ITP is a straight percentage of the price the tax office accepts, so the bill scales linearly with the home you choose. On our October 2026 resale inventory the Costa del Sol median asking price is €655,000, which means €45,850 of ITP at Andalucía's 7% general rate before notary and legal fees. Fuengirola's apartment median is €485,000 (€33,950 at 7%), while Marbella town's median is €862,500 (€60,375 at 7%). The coast comparison in our Costa Blanca vs Costa del Sol guide shows the cross-coast gap: the same €400,000 resale costs €28,000 of ITP in Málaga province and €36,000 in Alicante province after Valencia's 2026 cut.

Costa del Sol active resale inventory: 7,833 listings, coast median asking €655,000 at €4,737/m²; Fuengirola median €547,000 across 448 listings and Marbella town median €862,500 across 440 listingsSource: Hometailor market data · October 2026 · View market data →

Can the tax office charge ITP on a higher value than the price?

Yes. Each community can compare your declared price with its reference value for similar homes. If the reference is higher, ITP uses that figure unless you appeal with evidence. Your lawyer should pull the reference before arras so completion funds cover tax on the final base, not only the negotiated price.

Do foreign buyers qualify for reduced ITP rates?

Most international buyers pay the general rate because reduced bands need declaring the home as your main habitual residence in Spain, plus age or family tests and price caps below typical Costa del Sol medians. Andalucía's 3.5% under-35 band applies only to a qualifying main home up to €150,000, rare in Marbella or Estepona resales. EU status does not change ITP; it changes rental and Modelo 210 tax, in our costs of owning property guide. Treat any "special rate" promise as a red flag until a gestor confirms it in writing.

When and how is ITP paid?

ITP is self-assessed after completion: your gestor files the regional form, pays from your funds, and sends you the receipt that the registry needs to register your title. The usual window is 30 working days from the deed date, and late payment triggers surcharges. Non-residents pay through the same regional channel as residents; the difference is banking and NIE setup, not the rate. Keep every invoice for purchase tax, notary and registry fees in a single folder: those amounts increase your acquisition value when you later sell, which lowers capital gains tax in our capital gains guide.

Where ITP sits in the full purchase budget

ITP is the largest single purchase tax on a resale but not the whole story. Add roughly 1% for an independent lawyer plus VAT, 0.3 to 0.5% for notary and land registry, and banking or mortgage fees if you finance. The ownership pillar guide walks the annual holding costs after completion. Before you shortlist homes, model tax on the town medians on our property price pages, not on the one listing that caught your eye.