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Property Purchase Tax Calculator Spain 2026

Calculate ITP for second-hand homes or VAT+AJD for new builds, based on the autonomous community. Includes reduced rates for young buyers and large families.

Transaction details

Property type

Purchase price (€)

€

Autonomous Community

Region note: Madrid: lowest ITP in Spain (6%). AJD 0.75% for mortgages

Enter the purchase price to calculate taxes

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FAQ about ITP and AJD

When do you pay ITP vs VAT?

ITP applies to second-hand property transfers (between individuals, or when the seller is not acting as a business). VAT (10%) applies when the seller is a developer or business and it is the first transfer. ITP and VAT are mutually exclusive in the same transaction.

Which region's ITP rate applies?

ITP is paid in the autonomous community where the property is located, regardless of where the buyer or seller lives. If you buy in Madrid while living in Catalonia, Madrid's 6% rate applies.

Who pays AJD on the mortgage deed?

Since Law 5/2019 (LCCI), the bank pays AJD on mortgage deeds, not the buyer. The purchase deed's AJD is still paid by the buyer and varies by region.

Nota legal: Calculadora orientativa. Los tipos impositivos son los tipos generales y reducidos más habituales vigentes en 2026, pero las CCAA pueden modificarlos con frecuencia. No incluye gastos de notaría, registro ni gestoría. En Canarias, las compraventas de segunda mano tributan por el IGIC (tipo general 7%) en lugar de ITP. Consulte con un asesor fiscal o notario antes de cualquier operación.

Questions about Property Transfer Tax (ITP)?

Lexiel explains ITP (second-hand property purchases), regional tax rates, reductions and settlement deadlines.

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Related resources

Tax baseQuantity resulting from measuring the taxable event, to which the tax rate is applied to determine the tax liability. Example: in personal income tax, it is the sum of net income minus reductions.Arts. 50-55 LGT Taxable eventLegal assumption whose occurrence gives rise to the tax obligation. Example: in VAT, delivery of goods or provision of services; in property transfer tax, transfer of real estate.Art. 20 LGT

Real Estate LawView specialty

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