Reference
Purchase taxes & transaction costs.
What a purchase actually costs on top of the price, region by region, resale against new build — with the enacted law behind every figure.
Full regional guides: Andalucía · Valencia & Costa Blanca · Madrid · Barcelona & Catalunya.
Two different regimes
A resale home — any second or later transfer — attracts regional transfer tax (Impuesto de Transmisiones Patrimoniales, ITP). A newly built home bought from the developer attracts national VAT (IVA) at 10% plus regional stamp duty (Actos Jurídicos Documentados, AJD). Neither figure includes notary, land registry or legal fees.
Rates in force
| Region | Resale (ITP) | New build (IVA + AJD) | Verified |
|---|---|---|---|
| Andalucía | 7% | 10% + 1.2% = 11.2% | 2026-09-29 |
| Comunitat Valenciana | 10% | 10% + 1.5% = 11.5% | 2026-09-29 |
| Comunidad de Madrid | 6% | 10% + 0.75% = 10.75% | 2026-09-29 |
| Catalunya | 10% up to €1,000,000 · 11% above €1,000,000 | 10% + 1.5% = 11.5% | 2026-09-29 |
Worked comparison on €2,000,000
A private individual with no special exemption. Taxes only — ancillary costs are shown separately below.
| Region | Resale tax | New-build tax | Difference |
|---|---|---|---|
| Andalucía | €140,000 | €224,000 | +€84,000 |
| Comunitat Valenciana | €200,000 | €230,000 | +€30,000 |
| Comunidad de Madrid | €120,000 | €215,000 | +€95,000 |
| Catalunya | €210,000 | €230,000 | +€20,000 |
Costs beyond tax
Notary fees follow the state tariff in Real Decreto 1426/1989, de 17 de noviembre, arancel de los Notarios, and land registry fees the tariff in Real Decreto 1427/1989, de 17 de noviembre, arancel de los Registradores de la Propiedad. Independent legal representation is priced by the firm. Together these typically fall between 1.5% and 2.5% of the purchase price — an indicative market band, not a statutory rate.
The taxable base may exceed the price
Under Ley 11/2021, de 9 de julio, de medidas de prevención y lucha contra el fraude fiscal, transfer tax is charged on whichever is higher: the price paid or the cadastral reference value (valor de referencia). Tax due can therefore exceed a figure calculated on the asking price alone.
Region by region
Andalucía
- Resale (ITP): 7%
- New build: 10% IVA plus 1.2% AJD
- Single rate applied to the whole taxable base, with no progressive brackets.
- Reduced rates exist for specific buyer circumstances, including certain purchases by buyers under 35, large families and buyers with a recognised disability, subject to statutory value limits.
- Source: Ley 5/2021, de 20 de octubre, de Tributos Cedidos de la Comunidad Autónoma de Andalucía — BOJA núm. 205, 25 de octubre de 2021. Verified 2026-09-29.
Comunitat Valenciana
- Resale (ITP): 10%
- New build: 10% IVA plus 1.5% AJD
- General rate applied to the whole taxable base.
- Reduced rates apply to statutorily defined cases, including qualifying habitual residences for buyers under 35, large families and buyers with a recognised disability.
- Source: Ley 13/1997, de 23 de diciembre, por la que se regula el tramo autonómico del IRPF y restantes tributos cedidos (Comunitat Valenciana) — DOGV núm. 3153, 31 de diciembre de 1997, as subsequently amended. Verified 2026-09-29.
Comunidad de Madrid
- Resale (ITP): 6%
- New build: 10% IVA plus 0.75% AJD
- Single rate applied to the whole taxable base.
- Statutory reductions exist for qualifying family and habitual-residence cases.
- Source: Decreto Legislativo 1/2010, de 21 de octubre, texto refundido de las disposiciones legales de la Comunidad de Madrid en materia de tributos cedidos por el Estado — BOCM núm. 255, 25 de octubre de 2010, as subsequently amended. Verified 2026-09-29.
Catalunya
- Resale (ITP): 10% up to €1,000,000 · 11% above €1,000,000
- New build: 10% IVA plus 1.5% AJD
- Applied by bracket: the first €1,000,000 of the taxable base at 10%, the portion above it at 11%.
- Catalunya has amended its transfer-tax schedule more than once; confirm the bracket structure in force on the transaction date against the DOGC text before relying on it.
- Source: Llei 5/2020, del 29 d'abril, de mesures fiscals, financeres, administratives i del sector públic — DOGC núm. 8124, 30 d'abril de 2020. Verified 2026-09-29.
How we source this
- Only enacted instruments published in the official gazettes (BOE, BOJA, DOGV, BOCM, DOGC) are recorded.
- Announced, proposed or press-reported measures are excluded until published as law, and a change with a future commencement date is shown as scheduled with its exact start date.
- Nothing here is drawn from news coverage, press releases or commercial blogs, and no figure is estimated.
Important limits
- Every figure above is transcribed from the enacted statutory instrument cited beside it and published in the official gazette named. Domus Inventum publishes the citation so it can be checked, not so it can be taken at face value: always verify the rule in force on your transaction date with a qualified lawyer or tax adviser before relying on it.
- Figures assume a private individual purchasing without special exemption. Rates differ for companies, professional resellers, non-residents and buyers qualifying for statutory reductions.
- Under Ley 11/2021 the taxable base for transfer tax is the higher of the price paid and the cadastral reference value (valor de referencia), so tax due can exceed the figure calculated on the asking price.
- Ancillary costs (notary, land registry, independent legal representation, administrative fees) are indicative market bands, not statutory rates. Notary and registry fees themselves follow the state tariffs cited.
- Domus Inventum does not provide legal, tax or financial advice, and never ingests announced-but-unenacted measures. A proposal reported in the press appears here only once published as enacted law in the relevant gazette.
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