The purchase of secondary real estate in Spain entails the payment of a property transfer tax (ITP). In 2026, the tax rate continues to vary significantly depending on the autonomous community where the property is located, and can range from 6% to 13% of the cadastral value of the property. At the same time, almost all regions offer reduced rates and benefits for certain categories of buyers.
Madrid (6%), Navarre (6%), as well as the Canary Islands and Andalusia (6.5% and 7%, respectively) can boast the lowest base ITP rates in 2026, which makes these regions the most attractive in terms of tax burden. On the contrary, buyers expect the highest rates in Catalonia (a progressive scale of up to 13% for expensive properties) and the Balearic Islands (also up to 13%). In the Valencian Community, from June 30, 2026, the total rate decreased from 10% to 9%, although for properties more expensive than 1 million euros it will remain at 11%.
Significant discounts are available for young buyers in almost all regions, and these benefits apply to both Spanish citizens and foreigners (residents and non-residents), if they meet the established criteria. For example, in Andalusia, for people under the age of 35, when buying their first home worth up to 150,000 euros, the rate is reduced to 3.5%, and in the Balearic Islands, for buyers under 36, the rate can be as low as 2%. In the Canary Islands, the age threshold for receiving a preferential rate of 1% has been raised to 40 years, and in Castile and Leon, a symbolic rate of 0.01% applies in small towns for buyers under 36 years old. Widespread benefits are also provided for large families, people with disabilities, and victims of gender-based violence, which are available to all categories of buyers subject to regional requirements.When calculating the ITP, it is important to take into account not only the total rate, but also the progressive scale that is used in some communities such as Catalonia, Aragon or the Balearic Islands, where the percentage of tax increases with increasing property value. It is also worth paying attention to local tax deductions, for example, discounts on the purchase of housing for renovation in Cantabria or in rural areas of Galicia, where the rate can be reduced by 2-3%.
Thus, the choice of the region of purchase of real estate in Spain is crucial for the tax burden.
List of regions with general (basic) ITP rates for 2026
- Andalusia -7% (reduced to 6% for housing)
- AragonProgressive scale: 8-10%
- AsturiasProgressive scale: 8-10%
- Balearic Islands progressive scale: 8-13%
- Canary Islands 6.5% (reduced to 5% for housing)
- Cantabria – 9%
- Castile and Leon (n)8% (increases to 10% for transactions over 250,000 euros)
- Castile-La Mancha – 9%
- CataloniaProgressive scale: 10-13%
- ExtremaduraProgressive scale: 8-11%
- Galicia8% (reduced to 7% for housing)
- Madrid – 6%
- Murcia – 8%
- Navarre – 6%
- La Rioja – 7%
- The Valencian Community9% (11% for objects more expensive than 1 million euros)
- Basque Country -7% (reduced to 4% for housing)
Source: Idealista
