The transfer tax on your purchase, region by region.
The tax you pay when buying a resale home in Spain varies a great deal depending on where it is. Pick the region, enter the price and see the figure.
This is the general rate for resale homes. It does not cover reduced rates (young buyers, large families, disability, subsidised housing) or notary and registry costs. The tax is charged on the price or on the Cadastre reference value, whichever is higher.
Rates checked on 10 October 2026 against the Spanish Ministry of Finance report on regional taxation for 2026 (updated to 23 September 2026) and the rules of each territory. An estimate only: it does not replace the tax return.
The general rate, from lowest to highest.
This is the transfer tax map for a resale home. Where there is a scale, we show the lowest and the highest bracket.
| Region | General rate |
|---|---|
| Ceuta | 3% |
| Melilla | 3% |
| Basque Country | 4% |
| Madrid | 6% |
| Navarre | 6% |
| Canary Islands | 6.5% |
| Andalusia | 7% |
| La Rioja | 7% |
| Murcia | 7.75% |
| Galicia | 8% |
| Aragon | 8% to 10% |
| Asturias | 8% to 10% |
| Castilla y León | 8% to 10% |
| Extremadura | 8% to 11% |
| Balearic Islands | 8% to 13% |
| Cantabria | 9% |
| Castilla-La Mancha | 9% |
| Valencian Community | 9% to 11% |
| Catalonia | 10% to 13% |
What to know before you sign.
Who pays the transfer tax?
The buyer. It is filed and paid in the region where the property is located, not where the buyer lives.
What value is it charged on?
On the higher of two: the price stated in the deed or the reference value the Cadastre sets for that property. If the reference value is higher than what you pay, the tax is charged on it.
What if the home is new?
Then there is no transfer tax. The first sale of a home is subject to VAT (IGIC in the Canary Islands) and stamp duty.
Is it also paid when buying at auction or through a bid assignment?
Yes. The award of a property at a court auction and a bid assignment are taxed like a sale, so it should be in the numbers of the deal from the start.
Are there lower rates?
Almost every region has reduced rates for the main home of young buyers, large families or people with disabilities, with price and income limits. This calculator uses the general rate.
Taxes are part of the price.
If you are weighing up a purchase, an auction or a bid assignment, we go through every cost with you before you sign anything. The first consultation is free.