What taxes do you pay when buying property in Spain?

It depends on whether the home is resale or new. Resale homes pay ITP (Impuesto de Transmisiones Patrimoniales), the property transfer tax, set by each autonomous community at roughly 6–10%. New builds pay 10% VAT (IVA) plus AJD stamp duty of around 0.5–2%.

What is ITP in Spain?

ITP is the transfer tax on second-hand property. The buyer pays it on the higher of the price or the tax authority's reference value. Each of Spain's 17 autonomous communities sets its own rate and any reductions for young or first-time buyers.

What is AJD stamp duty?

AJD (Actos Jurídicos Documentados) is documented legal-acts duty charged on new-build purchases and notarised mortgage deeds. It ranges from about 0.5% to 2% depending on the region, on top of the 10% VAT for new homes.

Are there reductions for first-time or young buyers?

Yes. Many regions offer reduced ITP rates for young buyers under a certain age, buyers of a main residence below a price cap, large families and people with disabilities. The exact relief varies by autonomous community.

Does this calculator store my data?

No. All figures are calculated locally in your browser and nothing is uploaded, so your data stays private.

Spain Stamp Duty / Transfer Tax Calculator

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This Spain property transfer tax calculator estimates the acquisition tax on a Spanish home. The tax depends entirely on whether the property is a resale (pays ITP transfer tax) or a new build (pays 10% VAT plus AJD stamp duty), and the rate is set by each autonomous community.

How it works

Resale home:
  ITP = price × regional ITP rate (≈ 6–10%)

New build:
  VAT (IVA) = price × 10%
  AJD       = price × regional AJD rate (≈ 0.5–2%)
  Total     = VAT + AJD

For resale homes, ITP is charged on the higher of the agreed price or the tax authority’s reference value (valor de referencia), so the calculator lets you enter a taxable base. New builds escape ITP but pay non-recoverable VAT plus the smaller AJD stamp duty on the deed.

On top of these taxes, buyers also pay notary, land-registry and legal fees of roughly 1–2%, which is why the rule of thumb is to budget around 10–12% of the price in total purchase costs.

Example

A EUR 250,000 resale flat in a region charging 8% ITP costs 250,000 × 8% = EUR 20,000 in transfer tax. A new build at the same price instead pays 250,000 × 10% = EUR 25,000 VAT plus, say, 1.5% AJD = EUR 3,750, totalling EUR 28,750.

Notes

This is an estimate. Each autonomous community sets its own ITP and AJD rates and offers reliefs for young, first-time, large-family and disabled buyers, and ITP may be charged on the reference value rather than the price. Confirm the exact rate with a local gestor or lawyer.