Which tax applies to a Spanish property purchase depends on whether it is a resale or a new build: resale property is taxed with **ITP** (Impuesto de Transmisiones Patrimoniales), a regional tax whose rate is set independently by each autonomous community, while new-build property bought from a developer is taxed with **IVA** (VAT, a national tax) plus **AJD** (a regional stamp-duty-style tax on the notarized deed). On top of these, buyers pay notary fees, Registro de la Propiedad fees, and typically a gestoría fee. Total closing costs commonly run to roughly 10–13% of the price, but the exact figure depends heavily on which autonomous community the property is in.
Because ITP and AJD rates are set region-by-region and can differ by several percentage points, the same-priced property can cost thousands of euros more or less in tax depending on where in Spain it is. Newcomers who budget using a single "average Spain rate" risk being significantly under- or over-prepared for closing.
Key Facts
**ITP applies to resale ("segunda mano") property.** It is a tax ceded to the autonomous communities, so each region sets its own rate(s), including reduced rates for young buyers, large families, people with disabilities, or primary residences under certain value thresholds.
**IVA + AJD apply to new-build property** bought directly from a developer. The general IVA rate on the delivery of housing is **10%** under Article 91.Uno.1.7º of Ley 37/1992 (Spain's VAT law); IVA and ITP are mutually exclusive on the same transaction.
**ITP rates vary significantly by autonomous community** — confirmed examples as of this verification:
**Comunidad de Madrid**: general rate **6%** (Ley 5/2024 / Ley 2/2025), with a reduced 4% for large families and a 10% rebate on the quota for primary residences valued ≤ €250,000. (comunidad.madrid)
**Andalucía**: general rate **7%** (in effect since October 2021, Ley 5/2021), with reduced rates of 6% or 3.5% for primary residences under €150,000–€250,000 depending on buyer profile. (juntadeandalucia.es)
**Cataluña**: progressive scale — **10%** up to €600,000, rising to 11%, 12%, and **13%** above €1,500,000; reduced rates (e.g. 5%) for young buyers, large families, and people with disabilities on a primary residence. (atc.gencat.cat)
**Comunitat Valenciana**: general rate **9%** (reduced from 10%, effective for transactions from **1 June 2026** under Ley 5/2025), with **11%** retained for properties valued over €1,000,000. (hisenda.gva.es)
This is not an exhaustive list — every autonomous community sets its own rate and reduced-rate conditions, so the applicable rate must always be checked against the specific region before budgeting.
**AJD** (Actos Jurídicos Documentados) is charged on the notarized deed, mainly relevant for new-build purchases and mortgage deeds. Rate also varies by region — confirmed examples: Comunidad de Madrid general rate **0.75%** (with reduced tiers of 0.4%/0.5% for lower-value housing) (comunidad.madrid); Comunitat Valenciana general rate **1.4%**, reduced from 1.5% (hisenda.gva.es).
**Notary fees are nationally regulated** under Real Decreto 1426/1989 (published in the BOE) — every notary charges the same fixed sliding scale regardless of which notary is used, so notary fees do not vary by choice of notary (they can vary somewhat by property value and deed complexity, and a notary may discretionarily discount up to 10%).
**Registro de la Propiedad fees are also nationally regulated**, under Real Decreto 1427/1989 (BOE) — a fixed sliding scale based on property value.
**Gestoría fees are not set by any government tariff.** Gestorías (or the buyer's lawyer) typically charge a market-negotiated fee for handling tax filings and registration paperwork; because no official source publishes a fixed or regulated rate, any specific figure should be treated as an unconfirmed market estimate and confirmed directly with the gestoría/lawyer engaged.
Costs
ITP (resale property): region-dependent, roughly 6%–11% of the declared/reference value in most autonomous communities (e.g., 6% in Madrid, 7% in Andalucía, 9%–11% in Comunitat Valenciana, 10%–13% in Cataluña).
IVA (new-build property): 10% of the price (national rate under Ley 37/1992).
AJD (new-build/mortgage deeds): region-dependent, roughly 0.4%–1.5% (e.g., 0.75% general in Madrid, 1.4% in Comunitat Valenciana).
Notary fees: fixed national sliding scale under RD 1426/1989 — reported market estimates put this at roughly €600–€1,200 for a mid-priced home, though the exact figure depends on the declared value and number of deed pages; treat specific totals as estimates pending direct calculation against the RD 1426/1989 scale.
Registro de la Propiedad fees: fixed national sliding scale under RD 1427/1989, generally a few hundred euros for a typical residential transaction.
Gestoría/legal fees: market rate, not government-regulated — unconfirmed via any official source; get a direct quote.
Common Mistakes
Budgeting with a single nationwide ITP percentage instead of checking the specific autonomous community's current rate.
Forgetting that new-build purchases require AJD on top of IVA, even though IVA is already a significant cost.
Not checking eligibility for regional reduced ITP/AJD rates (age, family size, disability, primary-residence value caps) that could lower the bill.
Assuming notary or registry fees are negotiable — they are fixed by national regulation (RD 1426/1989 and RD 1427/1989), unlike gestoría fees, which are market-negotiated.
Missing that Comunitat Valenciana's rate changed (10% → 9%) for transactions from 1 June 2026 — deals closed before that date were still taxed at the prior rate.