Registering your title and filing the purchase tax

Terms used

• ITP — ITP is the regional transfer tax you pay when buying a resale home.
• IVA — IVA is Spain's value added tax, charged on new-build homes.
• AJD — AJD is a regional stamp duty charged on the deed, paid on new builds on top of IVA.
• Modelo 600 — Modelo 600 is the form used in many regions to file ITP or AJD.
• Gestoría — A gestoría is an administrative agency that files taxes and registers deeds for you.
• Registro de la Propiedad — The Registro de la Propiedad is the property registry where ownership and mortgages are recorded.
• Catastro — The Catastro is the official property tax register describing each property and its owner.
• IBI — The IBI is the yearly local property tax billed to the owner.

Key rules

• Tax deadline: You must file and pay the purchase tax (ITP or AJD) within 30 working days of the date of the deed.
• Priority protection: Once the deed is presented, the registry entry protects your priority for 60 working days.
• Tax proof first: The registry will not register your deed until the tax is paid or an exemption is shown.
• Rates: Each region sets its own ITP and AJD rates, so ask your regional tax agency.
• Catastro: The Catastro usually updates itself, but check it and your IBI bill show you as owner.

What you need to do after signing

Signing at the notary is not the end. Three things secure your ownership: pay the purchase tax, register the deed, and check that the Catastro and your IBI bill show your name. The timeline below shows the order.

Which tax you pay

The tax depends on who sold you the home.

• Resale from a private individual: you pay ITP.
• New build from a developer: you pay IVA (10% for housing) plus AJD on the deed.

Each region sets its own ITP and AJD rates, so they vary. ITP is typically 6% to 11% and AJD about 0.5% to 1.5%. The Canary Islands, Ceuta and Melilla use different indirect taxes instead of IVA. Navarra and the Basque Country have their own tax systems. Ask your regional tax agency for the current rate and the form. Most regions use Modelo 600 or their own version.

Filing the tax

You have 30 working days from the date of the deed to file and pay. Late filing without a request from the tax office adds a surcharge of 1% for each full month of delay. It is capped at 5% for up to 3 months, 10% for up to 6 months, 15% for up to 12 months and 20% after that, and late-payment interest is added after 12 months.

You are the taxpayer and can file it yourself. Do it online with a digital certificate or Cl@ve, or in person at the regional tax office. Take your ID and a copy of the deed.

Most buyers use a gestoría or their lawyer to file the tax and register the deed. The notary or your lender can often arrange this. If you have a mortgage, the lender often requires the gestoría to be involved.

Registering the deed

Present the deed to the Registro de la Propiedad. You can do it in person or electronically, and the notary can also send it electronically. The registry will not register the deed until you show proof that the tax was paid or that you are exempt. So file the tax first.

No general legal deadline applies to registration, but do it within days of signing. Once the deed is presented, the registry entry protects your priority for 60 working days. Anything presented later cannot jump ahead of you in that time. The period can be extended in some cases, for example if the registrar suspends or refuses registration.

The registrar must review the deed within 15 working days of the presentation entry. In practice, registration usually takes 2 to 6 weeks, and longer in busy registries.

Registry fees are fixed nationally and scale with the declared price. For a typical home, expect a few hundred euros, often 200 to 600 euros including other expenses. A mortgage registered at the same time adds a fee, and buying with a mortgage brings a discount. Ask the registry or your gestoría for a quote.

Why registration matters

The deed and handover transfer ownership. Registration does not create it, but it protects you. If you skip it, a later buyer or a creditor of the seller who registers first could beat you, and the seller's creditors could seize the property. It also becomes harder to sell, mortgage or prove you own the home. A mortgage can only be created once registered.

Updating the Catastro

The Catastro is the property tax register. It is normally updated automatically, because notaries and the registry send the ownership change electronically. You usually need to do nothing.

Check that the Catastro and your IBI bill show you as owner. If the property has new construction, an extension, a reform or a change of use, file Modelo 900D. In the Basque Country and Navarra, which run their own cadastres, ask your local office.

Timeline and deadlines

• Sign the deed at the notary and ask for a copy: on the day of signing (recommended on completion date)

• Present the deed to the Registro de la Propiedad, which opens the entry that protects your priority: ideally within days of signing, once the tax is paid

• File and pay the purchase tax (ITP or AJD): within 30 working days of the date of the deed

• The registry entry protects your priority: for 60 working days after the deed is presented

• Registration is completed: usually 2 to 6 weeks after presenting, longer in busy registries

• Check that the IBI bill and the Catastro show you as the owner: after registration is complete

Documents you need

• A copy of the signed deed (escritura), issued by the notary, to file the tax and to present at the registry.

• Your ID, needed when you file the tax.

• The tax form for your region, Modelo 600 or the region's own equivalent, filed with the regional tax agency.

• Proof that the tax was paid, or proof that you are exempt, which the Registro de la Propiedad requires before it registers the deed.

• Modelo 900D, the Catastro declaration, only if the change is not captured automatically, such as new construction, extensions, reforms or a change of use.

Checklist

• Confirm which tax applies: transfer tax (ITP) for a resale, or VAT (IVA) plus stamp duty (AJD) for a new build.

• Ask your regional tax agency for the current rate and the form to use, usually Modelo 600 or a regional equivalent.

• Decide whether a gestoría, your lawyer or you will file the tax and register the deed.

What to watch out for

• Late tax filing costs extra: If you file after 30 working days without a requirement from the tax office, you pay a surcharge of 1% for each full month of delay, up to 20%, plus late-payment interest after 12 months. A requirement from the tax office can lead to penalties. Give the signed deed to your gestoría or lawyer straight away, or file it yourself well before the deadline.

• The registry will not register without tax proof: The registry will not register the deed until the tax is paid or your exemption is proven, so a late tax filing also delays your registration. File and pay the tax first, then present the deed with the proof of payment.

• An unregistered deed leaves you exposed: If you do not register, a later buyer or a creditor of the seller who registers first can get ahead of you, the seller's creditors can seize the property, and selling or mortgaging it becomes harder. Present the deed to the registry promptly, ideally within days of signing.

• Your priority protection runs out: Once the deed is presented, the registry entry protects your priority for 60 working days. If the registrar suspends or refuses registration, that protection can run out before you fix the problem. Ask the registry or your gestoría to fix any problem quickly, and ask whether the period can be extended.

Frequently asked questions

Can I file the purchase tax myself without a gestoría?

Yes, you can file the purchase tax yourself, because you are the taxpayer for ITP and AJD.

Am I still the owner if I do not register the deed?

Yes, you generally become the owner through the signed deed and delivery, even before registration. Registration protects you against third parties, such as a later buyer or a creditor of the seller who registers first. It also makes it much easier to sell, mortgage or prove ownership.

How long does registration take and what does it cost?

Registration usually takes between 2 and 6 weeks, and longer in busy registries. For a typical home the registry fee is often between 200 and 600 euros including other expenses, and a mortgage registered at the same time adds a further fee.

Do I need to update the Catastro when I buy a home?

No, you normally do not need to update the Catastro, because the notary and the registry send the ownership change to it electronically. Once it is updated, the town hall bills the IBI, the annual property tax, to you as the new owner.