How buying rules and costs differ across Spanish regions

Terms used

• ITP — The ITP is the regional transfer tax you pay when buying a resale property.
• AJD — The AJD is stamp duty charged on the deed when you buy a new-build home.
• Patrimonio — Patrimonio is the wealth tax on your total assets, managed by the regions.
• IGIC — The IGIC is the Canary Islands' indirect sales tax, used instead of IVA.
• IBI — The IBI is the yearly property tax paid to the town hall.
• Plusvalía — The plusvalía is a municipal tax on the increase in a property's land value when it is sold.
• IVA — The IVA is Spain's value added tax (VAT).
• Cédula de habitabilidad — The cédula de habitabilidad is a certificate that a home meets minimum living standards.

Key rules

• Location rules: The region and town where the property sits decide your taxes and paperwork, not where you live.
• Resale tax: Check the current ITP rate and any reduced rate with the regional tax agency before you set your budget.
• Tourist lets: Do not assume you can let to tourists: check licence transfer, owners' association approval and the national registration number.
• Own tax systems: Navarra and the Basque Country run their own tax systems.

The region of the property sets most of the rules

The property's location decides your tax rate, your paperwork and what you may do with the home. Rules depend on where the property is, not on where you live. Check the region before you compare prices.

Taxes: the biggest cost difference

Each region sets its own rate for ITP, the tax on resale homes. It also sets reductions for things like age, large families or low-value homes. Regions also set AJD, the stamp duty on new-build deeds, and run inheritance and gift tax and the wealth tax (Patrimonio).

Resale rates in 2025 range from 4% in the Basque Country and 6% in Madrid to 10% in Catalonia and Valencia. Canarias does not charge ITP on resale. It charges IGIC at 6.5%. Rates change, so confirm the current one with the regional tax agency before you set a budget.

Some taxes are not regional:

• IBI, the yearly property tax, and the plusvalía are set by the town hall within national limits. Some councils add a surcharge for empty homes.
• IVA and income tax for non-residents are national.
• Navarra and the Basque Country run their own tax systems, so check their provincial tax authorities.

Civil law: who inherits and what you own as a couple

Catalonia, Aragón, Navarra, the Balearic Islands, Galicia, the Basque Country and, in part, Valencia have their own civil law. It can change the default marital property regime (separation of property in Catalonia and the Balearics), family home rules, forced heirship (legítimas) and survivor rights. Elsewhere, general Spanish civil law applies.

Which law applies can depend on a person's regional civil status (vecindad civil). Get local legal advice before you buy if you are in one of these regions.

Tourist lets

Each region regulates tourist lets, and many cities add planning limits. Catalonia has strict licences, and Barcelona plans to end them by 2028. Madrid, Valencia, the Balearics and the Canary Islands have their own limits and licences.

Some places need approval from the owners' association. Since a 2025 change, that approval is a 3/5 majority. Before you buy for this purpose, ask whether the licence transfers to you. Many licences are capped and some cannot be transferred.

Since 1 July 2025, every short-term or seasonal let also needs a registration number from the national Single Registry, and the number must appear in your advert.

Habitability certificate

The cédula de habitabilidad is required for a sale in several regions. These include Catalonia, the Balearics, Valencia, Galicia, Navarra, Asturias and the Canary Islands. The Basque Country varies. Madrid and Andalucía do not require it for a sale, though Andalucía can ask for a similar certificate. Who must supply it differs by region. The documents list below shows what can replace it.

How to find the local rule

• Tax rates and reductions: the region's tax agency.
• Habitability and housing law: the region's housing department.
• Tourist-let licences: the region's tourism department or register.
• IBI and plusvalía: the town hall's website.
• Non-resident tax: the national tax agency. The Single Registry is run by the Registradores.
• Local requirements for a specific sale: the notary or the Land Registry.

Regional portals differ, so use the one for the property's location. The checklist below turns these steps into actions.

Documents you need

• Habitability certificate (cédula de habitabilidad), needed for a sale in regions such as Catalonia, the Balearics, Valencia, Galicia, Navarra, the Basque Country, Asturias and the Canary Islands. The owner gets it from an architect or technician and registers it with the regional body.

• First-occupation licence or a municipal certificate of the building's age, accepted in some regions as an alternative to the habitability certificate.

Checklist

• Find the resale tax rate for the region where the property is, from that region's tax agency, and check for reduced rates.

• Ask the regional tax agency about any reductions or bonuses for transfer tax (ITP) and stamp duty (AJD) that you may qualify for.

• Check the town hall's website for the property tax (IBI) and any surcharge for empty homes.

• Ask the notary or the regional housing office whether the region requires a habitability certificate for the sale, and who must supply it.

• Confirm with the region and the town hall whether the property's tourist-let licence can be transferred, if you plan to let it to tourists.

• Check that any short-term let has a registration number from the national Single Registry before you advertise it.

Frequently asked questions

Does my region's civil law change who inherits my Spanish home?

Yes, in regions with their own civil law, the rules on forced heirship (legítimas) and survivor rights can differ from general Spanish law.

Can I rent my new home to tourists anywhere in Spain?

No, tourist lets are regulated by each region, and many cities add planning limits on top. Since 1 July 2025 every short-term let also needs a registration number from the national Single Registry, and it must appear in your adverts. Owners' associations must approve tourist lets in the building by a 3/5 majority, so ask whether an existing licence transfers to you.

Does the Canary Islands charge the same resale tax as the mainland?

No, the Canary Islands charge IGIC, a regional sales tax, instead of ITP on resale homes. The general rate is 6.5% on resale and 7% on new builds. Reduced rates may exist, so ask the regional tax agency.

Do Navarra and the Basque Country follow the same tax system as other regions?

No, Navarra and the Basque Country have their own tax systems and their own provincial tax authorities. Their general resale rates are 6% in Navarra and 4% in the Basque Country. Use the tax authority for the province where the property is.