Spain Property Purchase Costs Calculator 2026
Find out how much buying a home in Spain costs on top of the price: your region's tax (ITP for a resale home, VAT and AJD for a new build), notary and land registry fees under the official scales, and the cash you need to save if you take an 80% mortgage.
Your situation (for reduced rates)
Other costs (free prices)
Indicative calculation for a purchase by an individual. Reduced rates have requirements the calculator cannot check (income, wealth, keeping the home, deadlines, paperwork). Notary and registry are estimates using the official scales; it does not include cancelling charges or the seller's costs. Check your case with the regional tax office or an adviser.
What costs are involved in buying a home in Spain
The price agreed with the seller is not all you pay. On completion you add taxes and fees that together usually come to 6% to 12% of the price (less in the Basque Country, Ceuta and Melilla). In order of size:
- ITP (resale homes). The transfer tax (Impuesto sobre Transmisiones Patrimoniales Onerosas) applies when you buy from a private seller. It is ceded to the regions, which set the rate: from 4% for homes in the Basque Country to 13% in the top bands in Catalonia and the Balearic Islands. Some use a single rate (Madrid, Galicia, Andalusia…), others marginal bands (Catalonia, Aragon, the Balearics, Extremadura, Castile and León), and Asturias and Valencia a rate that depends on the total value.
- VAT and AJD (new homes). The first sale of a home by the developer pays 10% VAT (article 91 of the VAT Act), or 4% for special-regime or public social housing. The Canary Islands charge IGIC instead: 7% in general, with 5% and 3% rates for primary residences up to €200,000 from 2026. The deed also pays stamp duty (Actos Jurídicos Documentados, AJD) of 0.4% to 1.5% depending on the region.
- Notary. Notary fees are regulated by Royal Decree 1426/1989: a fixed amount up to €6,010.12 and decreasing percentages by band (4.5 to 0.3 per thousand), with a compulsory 5% rebate, plus pages of the deed and copies, and 21% VAT.
- Land Registry. Registering the home in your name also has an official scale (Royal Decree 1427/1989): bands with a minimum of €24.04 and a maximum of €2,181.67, a 5% rebate and VAT.
- Gestoría and appraisal. A gestoría handles the tax payment and registration; it is optional without a mortgage and paid by the bank with one. The appraisal is compulsory for a mortgage and paid by the buyer. Neither has an official tariff: enter the quote you receive.
Example: a €250,000 flat in Madrid
A couple buys a €250,000 resale flat in Madrid to live in, with an 80% mortgage (€200,000). Neither is a large family nor has a disability.
- ITP: 6% of €250,000 = €15,000. Because the primary residence is worth no more than €250,000, Madrid gives a 10% credit: €13,500.
- Notary for the purchase deed (RD 1426/1989 scale with the 5% rebate, about 20 pages, plus VAT): €570.
- Land Registry (filing and registration under RD 1427/1989, plus VAT): €239.
- Appraisal for the mortgage (free price, paid by the buyer): €300. The notary, registry and gestoría for the mortgage, and its AJD, are paid by the bank.
- Total costs: €14,608, 5.8% of the price.
- Cash you need: 20% deposit (€50,000) + costs = €64,608.
If the same flat were a new build, it would pay 10% VAT (€25,000) and 0.75% AJD with Madrid's 10% credit instead of ITP: taxes would rise to €26,688 and the cash needed to €77,796. In Catalonia, standard ITP would be €25,000, but a buyer aged 35 or under with taxable income up to €36,000 would pay 5%: €12,500.
Standard ITP rate in each region (2026)
ITP paid on a resale home with no reduced rate, taxes on new homes and the ITP bill for a €250,000 price. In 2026 the Valencian Community cut its standard rate from 10% to 9% and AJD from 1.5% to 1.4% from 1 June.
| Region | Standard ITP (resale) | New build | ITP on €250,000 |
|---|---|---|---|
| Andalusia | 7% | VAT 10% + AJD 1.2% | €17,500 |
| Aragon | 8% up to €400,000; 8.5% from €400,000 to €450,000; 9% from €450,000 to €500,000; 9.5% from €500,000 to €750,000; 10% above (marginal bands) | VAT 10% + AJD 1.5% | €20,000 |
| Asturias | 8% up to €300,000; 9% up to €500,000; 10% above (on the whole value) | VAT 10% + AJD 1.2% | €20,000 |
| Balearic Islands | 8% up to €400,000; 9% from €400,000 to €600,000; 10% from €600,000 to €1,000,000; 12% from €1,000,000 to €2,000,000; 13% above (marginal bands) | VAT 10% + AJD 1.5% (2% from €1,000,000) | €20,000 |
| Canary Islands | 6.5% | IGIC 7% + AJD 1% | €16,250 |
| Cantabria | 9% | VAT 10% + AJD 1.5% | €22,500 |
| Castilla-La Mancha | 9% | VAT 10% + AJD 1.5% | €22,500 |
| Castile and León | 8% up to €250,000; 10% above (marginal bands) | VAT 10% + AJD 1.5% | €20,000 |
| Catalonia | 10% up to €600,000; 11% from €600,000 to €900,000; 12% from €900,000 to €1,500,000; 13% above (marginal bands) | VAT 10% + AJD 1.5% | €25,000 |
| Valencian Community | 9% up to €1,000,000; 11% above (on the whole value) | VAT 10% + AJD 1.4% | €22,500 |
| Extremadura | 8% up to €360,000; 10% from €360,000 to €600,000; 11% above (marginal bands) | VAT 10% + AJD 1.5% | €20,000 |
| Galicia | 8% | VAT 10% + AJD 1.5% | €20,000 |
| Madrid | 6% | VAT 10% + AJD 0.4% – 0.75% | €15,000 |
| Murcia | 7.75% | VAT 10% + AJD 1.5% | €19,375 |
| La Rioja | 7% | VAT 10% + AJD 1% | €17,500 |
| Navarre | 6% | VAT 10% + AJD 0.5% | €15,000 |
| Basque Country: Álava | 4% (homes; 7% other property) | VAT 10% + AJD 0.5% | €10,000 |
| Basque Country: Bizkaia | 4% (homes; 7% other property) | VAT 10% + AJD 0.5% | €10,000 |
| Basque Country: Gipuzkoa | 4% (homes; 7% other property) | VAT 10% + AJD 0.5% | €10,000 |
| Ceuta | 6% with a 50% credit (3% effective) | IPSI (not calculated) + AJD 0.5% with a 50% credit | €7,500 |
| Melilla | 6% with a 50% credit (3% effective) | IPSI (not calculated) + AJD 0.5% with a 50% credit | €7,500 |
Reduced rates: young buyers, large families and disability
Almost every region cuts ITP when the home will be your primary residence and you meet certain conditions. The most common are age (under 35, 36 or 40 depending on the region), being a large family (familia numerosa) or having a disability, usually with a price cap and often an income or wealth limit. The saving can be large: in Castilla-La Mancha a buyer under 36 with a mortgage pays 3% instead of 9%, and in Catalonia a young buyer on a moderate income pays 5% instead of 10%.
The calculator applies the most favourable reduction you qualify for based on what you tick. If a reduced rate needs an income limit you have not confirmed, it shows what you would pay if you meet it. Note that most regional reliefs require the home to be your primary residence in Spain, so they rarely apply to holiday homes bought by non-residents. Open your region to see each rate with its exact conditions and legal basis:
Andalusia
Standard ITP: 7%. AJD: 1.2%.
Reduced ITP rates (primary residence)
- 6%: primary residence up to €150,000
- 3.5%: under 35, home up to €150,000
- 3.5%: buyer or household member with a disability, home up to €250,000
- 3.5%: large family, home up to €250,000
Reduced AJD (new homes)
- 1%: primary residence up to €150,000
- 0.3%: under 35, home up to €150,000
- 0.1%: disability, home up to €250,000
- 0.1%: large family, home up to €250,000
Aragon
Standard ITP: 8% up to €400,000; 8.5% from €400,000 to €450,000; 9% from €450,000 to €500,000; 9.5% from €500,000 to €750,000; 10% above (marginal bands). AJD: 1.5%.
Reduced ITP rates (primary residence)
- credit 12.5%: under 35, home up to €100,000 (12.5% tax credit)
- credit 12.5%: disability of 65% or more, home up to €100,000 (12.5% tax credit)
- credit 50%: large family: 50% tax credit if the previous home is sold (2 years before to 4 after), the new one is 10% larger and household income is no more than €35,000 (+€6,000 per extra child)
Reduced AJD (new homes)
- credit 30%: under 35, home up to €100,000 (30% credit)
- credit 30%: disability of 65% or more, home up to €100,000 (30% credit)
- credit 60%: large family, same requirements as for ITP (60% credit)
Asturias
Standard ITP: 8% up to €300,000; 9% up to €500,000; 10% above (on the whole value). AJD: 1.2%.
Reduced ITP rates (primary residence)
- 4% up to €150,000; 6% above (on the whole value): aged 35 or under: 4% up to €150,000, 6% above
- 4% up to €150,000; 6% above (on the whole value): large family: 4% up to €150,000, 6% above
Balearic Islands
Standard ITP: 8% up to €400,000; 9% from €400,000 to €600,000; 10% from €600,000 to €1,000,000; 12% from €1,000,000 to €2,000,000; 13% above (marginal bands). AJD: 1.5% (2% from €1,000,000).
Reduced ITP rates (primary residence)
- 4%: primary residence up to €270,151.20, owning no other home
- 2%: under 36, first home up to €270,151.20
- 2%: large family, home up to €350,000: 2% on the first €270,151.20 and 8% on the rest
- 0%: under 30: 100% credit for a first home up to €270,151.20, 3 years' residence in the islands and a mortgage of at least 60% of the appraisal
- 0%: disability of 33% or more: 100% credit, same requirements (first home, 3 years' residence, mortgage ≥ 60%)
Reduced AJD (new homes)
- 1%: first primary residence up to €270,151.20
- 0.5%: under 36, first home up to €270,151.20 (from 14 June 2026)
- 0%: under 30: 100% credit (same requirements as ITP)
- 0%: disability of 33% or more: 100% credit (same requirements as ITP)
Canary Islands
Standard ITP: 6.5%. AJD: 1%.
Reduced ITP rates (primary residence)
- 5%: primary residence up to €200,000, owning no other home
- 5% + credit 20%: aged 40 or under, first home up to €200,000 and income up to €46,455 (+€6,825 per dependant): 5% with a 20% credit
- 1%: large family with income up to €46,455 (+€18,200 per extra child)
- 1%: disability of 65% or more with income up to €46,455 (+€6,825 per dependant)
IGIC on new homes
- 5%: IGIC 5%: primary residence up to €200,000, no other home
- 3%: IGIC 3%: aged 40 or under, home up to €200,000
- 3%: IGIC 3%: large family, home up to €300,000 (€400,000 special category)
- 3%: IGIC 3%: disability of 65% or more, home up to €200,000
- 3%: IGIC 3%: household income up to €46,455 (+€15,315 joint), home up to €200,000
Reduced AJD (new homes)
- 0.4%: aged 40 or under meeting the young-buyer ITP requirements
- 0.4%: large family meeting the 1% ITP requirements
- 0.4%: disability of 65% or more meeting the 1% ITP requirements
The general AJD rate in the Canary Islands is 0.75%, but deeds of transactions subject to IGIC or VAT (such as buying a new home from the developer) pay 1%.
Cantabria
Standard ITP: 9%. AJD: 1.5%.
Reduced ITP rates (primary residence)
- 7% up to €300,000; 9% above (marginal bands): primary residence: 7% up to €300,000 and 9% on the excess
- 4%: under 40: 4% on the first €300,000
- 4%: large family: 4% on the first €300,000
- 4%: disability of 33% to 64%: 4% on the first €300,000
- 3%: disability of 65% or more: 3% on the first €300,000
Reduced AJD (new homes)
- 1%: primary residence: 1% on the first €300,000
- 0.1%: under 40: 0.1% on the first €300,000
- 0.1%: large family: 0.1% on the first €300,000
- 0.1%: disability of 33% to 64%: 0.1%
- 0.05%: disability of 65% or more: 0.05%
Castilla-La Mancha
Standard ITP: 9%. AJD: 1.5%.
Reduced ITP rates (primary residence)
- 6%: first primary residence up to €240,000, more than 50% financed by mortgage
- 5%: large family: 5% (same requirements)
- 5%: disability of 65% or more: 5% (same requirements)
- 3%: under 36: 3% from 31 March 2026 (same requirements)
Reduced AJD (new homes)
- 0.75%: first primary residence up to €240,000 with a mortgage above 50%
- 0.5%: large family: 0.5%
- 0.5%: disability of 65% or more: 0.5%
- 0.25%: under 36: 0.25%
Castile and León
Standard ITP: 8% up to €250,000; 10% above (marginal bands). AJD: 1.5%.
Reduced ITP rates (primary residence)
- 4%: under 36 (all buyers), first home and income up to €31,500
- 4%: large family with income up to €37,800 (+€6,000 per extra member); any other home must be sold within a year
- 4%: disability of 65% or more (buyer or household) with income up to €31,500
Reduced AJD (new homes)
- 0.5%: under 36, first home and income up to €31,500
- 0.5%: large family with income up to €37,800
- 0.5%: disability of 65% or more with income up to €31,500
Catalonia
Standard ITP: 10% up to €600,000; 11% from €600,000 to €900,000; 12% from €900,000 to €1,500,000; 13% above (marginal bands). AJD: 1.5%.
Reduced ITP rates (primary residence)
- 5%: aged 35 or under with taxable income (minus allowances) up to €36,000
- 5%: large family with household income up to €36,000 (+€14,000 per extra child)
- 5%: disability (buyer or household) with income up to €36,000
Reduced AJD (new homes)
- 0%: aged 35 or under with income up to €36,000: 100% credit
Valencian Community
Standard ITP: 9% up to €1,000,000; 11% above (on the whole value). AJD: 1.4%.
Reduced ITP rates (primary residence)
- 6% up to €180,000; 8% above (on the whole value): under 35, first home and taxable income up to €30,000 (€47,000 joint): 6% up to €180,000, 8% above
- 3% up to €180,000; 4% above (on the whole value): large family with taxable income up to €30,000 (€35,000 special category): 3% up to €180,000, 4% above
- 3% up to €180,000; 4% above (on the whole value): disability of 65% or more (or intellectual 33%): 3% up to €180,000, 4% above
Reduced AJD (new homes)
- 0.1%: deed buying a primary residence: 0.1%
Extremadura
Standard ITP: 8% up to €360,000; 10% from €360,000 to €600,000; 11% above (marginal bands). AJD: 1.5%.
Reduced ITP rates (primary residence)
- 7%: primary residence up to €200,000 with taxable income up to €30,000 (€55,000 joint)
- 4%: under 36, home up to €200,000 and income up to €30,000
- 4%: large family, home up to €200,000 and income up to €30,000
- 4%: disability of 65% or more, home up to €200,000 and income up to €30,000
Reduced AJD (new homes)
- 0.5%: primary residence up to €200,000 with income up to €30,000 (€55,000 joint)
Galicia
Standard ITP: 8%. AJD: 1.5%.
Reduced ITP rates (primary residence)
- 7%: primary residence if the buyers' net wealth is no more than €240,000 (+€30,000 per extra member)
- 3%: under 36 with net wealth up to €240,000
- 3%: large family: price and net wealth up to €400,000 (+€50,000 per extra member)
- 3%: disability of 65% or more
Reduced AJD (new homes)
- 1%: primary residence: price and net wealth up to €240,000
- 0.5%: under 36: price and net wealth up to €240,000
- 0.5%: large family: price and net wealth up to €400,000
- 0.5%: disability of 65% or more
Madrid
Standard ITP: 6%. AJD: 0.4% – 0.75%.
Reduced ITP rates (primary residence)
- credit 10%: primary residence up to €250,000: 10% tax credit
- 4%: large family (any previous home must be sold within 2 years)
Reduced AJD (new homes)
- credit 10%: primary residence up to €250,000: 10% credit
- credit 95%: large family: 95% credit
In Madrid, a home bought by an individual pays AJD of 0.4% up to €120,000, 0.5% up to €180,000 and 0.75% above.
Murcia
Standard ITP: 7.75%. AJD: 1.5%.
Reduced ITP rates (primary residence)
- 3%: aged 40 or under with general taxable income (minus allowances) below €40,000 and savings income up to €1,800
- 3%: large family, first primary residence and household income below €44,000 (+€6,000 per extra child)
- 3%: disability of 65% or more with taxable income below €40,000
Reduced AJD (new homes)
- 0.1%: aged 40 or under with income below €40,000
- 0.1%: large family, first home, income below €44,000
- 0.1%: disability of 65% or more with income below €40,000
La Rioja
Standard ITP: 7%. AJD: 1%.
Reduced ITP rates (primary residence)
- 4%: under 40, first primary residence
- 5%: large family (3% with extra requirements not modelled)
- 5%: disability of 33% or more
Reduced AJD (new homes)
- 0.1%: large family
- 0.1%: disability of 33% or more
Navarre
Standard ITP: 6%. AJD: 0.5%.
Reduced ITP rates (primary residence)
- 5%: household with two or more children (includes large families), no other home in Navarre above 25%: 5% on the first €180,304
Basque Country: Álava
Standard ITP: 4%. AJD: 0.5%.
Reduced ITP rates (primary residence)
- 2.5%: primary residence up to 120 m² built area (no other home in the municipality)
- 2.5%: large family, primary residence
Basque Country: Bizkaia
Standard ITP: 4%. AJD: 0.5%.
Reduced ITP rates (primary residence)
- 2.5%: primary residence up to 120 m² built area
- 2.5%: large family, primary residence (no other home in the municipality)
Basque Country: Gipuzkoa
Standard ITP: 4%. AJD: 0.5%.
Reduced ITP rates (primary residence)
- 2.5%: primary residence up to 120 m² built (96 m² usable)
- 2.5%: large family, primary residence
Ceuta
Standard ITP: 6% with a 50% credit (effective 3%). AJD: 0.5% with a 50% credit.
New homes pay IPSI instead of VAT, set by each city: not calculated here.
Melilla
Standard ITP: 6% with a 50% credit (effective 3%). AJD: 0.5% with a 50% credit.
New homes pay IPSI instead of VAT, set by each city: not calculated here.
Who pays what: buyer, seller and bank
- Buyer: ITP, or VAT and AJD, on the purchase; notary fees for the purchase deed (the scale assigns them to whoever requests it, normally the buyer, unless agreed otherwise); registration; appraisal and, if hired, the gestoría for the purchase.
- Seller: the plusvalía municipal (tax on the increase in urban land value, article 106 of the Local Finance Act), cancelling any existing mortgage, the energy certificate and the estate agent's commission if they hired one. They also pay income tax on any gain (non-resident sellers have 3% withheld by the buyer).
- Bank: since Law 5/2019, AJD on the mortgage deed, the notary and registry fees for the mortgage and the gestoría. The buyer only pays the appraisal and any copies requested.
The calculator only adds up what the buyer pays. Cash needed assumes an 80% mortgage on the price, which is what banks usually lend for a primary residence; if you borrow less, the deposit is larger. To work out the monthly payment, use the mortgage calculator.
The Cadastre reference value
Since 2022, ITP and AJD are charged on the higher of two values: the price in the deed or the reference value the Cadastre assigns to each property (article 10 of the consolidated tax law). If you buy below that value, you pay tax on the reference value, which is also used to check the price caps of the reduced rates. Look it up on the Cadastre website with the cadastral reference and enter it in the optional field. Navarre and the Basque Country do not use this state value: their foral tax offices apply their own valuation methods.
Frequently asked questions
How much are the costs of buying a home in Spain?
At standard rates, between about 6% and 12% of the price in the common-regime regions, depending on the region and whether the home is new or resale; less in the Basque Country (around 4.5% on a resale home) and in Ceuta and Melilla. Most of it is tax: ITP of 6% to 13% on resale homes, or 10% VAT plus AJD on new builds. Notary and registry fees add roughly €700 to €1,000 including VAT for a home costing €150,000 to €400,000.
What is the difference between ITP and VAT when buying a home?
If you buy a resale home from a private seller you pay ITP (transfer tax), set by your region. If you buy a new home directly from the developer you pay 10% VAT (4% for special-regime social housing) plus AJD (stamp duty) on the deed. You never pay ITP and VAT on the same purchase.
Who pays the AJD on the mortgage?
The bank. Since Royal Decree-law 17/2018 the lender is the taxpayer of AJD on the mortgage deed, and Law 5/2019 also makes the lender pay the notary, registry and gestoría for the mortgage. The buyer only pays the appraisal and any copies they request.
Who pays the plusvalía municipal?
The seller. Under the Local Finance Act the seller is the taxpayer of the municipal capital gains tax on land in a sale. The contract can say otherwise, but the town hall will still pursue the seller.
What value is ITP charged on?
On the higher of the deed price and the Cadastre reference value (article 10 of the tax law). If your home's reference value is above the price, the tax office will charge ITP on it. You can look it up on the Cadastre website and enter it in the calculator.
How much cash do I need to buy a home in Spain?
Banks usually lend at most 80% of the price or appraisal, whichever is lower (often less for non-residents). You need the 20% deposit plus all costs: in practice 26% to 32% of the price in most regions. For a €250,000 resale home in Madrid, about €64,600.
Does it work for Navarre, the Basque Country, the Canary Islands, Ceuta and Melilla?
Yes. It includes the foral rates of Navarre, Álava, Bizkaia and Gipuzkoa, IGIC on new homes in the Canary Islands and the 50% credit in Ceuta and Melilla. Only IPSI on new homes in Ceuta and Melilla, set by each city, is not calculated.
Sources
- Ministerio de Hacienda — Tributación Autonómica. Medidas 2026, Cap. IV: medidas vigentes en tributos cedidos (ITPAJD), act. 23-09-2026
- Ministerio de Hacienda — Tributación Autonómica. Medidas 2026, Cap. I (resumen ITPAJD 2026)
- BOE — RDLeg 1/1993, texto refundido del ITPAJD (arts. 10, 11, 29, 31, 57 bis; últ. mod. 07-10-2026)
- BOE — Ley 37/1992 del IVA, art. 91 (tipos reducidos 10 % y 4 %; últ. mod. 07-10-2026)
- BOE — RD 1426/1989, Arancel de los Notarios (núm. 2, 4 y 7; últ. mod. 17-11-2011)
- BOE — RD 1427/1989, Arancel de los Registradores de la Propiedad (núm. 1 y 2; últ. mod. 17-11-2011)
- BOE — Ley 5/2019 de crédito inmobiliario, art. 14.1.e (reparto de gastos de la hipoteca)
- BOE — RDLeg 2/2004, Ley de Haciendas Locales, art. 106 (sujeto pasivo de la plusvalía municipal)
- Comunidad de Madrid, Consumo — Gastos en la compra de una vivienda (quién paga cada gasto)
- Banco de España, Portal del Cliente Bancario — Qué debes saber sobre la tasación
- BOE — DLeg 2/2014 del Principado de Asturias, texto consolidado
- Boletín Oficial de Canarias núm. 256 (29-12-2025) — Ley 9/2025 de Presupuestos de Canarias para 2026 (tipos del IGIC para viviendas)
- BOE — Ley 13/1997 de la Generalitat Valenciana, texto consolidado (arts. 4.Cuatro, 13 y 14)
- BOE — DFL 129/1999 de Navarra (ITPAJD), texto consolidado
- Diputación Foral de Álava — Norma Foral 11/2003 del ITPAJD (texto actualizado)
- Diputación Foral de Bizkaia — Norma Foral 1/2011 del ITPAJD (texto vigente, últ. mod. 20-04-2026)
- Diputación Foral de Gipuzkoa — Norma Foral 18/1987 del ITPAJD (texto divulgativo)