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Understanding ITP: A Guide to Property Transfer Tax in Andalucia

The Impuesto sobre Transmisiones Patrimoniales (ITP), also known as Transfer Tax, is a levy imposed on the transfer of ownership of real estate in Spain. This guide provides an overview of ITP in Andalucía, helping you understand your tax obligations when buying or selling a property.

Taxable Event

ITP applies when a property changes hands for payment between living people (article 7.1.A of the ITP law).

Purchase of a resale property: This includes buying from a private individual or from a company. A new build bought directly from the developer is the exception: that first sale pays IVA (VAT) and AJD (stamp duty) instead of ITP (article 7.5 of the ITP law).

Inheritance and gifts: Under article 3.1 of Law 29/1987, a property you inherit or receive as a gift is taxed under Inheritance and Gift Tax (Impuesto sobre Sucesiones y Donaciones, ISD), not ITP. Andalucía has its own reliefs for this tax, explained in our guide to Inheritance Tax (Impuesto sobre Sucesiones y Donaciones).

Taxable Base:

ITP is charged on the property's value as set in article 10 of the ITP law: its Catastro reference value (valor de referencia), or the price or value declared in the public deed (escritura pública) if that is higher. If the property has no reference value, the base is the highest of the declared value, the agreed price and the market value.

Tax Rates

ITP rates in Andalucía depend on the type of property, its value and the buyer's circumstances, such as whether a home will be their habitual residence. The relationship between buyer and seller does not change the rate.

ITP rate in Andalucía

Resale property is taxed at a general rate of 7% (article 41 of Andalusian Law 5/2021), residential or commercial alike. Reduced rates of 6% or 3.5% can apply to a home the buyer will live in as their habitual residence, within the value limits set out below.

Calculating ITP:

Here’s how to calculate the ITP

Example: Imagine you’re buying a resale home in Andalucía for €200,000, the price is at or above its Catastro reference value, and none of the reduced rates below applies to you.

ITP Calculation: €200,000 (taxable value) * 7% (tax rate) = €14,000 (ITP amount)

Important Note: It’s crucial to check with the relevant tax authorities or a qualified tax advisor to determine the exact ITP rate applicable to your specific transaction, as there might be exceptions or variations depending on your circumstances.

Payment and Deadlines

In Andalucía, ITP must be declared and paid within two months, counted from the day after the property transfer date (article 69 of Andalusian Law 5/2021). You can usually pay the tax at your local tax office (Oficina de Gestión Tributaria) using various methods, such as:

Cash
Credit card
Bank transfer

Exemptions and Reductions

While most property transfers are subject to ITP, there are certain exemptions and reductions available, such as:

Habitual residence: A home the buyer will live in as their habitual residence can qualify for 6% if its value is €150,000 or less. Buyers under 35 can qualify for 3.5% on the same terms.

Large families: A 3.5% rate can apply when the buyer is a member of an officially recognised large family (familia numerosa), the home will be the family's habitual residence and its value is €250,000 or less.

Buyers with a disability: A 3.5% rate can apply when the buyer or a member of their family unit (as the law defines it) has an officially recognised disability, the home will be their habitual residence and its value is €250,000 or less.

Finding Out More:

Junta de Andalucía website: The official website of the Andalusian government provides detailed information on ITP, including rates, exemptions, and payment procedures: Junta Andalucía

Tax Advisor: Consulting a qualified tax advisor can provide personalized guidance on your specific situation and help you determine if you qualify for any exemptions or reductions.

Spanish Tax Agency (Agencia Tributaria): The Spanish Tax Agency website offers resources on ITP, including forms and payment information: Agencia Tributaria

Find properties in Andalucia, PropertyList.es

Disclaimer: The information provided in this guide is for general informational purposes only and does not constitute tax advice. PropertyList.es is not liable for any inaccuracies or omissions in the content.

Additional Considerations:

It’s important to factor in additional costs associated with property transfer, such as notary fees and land registry fees.

Consider seeking professional legal and tax advice to ensure a smooth and compliant property transfer in Andalucía.

Reduced ITP rates in Andalucia (2026)

Andalucia applies a flat general ITP rate of 7% on resale property (Law 5/2021). Reduced rates can cut the bill substantially: 6% where the property will be the buyer's habitual residence and its value does not exceed 150,000 euros, and just 3.5% for buyers under 35 purchasing a habitual residence up to 150,000 euros. Reduced rates also exist for large families and buyers with a disability, subject to higher value caps and conditions. New-build purchases pay 10% IVA plus 1.2% stamp duty (AJD) instead of ITP. Always confirm the current conditions before completion.

Sources

Last reviewed: 25-09-26. Checked against the consolidated texts on the BOE: article 7 and article 10 of the ITP law (Royal Legislative Decree 1/1993), article 3 of the Inheritance and Gift Tax law (Law 29/1987), articles 41, 43, 49 and 69 of Andalusian Law 5/2021 on ceded taxes, and article 91 of the IVA law (Law 37/1992).

Trámites prácticos, quién presenta la declaración y diferencias clave (IVA vs ITP)

En Andalucía la carga administrativa habitual recae sobre el comprador: suele ser el comprador quien rellena y presenta el formulario para liquidar el impuesto. El modelo que se utiliza para declarar el Impuesto sobre Transmisiones Patrimoniales en Andalucía es el Modelo 600, disponible en la sede electrónica de la Junta de Andalucía y en las oficinas tributarias provinciales; con la presentación hay que adjuntar copia del contrato o escritura, identificación fiscal (NIE o NIF) y, en su caso, certificados que den derecho a reducciones.

Importante: la compra de una vivienda de obra nueva no tributa por ITP. Las viviendas nuevas suelen tributar por IVA y, adicionalmente, por el impuesto de Actos Jurídicos Documentados (AJD). Antes de pagar, confirme si la operación es venta de segunda mano o entrega de obra nueva para no liquidar el impuesto equivocado.

La Administración autonómica puede practicar una comprobación de valores si considera que el precio declarado es inferior al valor de mercado; en ese caso puede revisar y ajustar la base imponible. Si es usted no residente, las normas de liquidación son las mismas que para residentes, pero necesitará un NIE o NIF fiscal y puede designar un representante para tramitar y pagar el impuesto en su nombre.

Preguntas frecuentes

¿Dónde obtengo el Modelo 600 y cómo se presenta?

El Modelo 600 se descarga y presenta en la sede electrónica de la Junta de Andalucía o en las oficinas de gestión tributaria provinciales; algunos pagos pueden hacerse telemáticamente y otros presencialmente en entidades colaboradoras.

¿Qué documentos necesito para pedir una reducción (familia numerosa, discapacidad, comprador joven)?

Debe aportar el certificado expedido por el organismo competente (por ejemplo certificado de familia numerosa o de grado de discapacidad) junto con el contrato o escritura al presentar el Modelo 600; consulte en la sede de la Junta los requisitos concretos para cada beneficio.

¿Debo preocuparme por la comprobación de valores?

Sí; registre la operación con documentación que justifique el precio real (contrato, tasación, notas registrales) para reducir el riesgo de que la Administración ajuste al alza la base imponible en una comprobación posterior.

How to file, pay and prove ITP in Andalucía

The legal liability to declare and pay ITP normally falls on the buyer. In Andalucía this is done by completing the standard ITP declaration (Modelo 600) and submitting it to the regional tax office (Agencia Tributaria de Andalucía / Oficina de Gestión Tributaria) or via the agency's online services. Many buyers on the Costa del Sol appoint a gestor or lawyer to prepare and file the form on their behalf to avoid errors and delays.

When you file you should attach the transaction documents the office will expect to see, for example the signed purchase contract or public deed, proof of the purchaser's identity (NIE or passport), and the property reference information from the Catastro. Keep copies of bank transfers and any valuation reports you used to support the declared taxable base.

Proof of payment is required to register the purchase at the Registro de la Propiedad. Tax authorities can review declared values and issue reassessments if a sale appears undervalued, so keep full documentation and consider a professional valuation if the sale price is significantly below market or the property's reference value.

FAQ

Who actually pays the ITP?

The buyer is the taxpayer and responsible for filing and paying the ITP; where there are several buyers they are jointly liable. Sellers are not normally required to pay ITP on resale transactions.

Can I estimate the ITP myself?

You can produce an estimate from the purchase price or the Catastro information, but for a definitive figure use the Agencia Tributaria de Andalucía's guidance or a profesional gestor, because regional rules and allowable reliefs affect the final amount.

Does nationality or residency change ITP rules?

No: ITP applies to the property transfer regardless of the buyer's nationality. Non-resident buyers should be aware of additional, separate tax obligations in Spain, but those do not change the ITP filing process.

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