Property transfer tax in Andalusia: what you pay when buying a home
If you buy a resale home in Andalusia, you pay property transfer tax (Impuesto de Transmisiones Patrimoniales, ITP): 7 % in general, and less if you meet the requirements for a reduced rate. Here are the rates in force in 2026 and how the tax is settled. We file Form 600 (modelo 600) for you.
Registered filing agents with the JuntaAll of Andalusia, onlineService in Spanish and English
What ITP is and who pays it
ITP taxes transfers of property between private individuals, the creation and assignment of rights in rem, leases and other transactions; the amount to pay comes from the tax rate applied to the taxable base. It is a tax of the Autonomous Community, whose rates are set by decree-law and have changed over the years.
ITP is the tax charged on the purchase of a property when the seller is not required to charge VAT. This happens in almost every purchase of a resale flat or house from a private individual. This type is called onerous property transfers (transmisiones patrimoniales onerosas, TPO) and is a devolved tax: it is regulated and collected by the Autonomous Community of Andalusia, not by the national tax office.
The buyer pays it. The seller is not liable for ITP. Two other taxes fall on the seller: the municipal capital gains tax (plusvalía municipal) and, where applicable, personal income tax (IRPF) on the gain.
The tax is self-assessed on Form 600: you calculate the amount and pay it. A mistake in the rate or the base can cost you a correction months later.
7 %
General ITP rate in Andalusia
The general ITP rate in Andalusia is 7 %
If you meet no special requirement, the general rate on the purchase of a property is 7 % of the taxable base. This is set by Andalusian regulations, Law 5/2021 on Devolved Taxes, in its article 41.
The general rate also applies to commercial premises, building plots, rural land and second homes. A reduced rate applies only to the buyer’s main residence, or to the cases the law expressly lists.
Reduced ITP rates in Andalusia and their requirements
The Autonomous Community of Andalusia lowers the rate for those who buy their main residence. All reduced rates require the property to be the buyer’s main residence and its value not to exceed a limit.
ITP has no automatic allowances, only reduced rates, and they are not granted automatically. They are applied by whoever files Form 600, who must be able to prove the requirement if the Junta asks. If they are applied without meeting the conditions, a supplementary assessment arrives with interest and a possible penalty.
6 % rate, for any buyer
Main residence with a value of no more than €150,000. You do not need to be young or have any special circumstance.
3.5 % rate for people under 35
Main residence of up to €150,000.
3.5 % rate with a disability
If the buyer, or someone in their household, is a person with a disability. The limit rises to €250,000.
3.5 % rate for large families
The buyer must be a member of a large family, and the home will be the family's main residence. Limit of €250,000.
3.5 % rate in three other cases
Victims of domestic violence, victims of terrorism or people affected by it, and purchases in municipalities with depopulation problems, which the Junta publishes in a list. Limit of €150,000 in all three.
Conditions for applying a reduced rate
These are the points most often overlooked when reading the rule:
A genuine main residence. The law defines it as continuous residence for at least three years. You must occupy it within a maximum of twelve months of the purchase. If you move earlier for justified reasons, such as a job relocation or a marriage, you do not lose the benefit. The limit is measured on the total value. The full value of the home counts, together with any annexes you buy with it, such as a garage or storage room. Exceeding the limit, even by a little, cancels the reduced rate. If several people buy. The reduced rate applies only to the share of the person who meets the requirement. For a married couple or a registered couple, it is enough for one of the two to meet it.
Reference value and taxable base for ITP
When acquiring a property, the base on which the tax is calculated matters as much as the rate.
The taxable base for ITP is no longer simply the price in the deed. If the property has a cadastral reference value (valor de referencia), the base is that value, unless the agreed price or the declared value is higher. In that case the higher one is used.
That is why buying below the reference value does not reduce the tax: you pay on that value anyway. The Constitutional Court upheld this system in its ruling 13/2026 of 12 February.
The reference value is not the cadastral value you see on the IBI bill. They are two different figures, and the buyer can check the one for their property on the Cadastre’s electronic office before signing the purchase.
If you believe the reference value is excessive, the way to challenge it is to appeal against the assessment or to ask for your self-assessment to be corrected, with a binding report from the Cadastre. An independent expert valuation is not available in those cases.
New homes: VAT plus stamp duty, not ITP
If you buy a new home from the developer, you do not pay ITP. VAT applies, which is 10 % on a home, and stamp duty (Actos Jurídicos Documentados, AJD) is added, which taxes the deed.
The general AJD rate in Andalusia is 1.2 % of the value of the deed. There are also reduced rates when the home will be the main residence, with the same value limits as ITP:
Subsidised housing (vivienda de protección oficial) has its own regime: the first transfer, once the final qualification has been obtained, is exempt.
AJD is paid by the buyer and is also filed on Form 600. VAT is paid in by the developer, who passes it on to you in the invoice.
1 % for a main residence of up to €150,000. 0.3 % for people under 35, victims of domestic violence or terrorism and purchases in municipalities with depopulation. Limit of €150,000. 0.1 % with a disability or a large family. Limit of €250,000.
“
A worked example of ITP
Think of a resale home priced at €140,000, to live in. If the buyer is 32, they can apply 3.5 %: a tax bill of €4,900. At the general rate of 7 % it would be €9,800. At 6 %, €8,400.
If the same home cost €160,000, the 32-year-old buyer would no longer meet the €150,000 limit. They would pay 7 %: €11,200. Exceeding the limit by €10,000 costs more than €6,000 in tax, which is why it is worth checking the value before signing.
It is an example with round figures. Your real amount depends on the taxable base: price, reference value and annexes.
Form 600 for ITP: deadline and filing
The self-assessment is filed with Form 600 before the Andalusian Tax Agency (Agencia Tributaria de Andalucía, ATRIAN). The deadline is two months, counted from the day after the date of the deed.
After the deadline, the tax is still paid, with surcharges and interest on the amount. And without proof of filing and payment, the Land Registry (Registro de la Propiedad) will not register the purchase in your name.
To file it you need the public deed, the IBI bill or the cadastral value certificate, the tax ID of buyer and seller and, if you apply a reduced rate, the documents proving it, such as the large family title or the disability certificate.
Filing is online. If the taxpayer does not do it personally, it must be done by an authorised registered social collaborator (colaborador social) with the permission of whoever pays the tax. This step, explained one stage at a time, is on our page on settling taxes in Andalusia.
We settle your ITP as registered social collaborators of the Junta
The service includes reviewing the reductions and filing the form. Form 600 also covers the assignment of rights and company transactions, but this page focuses on buying a home.
If you buy in Andalusia, as the acquirer, we settle Form 600 for you. We are registered social collaborators of the Junta de Andalucía: we file and pay it online, and you receive the proof.
Before filing, we review the purchase on three points: the taxable base with the reference value, the rate that applies to you and the documents that prove it. If the reduced rate does not apply to you, we tell you before payment. With that information you know what you pay and why, and you can account for the costs of the purchase (notary, Registry, taxes) before signing.
We coordinate with the notary so that Form 600 is filed within the deadline and the Registry can register the purchase.
Online too, from anywhere in Andalusia
Our office is in La Línea de la Concepción, but you do not need to come. We work by video call, you send us the deed and documents by WhatsApp and sign the authorisation remotely with a digital signature. We file Form 600 online.
It is the same service, with the same professionals, for those buying in Cádiz, Málaga, Seville or any other Andalusian province.
Common questions about ITP in Andalusia
Your situation is not listed here? Send us the deed or the deposit contract on WhatsApp and we will tell you which rate applies.
What does ITP stand for?
Impuesto sobre Transmisiones Patrimoniales (property transfer tax). It is the tax the buyer pays when acquiring a property or a second-hand asset without the seller charging VAT.
How much is ITP in Andalusia?
The general rate is 7 %, applicable to transactions on property with no other benefit. It falls to 6 % for a main residence of up to €150,000, and to 3.5 % for people under 35, large families, people with disabilities and other groups, each with its own value limit.
When does the reduced ITP rate apply in Andalusia?
When the buyer meets the requirement of their group, the resale home will be their main residence and its value does not exceed the legal limit, for example the €150,000 of the 6 % rate. If any of the three is not met, 7 % applies.
When are you exempt from paying ITP?
There are exemptions and cases not subject to the tax. ITP is not paid when the sale is subject to VAT, such as a new home bought from the developer, nor on inheritances and gifts, which are taxed under another tax. The first transfer of subsidised housing is also exempt from AJD.
Which taxes do you pay when buying a new home?
VAT at 10 % and AJD, which in Andalusia is 1.2 % at the general rate. No ITP is paid.
Who pays ITP, the buyer or the seller?
The buyer. They are the one who files Form 600 and pays the tax. What the seller pays is the municipal capital gains tax, if there is one, and income tax on their gain.
If I buy below the reference value, do I pay only on the price?
No. If the property has a reference value, the taxable base is that value, unless the price is higher.
What is the deadline for filing Form 600?
Two months from the day after the date of the deed. If it is exceeded, there are surcharges and interest.
Do I need a lawyer to buy a home?
To review the purchase, the charges, the deposit contract and the deed, it is advisable. We do that on our page on property lawyer for buying or selling a home. Here we explain and settle the tax.
Can I have the consultation online?
Yes. We work by video call and handle the documents by WhatsApp.
Related services
Tell us about your purchase
Send us the deed or the deposit contract and we will tell you which rate applies, which base is used and when the deadline expires.
Office in La Línea de la Concepción. We work with you online or in person.
C/ Cervantes 2, entreplanta, despacho 4 · 11300 La Línea de la Concepción
WhatsApp 652 948 572 · 956 174 981 · pablo@asesoriaserra.es