First and subsequent supplies: establish the starting point
The tax follows the transaction's fiscal classification, not whether it is the purchaser's first home. A first supply of completed housing by its developer normally attracts 10% VAT plus purchase-deed AJD where applicable. The 4% VAT rate requires the statutory special-regime or public-promotion protected-housing classification; a generic protected-housing label is insufficient. Up to two garages and jointly supplied annexes may receive the dwelling's treatment when the legal conditions are satisfied.
A second or subsequent supply normally attracts transfer tax, without variable AJD being added to that same ordinary acquisition. Business exceptions, including certain waivers of VAT exemption, require separate analysis. Prior developer occupation and rehabilitation have their own fiscal rules. Obtain documentary support for the classification before calculating. The five communities covered here fall within Spanish VAT territory; the systems of the Canary Islands, Ceuta and Melilla should not be inferred from this comparison or substituted for its rules.
Legal framework and sources: Ley del ITP y AJD · bases, modalidades y exenciones ↗Ley del IVA · vivienda y tipos ↗
The taxable base can exceed the agreed price
For transfer tax, an applicable reference value is compared with the declared value and consideration, with the higher figure prevailing under article 10. If no reference value exists or can be certified, price and declared value are compared with market value, subject to verification. “I do not know the value” does not mean that no value exists. The cadastral value on an IBI bill is a different figure and should not be entered in that calculator field.
For property AJD, the declared value is subject to checking and cannot fall below the value determined under article 10. VAT instead uses consideration under its own rules, without automatically increasing to the reference value. The table summarises ordinary rates at 10 September 2026 for individual residential purchasers, excluding personal reliefs. A statutory threshold generally concerns the whole dwelling with relevant annexes, not the half-interest acquired by each partner in a joint purchase.
| Region | Residential transfer tax | Purchase AJD where sale attracts VAT |
|---|---|---|
| Andalusia | 7% | 1.2% |
| Murcia | 7.75% | 1.5% |
| Valencian Community | 9%; 11% on the whole base where value exceeds €1,000,000 | 1.4% general; 0.1% qualifying habitual home |
| Madrid | 6% | 0.4% up to €120,000; 0.5% up to €180,000; 0.75% above, applied to the whole base |
| Balearic Islands | 8%–13% scale, using statutory average rate | 1.5%; 2% on the whole base from €1,000,000 property value |
Legal framework and sources: Ley del ITP y AJD · bases, modalidades y exenciones ↗Ley del IVA · vivienda y tipos ↗Andalucía · Ley 5/2021 consolidada a 2026 ↗Murcia · Decreto Legislativo 1/2010 ↗Comunitat Valenciana · Ley 13/1997 ↗Madrid · Decreto Legislativo 1/2010 ↗Illes Balears · Decreto Legislativo 1/2014 ↗
Andalusia: value, use and personal circumstances
General rates are 7% transfer tax and 1.2% AJD. Habitual homes valued at no more than €150,000 can qualify for 6% and 1% respectively. Purchasers under 35 may obtain 3.5% transfer tax and 0.3% AJD within that value limit, subject to habitual use and statutory requirements. “Under 35” should not be confused with having already reached the thirty-fifth birthday when the tax becomes chargeable.
Disability and large-family provisions include 3.5% transfer tax and 0.1% AJD, with a €250,000 limit and requirements concerning evidence and use. Disability provisions were extended in 2026 to certain family-unit members. Other measures concern protected groups and municipalities at risk of depopulation; the latter require checking the official list for the applicable year. Particular rules for spouses and registered partners may extend a personal condition met by one of them, but should not automatically be applied to two purchasers without that qualifying relationship.
Legal framework and sources: Andalucía · Ley 5/2021 consolidada a 2026 ↗
Murcia: current rates and the correct income measure
Current general rates are 7.75% transfer tax and 1.5% AJD for property acquisitions subject to VAT. Check the currency of material still quoting 8% or 2%. Purchasers aged up to and including 40 may qualify for 3% transfer tax and 0.1% AJD if habitual-home and income conditions are satisfied. The relevant income is not gross salary: the general IRPF taxable base less the personal and family minimum must be below €40,000, and the savings taxable base must not exceed €1,800.
Separate provisions concern disability of at least 65%, large families and certain protected programmes. Large families have their own income calculation and conditions for replacement or enlargement of the home. In joint ownership, relief applies to the share of the purchaser satisfying the requirements; one spouse meeting the age condition does not automatically reduce both purchasers' tax. Check the required tax year's return and retain documentary support for the particular regime selected.
Legal framework and sources: Murcia · Decreto Legislativo 1/2010 ↗
Valencian Community: changes from June 2026
From 1 June 2026, ordinary transfer tax is 9%; property valued above €1 million attracts 11% on the entire base, not merely the excess. General AJD is 1.4%, with 0.1% for acquisitions meeting the habitual-home regime. An under-35 purchaser's first habitual home may qualify for transfer tax of 6% up to €180,000 and 8% above that figure, subject to the remaining statutory conditions.
For this youth relief, combined general and savings net taxable bases must not exceed €30,000 for an individual return or €47,000 for a joint return. Do not replace that defined tax measure with annual earnings. Large or single-parent families, specified disabilities, gender-violence victims and protected housing have particular rules, including 3% or 4% rates depending on value. Measures following the DANA floods or Campanar fire require narrowly defined facts and evidence: purchasing within an affected municipality does not itself establish entitlement to replacement-property relief.
Legal framework and sources: Comunitat Valenciana · Ley 13/1997 ↗
Madrid: reliefs and bands that are not progressive
General transfer tax is 6%. An individual's habitual-home acquisition may receive a 10% reduction of the tax liability where requirements are met and value does not exceed €250,000: the effective result is 5.4%, not a 10% tax rate. A specific 4% large-family rate has conditions and cannot be combined with that reduction. Under-35 purchasers may obtain 100% relief in certain municipalities below 2,500 inhabitants, subject to habitual use, the €250,000 limit and the other requirements.
For individual residential AJD, a rate of 0.4%, 0.5% or 0.75% is selected by total value and applied to the whole base; these are not marginal tax bands. The thresholds are €120,000 and €180,000. Habitual-home and large-family reliefs require compatibility checks, and protected housing has particular rules. For territorial benefits, use the official population and reference date specified in the legislation rather than a current informal estimate of the municipality's population.
Legal framework and sources: Madrid · Decreto Legislativo 1/2010 ↗
Balearic Islands: the general scale and average rate
Ordinary Balearic transfer tax uses a scale: 8% up to €400,000, 9% on the excess to €600,000, 10% to €1 million, 12% to €2 million and 13% above. The legislation requires an average rate based on total value, rounded to two percentage decimal places using its specific rule, before application to the purchaser's base. Simply adding marginal bands does not always produce the final tax liability.
At a total value of €700,000, the scale produces €60,000, the statutory average rate becomes 8.57% and full-ownership tax is €59,990. Dividing the property between purchasers first and applying a lower band to each half would be incorrect. General AJD is 1.5%, but property value of €1 million or more triggers 2% on the entire base in the regulated case. Keep these ordinary rates separate from habitual-home measures and the island-specific limits governing those benefits.
Legal framework and sources: Illes Balears · Decreto Legislativo 1/2014 ↗
Balearic relief does not always cover the whole base
The 2026 reforms require a distinction between the maximum qualifying property value and the amount of base receiving relief. Current ordinary value limits are €331,859.70 in Mallorca and Menorca and €378,212 in Ibiza and Formentera, with particular family rules. However, certain reduced rates and reliefs cover only the first €270,151.20 of base; the excess remains taxable. A 100% relief therefore does not guarantee a zero bill when the base exceeds that amount.
Transfer-tax rates of 4% and 2%, and AJD of 1% or 0.5%, exist for habitual-home cases with conditions concerning acquisition share, other homes and personal profile. The 100% relief for under-30 purchasers or personal disability of at least 33% adds three years' prior residence, first-home status, income and mortgage financing of at least 60% of valuation, among other conditions. Disability affecting ascendants or descendants is a different category. Complex joint purchases and partial relief should be reviewed before an individual saving is promised.
Legal framework and sources: Illes Balears · Decreto Legislativo 1/2014 ↗Illes Balears · Orden 5/2026, límites por isla (con modificaciones legales posteriores) ↗
Fictional example: two purchasers do not create two cheaper homes
A couple buys a Murcia resale with a €200,000 taxable base in equal shares. Only one purchaser fully qualifies for the 3% reduced regime. That share attracts €3,000, while the other attracts €7,750 at the general rate: a total of €10,750. Applying 3% to the entire purchase would incorrectly produce €6,000. One purchaser's age does not transform the other into an eligible beneficiary of the same relief.
In this fictional example, the file should preserve personal evidence, the taxable base and acquired shares. Other communities may expressly provide exceptions for spouses, so this calculation should not be transferred mechanically either. Value limits must be checked against the dwelling as required by law before liability is apportioned. A reliable calculation explains who receives relief, on which share and subject to what conditions; a single unexplained total prevents the buyer from spotting a discount that does not actually apply.
Legal framework and sources: Murcia · Decreto Legislativo 1/2010 ↗
Document relief and monitor later conditions
Collect certificates, family status, the required tax year's return, disability evidence and property documents according to the relief. Check mandatory deed statements and conditions continuing after purchase. Habitual-home treatment generally requires occupation and continued residence for statutory periods, subject to justified exceptions; early letting or sale may trigger repayment of relief. A reduced bill is not permission to disregard the conditions that made the reduction available in the first place.
Check the filing deadline and procedure in the competent community. Exemption or relief does not always remove the obligation to submit a return. Use the calculator to compare scenarios and carry assumptions and missing evidence into the report. Business transactions, partial rights, exchanges, multiple properties and exceptional situations may need individual calculation. If value or timing changes during negotiations, update the result before signing: recent reforms show why an old estimate, although correct when prepared, may not fit the transaction eventually completed.
Legal framework and sources: Ley del ITP y AJD · bases, modalidades y exenciones ↗Andalucía · Ley 5/2021 consolidada a 2026 ↗Murcia · Decreto Legislativo 1/2010 ↗Comunitat Valenciana · Ley 13/1997 ↗Madrid · Decreto Legislativo 1/2010 ↗Illes Balears · Decreto Legislativo 1/2014 ↗
Sources & further reading
Ley del ITP y AJD · bases, modalidades y exenciones ↗Ley del IVA · vivienda y tipos ↗Andalucía · Ley 5/2021 consolidada a 2026 ↗Murcia · Decreto Legislativo 1/2010 ↗Comunitat Valenciana · Ley 13/1997 ↗Madrid · Decreto Legislativo 1/2010 ↗Illes Balears · Decreto Legislativo 1/2014 ↗Illes Balears · Orden 5/2026, límites por isla (con modificaciones legales posteriores) ↗Editorial preview: professional legal review is pending. This guide provides general information and does not determine the legal position of a particular property.
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