The costs of buying a resale home in Spain usually add up to 4% to 11% of the price, and almost all of it is ITP (property transfer tax), set by each region: from 4% in the Basque Country to 10% in Catalonia, with an effective 3% in Ceuta and Melilla. On a €150,000 flat with a mortgage, the home buying costs calculator gives €13,637.10 at an 8% ITP (Galicia, for example): €12,000 of tax and €1,637.10 for the notary, land registry, gestoría and valuation. In Madrid it would be €10,637.10 and in Catalonia, €16,637.10.
Below you will find ITP by autonomous community in 2026 with its law, the reduced rates and what you do not have to pay. If you are investing, add the total in the rental yield calculator; for the mortgage, check your mortgage affordability.
What costs come with buying a resale flat in Spain?
Buying from a private seller involves five items, and only the first is a tax:
Buying costs = tax base × ITP rate + notary + land registry + gestoría + valuation
- ITP (impuesto de transmisiones patrimoniales): on the price in the deed or, in the common-regime regions and Ceuta and Melilla, on the Cadastre reference value if higher. Roughly 75% to 90% of the total.
- Notary: the deed, under the official fee scale: about €561 including VAT on €150,000.
- Land registry: registering the home in your name, also under a fee scale: about €222.
- Gestoría: files the tax and takes the deed to the registry; optional without a mortgage. The calculator counts €453.75.
- Valuation: only with a mortgage: €400 (€300 to €500).
What you do not pay: the notary, registry and gestoría for the mortgage are the bank’s (art. 14 of Ley 5/2019), and so is the stamp duty (AJD) on the loan (Real Decreto-ley 17/2018). The municipal capital gains tax (plusvalía) and cancelling the seller’s mortgage are the seller’s. A resale pays no VAT or AJD: ITP replaces them.
ITP by autonomous community in 2026
General ITP rate for a resale home in each territory, with the article that sets it and the tax on €150,000. These are the calculator’s rates, checked against each law on 20 October 2026.
| Region | General ITP rate 2026 | Law in force | ITP on €150,000 |
|---|---|---|---|
| Andalusia | 7% | art. 41 Ley 5/2021 | €10,500 |
| Aragon | 8% up to €400,000; 8.5% to 10% in bands | art. 121-1 DLeg. 1/2005 | €12,000 |
| Asturias | 8% up to €300,000; 9% up to €500,000; 10% above (on the whole value) | art. 26 DLeg. 2/2014 | €12,000 |
| Balearic Islands | 8% up to €400,000; 9% to 13% in bands | art. 10 DLeg. 1/2014 | €12,000 |
| Canary Islands | 6.5% | art. 31 DLeg. 1/2009 | €9,750 |
| Cantabria | 9% | art. 9 DLeg. 62/2008 | €13,500 |
| Castilla-La Mancha | 9% | art. 19 Ley 8/2013 | €13,500 |
| Castile and León | 8% up to €250,000; 10% on the excess | arts. 24 and 25 DLeg. 1/2013 | €12,000 |
| Catalonia | 10% up to €600,000; 11%, 12% and 13% in bands | art. 641-1 DLeg. 1/2024 (Book Six of the Tax Code) | €15,000 |
| Ceuta and Melilla | 6% with a 50% tax credit (3% effective) | arts. 11 and 57 bis ITPAJD Act (RDLeg. 1/1993) | €4,500 |
| Valencian Community | 9% (11% if the value exceeds €1,000,000) | art. 13 Ley 13/1997 | €13,500 |
| Extremadura | 8% up to €360,000; 10% and 11% in bands | art. 36 DLeg. 1/2018 | €12,000 |
| Galicia | 8% | art. 14 DLeg. 1/2011 | €12,000 |
| La Rioja | 7% | art. 44 Ley 10/2017 | €10,500 |
| Madrid | 6% | art. 28 DLeg. 1/2010 | €9,000 |
| Murcia | 7.75% | art. 6 DLeg. 1/2010 | €11,625 |
| Navarre | 6% | art. 8 DFLeg. 129/1999 | €9,000 |
| Álava (Araba) | 4% | art. 43 Foral Law 11/2003 | €6,000 |
| Bizkaia | 4% | art. 13 Foral Law 1/2011 | €6,000 |
| Gipuzkoa | 4% | art. 11 Foral Law 18/1987 | €6,000 |
In Catalonia, the Balearic Islands, Aragon, Castile and León and Extremadura the rate rises in bands, as with income tax: €700,000 in Catalonia pays €71,000 (10% of 600,000 and 11% of 100,000). One recent change: the Valencian Community cut its rate from 10% to 9% on 1 June 2026. Rates are reviewed with regional budgets, usually in January, and the Ministry of Finance lists them in «Tributación autonómica. Medidas 2026».
How much does it cost to buy a €150,000 flat in each region?
Example with the calculator: €150,000, resale, no reduced rates (a flat to let), with a gestoría and an 80% mortgage (€120,000):
| Item | Madrid (6%) | Andalusia (7%) | Galicia (8%) | Catalonia (10%) |
|---|---|---|---|---|
| ITP | €9,000.00 | €10,500.00 | €12,000.00 | €15,000.00 |
| Notary (deed, fee + pages and copies + VAT) | €561.25 | €561.25 | €561.25 | €561.25 |
| Land registry (fee + filing and notes + VAT) | €222.10 | €222.10 | €222.10 | €222.10 |
| Gestoría (average estimate incl. VAT) | €453.75 | €453.75 | €453.75 | €453.75 |
| Mortgage valuation (estimate) | €400.00 | €400.00 | €400.00 | €400.00 |
| Total buying costs | €10,637.10 (7.09%) | €12,137.10 (8.09%) | €13,637.10 (9.09%) | €16,637.10 (11.09%) |
| Savings needed (€30,000 deposit + costs) | €40,637.10 | €42,137.10 | €43,637.10 | €46,637.10 |
Elsewhere: €7,637.10 in Álava, Bizkaia and Gipuzkoa (4%), €11,243.96 in the Canary Islands (6.5%, with IGIC on fees) and €5,922.39 in Ceuta and Melilla (3% effective; fees without IPSI).
Open this example in the calculator
The link loads €150,000, Galicia, resale and a €120,000 mortgage: you will see €13,637 of costs (9.09% of the price) and €43,637 of savings needed (the calculator rounds to the euro). Change the region to compare.
Calculating buying costs with the calculator
The home buying costs calculator applies your region’s rates and the official fee scales, free and with no sign-up:
- Enter the price in the deed and choose the region and resale. If you know the Cadastre reference value, add it.
- Tick main home, young buyer or large family only if you qualify, and leave With mortgage on with the loan amount if you will take one.
- Read the total, the percentage of the price and the savings needed: deposit plus costs.
If you are buying to let, take that total to the “Purchase costs” field in the rental yield calculator, which estimates 10% of the price by default.
Is there a reduced ITP for young buyers or a main home?
Yes, in almost every region, but only for your main home and with limits on age, value, income or wealth; buy to let and you pay the general rate. Examples on €150,000, meeting the requirements:
- Madrid: a 10% tax credit for a main home worth up to €250,000 (art. 30 bis DLeg. 1/2010): €8,100 of ITP instead of €9,000.
- Andalusia: 6% for a main home worth up to €150,000, and 3.5% if you are also under 35 (art. 43 Ley 5/2021): €9,000 or €5,250.
- Galicia: 3% for buyers under 36 within a wealth limit (art. 14 DLeg. 1/2011): €4,500 instead of €12,000.
- Catalonia: 5% up to age 35 with income of up to €36,000 (art. 641-5 DLeg. 1/2024): €7,500 instead of €15,000.
There are more cases (large families, disability, small towns). The calculator does not check income or wealth: tick them only if you qualify.
What is the reference value and when does ITP go up?
It is the value the Cadastre (Catastro) gives each property. Since 2022, in the common-regime regions and Ceuta and Melilla, ITP is charged on the higher of the price and that value (art. 10 of the ITPAJD Act, as amended by Ley 11/2021). Buy a flat in Madrid for €150,000 with a reference value of €180,000 and you pay €10,800 of ITP, not €9,000. Look it up for free on the Cadastre e-office before agreeing the price. It does not apply in the Basque Country or Navarre.
How much do the notary and land registry charge?
They charge under official scales based on the value in the deed, with a 5% discount: notaries under Real Decreto 1426/1989 and registrars under Real Decreto 1427/1989. On €150,000, the notary comes to €561.25 and the registry to €222.10, including VAT. They rise little with the price: €590.13 and €239.47 on €200,000.
Who pays? Article 1455 of the Civil Code puts the deed on the seller and the first copy on the buyer, unless agreed otherwise; in practice the buyer usually pays the whole notary bill, and that is how the calculator counts it. The registry, as a cost after the sale, is the buyer’s.
What changes if the home is new?
The developer’s first sale pays 10% VAT (art. 91 of the VAT Act) instead of ITP, plus AJD on the deed, set by each region. On €150,000 in Madrid that is €15,000 of VAT and €750 of AJD (0.5%): €17,387.10 in total with a mortgage, against €10,637.10 for a resale. The Canary Islands charge IGIC instead, and Ceuta and Melilla, IPSI.
How do buying costs affect rental yield?
A lot, because you pay them on day one and the rent does not give them back. In Ladrillómetro’s reference flat (€150,000 and €850 a month) we count €15,000 of costs, a prudent 10% round figure, and €5,000 of works: gross yield falls from 6.8% on the price to 6.0% on the investment. With the calculator’s €13,637.10 at 8% ITP, the investment would be €168,637.10 and gross yield 6.05%; in Madrid, 6.16%, and in Catalonia, 5.94%.
As an investor you will not get reduced rates: for the same flat, Catalonia charges €6,000 more ITP than Madrid. For net yield and cash-on-cash, go on to gross yield, net yield and cash-on-cash and what a good rental yield is in Spain.
Run your own numbers
Enter the price and the region and see the ITP, notary, registry and the savings you need. Free, no sign-up.
Open the home buying costs calculator Check my affordability
For information only; this is not financial or tax advice. Confirm rates and requirements with your region’s tax office or your notary before signing.