In Andalusia in 2026, resale purchases pay 7% ITP; new-build purchases pay 10% IVA plus 1.2% AJD. Reduced bands of 6% and 3.5% exist for qualifying buyers, and we walk through exactly who gets them, how the tax base is set, and what a real closing budget looks like under Ley 5/2021.
TL;DR:
- Before signing, compare the deed price with the Catastro reference value; Andalusia taxes the higher figure, which can raise your bill above the negotiated price.
- Eligible primary homes may get 6% ITP up to €150,000; buyers under 35, large families, disabled buyers, and qualifying victims may get 3.5%.
- At €185,000, resale ITP is €12,950, while new build taxes total €20,720; budget 12% to 15% for closing costs, with new builds potentially higher.
- Reduced rates require a claim on Modelo 600 and supporting proof; buyers generally must occupy the home within 12 months and remain for three years.
Table of Contents
- When you pay ITP versus IVA plus AJD
- Reduced ITP rates: who qualifies and what the thresholds are
- How the taxable base is calculated and what to check beforehand
- Worked examples: what buyers actually pay at closing
- Filing and paying: Modelo 600 and the deadlines that matter
- Common pitfalls that trigger tax disputes later
- How ITP interacts with Andalusian housing subsidies
- What has changed for 2026 and what to watch
- Exemptions for first-time buyers, large families, and buyers with disabilities
- How a local agent helps you avoid tax surprises
- Get a personalized closing-cost estimate before you sign
- FAQ
- Sources
When you pay ITP versus IVA plus AJD
The two regimes never overlap on the same transaction. A given purchase falls into exactly one of them, and the distinction comes down to one question: is this the first transfer of a newly built home, or a resale?
A resale is any property that has already changed hands at least once, typically sold by a private individual or a company that is not the original developer. These purchases fall under Impuesto sobre Transmisiones Patrimoniales, known as ITP, and in Andalusia the general rate for 2026 sits at a flat 7%, with no progressive brackets tied to the purchase price.
A new-build purchase is the first transfer from a developer or promoter to the buyer. These sales are subject to value added tax rather than ITP: 10% IVA on the purchase price, plus 1.2% AJD, the regional stamp duty known as Actos Jurídicos Documentados.
AJD deserves its own explanation because it shows up in more places than just new-build sales. It is a documentary tax charged on notarized acts that are recorded in a public registry, which means it also applies separately to mortgage deeds, even on a resale purchase where ITP covers the transfer itself.
A few practical signals help you work out which regime applies before you even ask a notary:
- If the seller is a private individual or an investor who already owned the home, expect ITP at 7%.
- If the seller is the construction company or developer selling the unit for the first time, expect IVA at 10% plus AJD at 1.2%.
- A property that was rented out by its first owner and is now being resold may count as a resale for tax purposes, even if it was never previously “lived in.”
- Commercial premises and parking spaces sold separately from a home may have different tax treatment, so confirm the applicable regime with the notary or gestor handling the deed.
Knowing which bucket your purchase falls into early changes how you budget, because IVA and ITP are not interchangeable and the difference between 7% and 11.2% on a mid-range property is thousands of euros.
Reduced ITP rates: who qualifies and what the thresholds are
Andalusia’s Ley 5/2021 sets out reduced bands for buyers who meet specific conditions tied to the property’s value and the buyer’s personal circumstances.
A 6% reduced rate may apply to a qualifying primary residence valued up to €150,000, compared with the general 7% rate that applies when the reduced-rate conditions are not met.
A deeper reduction to 3.5% applies to several protected groups buying their vivienda habitual, generally with higher value ceilings than the standard 6% band:
- Buyers under 35 purchasing their primary residence, subject to the applicable value ceiling.
- Victims of domestic violence or terrorism acquiring a habitual residence, subject to the applicable conditions.
- Buyers with a recognized disability purchasing a qualifying habitual residence.
- Members of large families purchasing a qualifying habitual residence.
Junta de Andalucía guidance ties these reductions to specific value ceilings that can run as high as €250,000 for some protected categories, and AJD itself carries parallel reduced bands of 0.3% and 0.1% for buyers who qualify under the same groups. The age threshold of 35 and the value caps both trace back to Article 41 and related provisions of Ley 5/2021, not to a separate municipal rule, so they apply uniformly across the region.
Reduced rates can cut the tax bill on a €150,000 home from €10,500 to €9,000, a difference of 1,500 euros that many eligible buyers never claim simply because they did not know to ask.
None of these reductions are granted automatically. Eligibility is based on self-declaration when you file Modelo 600, and the tax authority can later request supporting documents such as a disability certificate, a large-family título, proof of age, or evidence that the property is your habitual residence. Getting this declaration wrong, whether by mistake or by overreaching on an investment property, is one of the most common sources of later disputes.
How the taxable base is calculated and what to check beforehand
The tax is not necessarily calculated on the price you agreed with the seller. Spanish tax authorities, including Andalusia’s, use the higher of two figures: the price stated in the deed, or the property’s Catastro reference value, an administratively assigned value meant to approximate market price.
This matters because the two figures frequently diverge. If you negotiate a purchase price below the Catastro reference value, you still pay ITP or AJD on the higher reference figure, not on what you actually paid. Buyers who skip this check sometimes discover at filing time that their tax bill is larger than expected, simply because the official valuation outpaced the agreed sale price.
Before signing anything, it is worth running through a short checklist:
- Request the Catastro reference value for the property from the Sede Electrónica del Catastro and compare it with the agreed purchase price.
- Ask the seller or their agent for a recent IBI receipt and check whether it provides useful information about the Catastro value.
- Confirm with your gestor or lawyer which figure, deed price or reference value, will form the taxable base before calculating your expected ITP or AJD.
- If the reference value seems inflated relative to the property’s condition, ask your advisor whether an appeal or correction is worth pursuing.
Pro Tip: Check the Catastro reference value before signing and ask your advisor how it will affect the Modelo 600 filing.
Skipping this step is one of the quickest ways to end up paying more tax than the purchase price alone would suggest.
Worked examples: what buyers actually pay at closing
Numbers make this concrete. Here is what the headline rates mean in practice across a few common price points, assuming the taxable base matches the deed price.
Take the €185,000 resale example in detail. At the general 7% ITP rate, the tax due is €12,950.
For a new-build at the same €185,000 price point, IVA and AJD together produce €20,720 in tax alone, more than the resale figure. This is the single biggest reason buyers choosing between a resale apartment and an off-plan new-build unit need to run both numbers before falling in love with either option.
Tax, however, is only part of the closing bill. Professional advisors commonly budget 12% to 15% of the property value to cover the full stack: ITP or IVA plus AJD, notary fees, Land Registry fees, and legal or gestoría fees for handling the paperwork. Buyers who plan only for the tax line and forget notary and registry costs regularly find themselves short at the worst possible moment, days before signing.
Our guide to purchase costs across Spain breaks down how these percentages compare nationally, which is useful context if you are also considering properties outside Andalusia. For new-build buyers specifically, our explainer on IVA for new homes covers how the 10% rate interacts with other charges in more detail.
Filing and paying: Modelo 600 and the deadlines that matter
Spain does not send buyers a tax bill. Instead, the buyer is responsible for self-assessing the tax owed through a process called autoliquidation, using Modelo 600, the standard form for ITP and AJD in Andalusia.
This means you, or more realistically your gestor or lawyer acting on your behalf, must correctly classify the transaction (resale versus new build), select the applicable rate (general or reduced), calculate the tax base (deed price or Catastro reference value, whichever is higher), and submit payment within the filing window.
A few points matter most here:
- Check the official filing window and arrange filing and payment promptly after signing the deed.
- Forms are submitted through ATRIAN, the Andalusian tax agency’s online platform, or in person at designated offices.
- Supporting documentation, including the signed deed, proof of any reduced-rate eligibility, and the Catastro reference value, should be ready before you start the filing process.
- Mortgage deeds, when applicable, generate a separate AJD filing alongside the main transfer filing.
Late filing or underpayment can have financial consequences, and an incorrect classification, such as claiming a reduced rate you do not qualify for, can lead to reassessment. Check the official filing requirements and seek advice if you are unsure how to classify the transaction.
Common pitfalls that trigger tax disputes later
Most disputes over ITP in Andalusia trace back to a handful of recurring mistakes, and nearly all of them are avoidable with a bit of advance planning.
The most frequent one involves vivienda habitual status. Tax authorities interpret this strictly: the property generally needs to become your actual residence within twelve months of purchase, and you typically need to live there for a minimum of three years. Sell or stop residing there sooner, and you risk losing the reduced rate retroactively, which means paying back the difference plus interest.
Beyond that, the recurring triggers for disputes are fairly consistent:
- Using the deed price as the tax base without checking whether the Catastro reference value is higher.
- Claiming a reduced rate for a property that is actually a second home or an investment, not a genuine primary residence.
- Missing or incomplete documentation proving eligibility for a reduced rate based on disability, large-family status, or age.
- Filing Modelo 600 late or classifying a new-build purchase as a resale by mistake.
Pro Tip: Keep every document that proves your eligibility for a reduced rate, such as a disability certificate, a large-family título, or proof of age, in a single folder before you file Modelo 600, not after a tax office asks for it.
A short pre-closing checklist helps catch potential issues: confirm the Catastro reference value, verify which rate applies to your situation, gather supporting documents for any reduction you plan to claim, and ask your gestor to confirm the filing deadline in writing.
How ITP interacts with Andalusian housing subsidies
ITP reductions sit alongside, rather than instead of, other housing support measures in Andalusia.
That said, the two systems do not always use identical definitions. The safest approach is to check each program’s conditions separately rather than assume they line up.
The tax reductions described here apply to qualifying habitual residences, while housing aid has its own eligibility criteria. Check the relevant rules for each. If you are buying a home you intend to actually live in, it is worth asking a gestor or advisor whether any current regional subsidy applies on top of your ITP reduction, since the combination can meaningfully lower your total cost of entry.
What has changed for 2026 and what to watch
The headline rates for 2026, 7% general ITP on resale and 10% IVA plus 1.2% AJD on new build, carry forward the structure set by Ley 5/2021, which remains the governing law for transferred and documented taxes in Andalusia. The reduced bands for vivienda habitual, young buyers, large families, and buyers with disabilities also continue under the same framework.
Because tax policy in Spain’s autonomous communities can shift with each regional budget cycle, buyers planning a purchase later in 2026 should confirm the current rate directly with Junta de Andalucía’s official ITP and AJD guidance before signing, rather than relying on a rate they saw months earlier. This is especially relevant for the Catastro reference value, which is updated periodically and can move a property’s taxable base even when the headline percentage stays flat.
Rates can change, so a prudent buyer should check the current rules close to signing.
Exemptions for first-time buyers, large families, and buyers with disabilities
The reduced ITP bands described earlier provide tax relief for qualifying buyers rather than a separate exemption.
This distinction matters because “exemption” and “reduced rate” are not the same thing. A reduced rate is not the same as an exemption. Eligibility depends on the relevant conditions, including whether the property qualifies as the buyer’s habitual residence. Check the rules for your circumstances before claiming a reduction.
If you fall into more than one protected category, check the applicable rules to establish which rate applies. Also review the conditions for any regional housing subsidy separately.
How a local agent helps you avoid tax surprises
We have sat across the table from enough buyers to know that the tax line on a closing statement is rarely where people expect it to be. Our role at those moments is practical: we help budget for ITP, AJD, or IVA alongside notary and registry costs before you sign.
We can help you identify documents that may be relevant to a reduced-rate claim, coordinate with gestores on Modelo 600 filings, and support non-resident buyers through financing. Our team works across languages with buyers who are new to the Spanish system.
If you want a clearer picture of what your specific purchase will cost before you make an offer, it is worth asking for a personalized estimate rather than relying on a general rule of thumb.
Get a personalized closing-cost estimate before you sign
Buying in Andalusia means juggling ITP or IVA rates, AJD, notary fees, registry costs, and gestor fees, often with reduced-rate eligibility rules that are easy to misjudge without local experience. We help buyers put real numbers on all of it before they commit to a purchase.
Our services page covers the areas that matter most at this stage:
- Budgeting support that accounts for ITP, AJD, or IVA alongside notary and registry fees specific to your purchase.
- Coordination of certificates like the cédula de habitabilidad and certificado energético that your filing may require.
- Financing assistance for non-resident buyers working through Spanish mortgage requirements.
- Guidance on administrative requirements for Andalusian property purchases.
None of this replaces independent legal advice, but it does mean fewer administrative surprises between your offer and your signing date. Reach out through our services page to request a cost estimate tailored to the property you have in mind.
This article is general information, not a substitute for advice from a qualified financial advisor. Consult a qualified financial professional about your own circumstances before acting on anything here.
FAQ
What is the ITP rate in Andalusia for 2026?
The general ITP rate for resale property purchases in Andalusia in 2026 is a flat 7%, applied regardless of the property’s price.
Do new-build homes pay ITP or IVA in Andalusia?
New-build homes purchased directly from a developer pay 10% IVA plus 1.2% AJD instead of ITP. ITP applies only to resale purchases, and the two regimes never apply to the same transaction.
Who qualifies for the reduced 3.5% ITP rate?
Buyers under 35 purchasing a primary residence, members of large families, people with a recognized disability, and victims of gender violence or terrorism can qualify for the 3.5% reduced rate, subject to value ceilings that can reach up to €250,000 depending on the category. Eligibility is declared when filing Modelo 600 and can require supporting documentation.
How much should I budget for closing costs in Andalusia?
Professional advisors typically recommend budgeting 12% to 15% of the property value to cover ITP or IVA plus AJD, notary fees, registry fees, and legal or gestoría costs. This range covers most resale purchases, though new-build costs can run higher due to the combined IVA and AJD charges.
What happens if I sell my home before three years as a reduced-rate buyer?
Selling or ceasing to live in the property before the typical three-year minimum residence period can trigger a loss of the reduced-rate benefit. Tax authorities can reassess the transaction at the general rate and charge the difference plus interest retroactively.
