Transfer tax for resale properties on the Costa Blanca, Costa Cálida and Costa Almería
ITP
Transfer tax
Transfer tax or ‘ITP’ (Impuesto sobre Transmissions Patrimoniales) - is paid when buying a resale property in Spain.
But did you know that the percentage of this transfer tax depends on the autonomous region in which the property is located?
Find out more about the transfer tax in the Costa Blanca (Comunidad Valenciana), Costa Cálida (Comunidad Murcia) and Costa Almería (Comunidad Andalucía) regions below.
What is transfer tax or ‘ITP’?
This is a tax levied on paid transfers of all types of property and rights forming part of the assets of natural or legal persons.
How do I pay the transfer tax?
From the moment the title deed is signed at the notary, you have 30 working days to pay the transfer tax. Depending on the Autonomous Community, you must submit the designated form to the Spanish tax authorities (in person, online, etc.).
For the ITP settlement when purchasing a resale property, you need to submit form ‘Modelo 600’ along with proof of payment.
If the form is filed late, arrears interest will be charged, varying by Autonomous Community.
Your solicitor or fiscal representative in Spain will assist you with the transfer tax payment.
Adaleta offers property listings in three different Autonomous Communities. Below is an overview of the transfer tax for each region:
Comunidad Valenciana
Comunidad Andalucía
Exceptions
Keep in mind that there may be exceptions and reduced rates in each community. To qualify for a reduced ITP, you must meet one of the legal requirements set out in the regulations of the autonomous community in which the property is located.
For example: being under a certain age, subsidised housing, large families or single people,... It may also be of importance that the property is intended for permanent residence (domicile).
PLEASE NOTE - When purchasing a newly built property, you will pay VAT instead of transfer tax. VAT is 10% throughout Spain (with the exception of the Canary Islands).
* Above are the valid rates in 2025 *
Besides the transfer tax, a number of other costs also apply. Think notary, registration, NIE number, solicitor fees, etc.
Don't hesitate to contact us, or download our buying guide for more information.
