Tools
ITP and purchase costs calculator. Standard rates by autonomous community.
Property Transfer Tax (ITP for existing properties) or IVA/IGIC plus AJD (new builds) are usually the largest cost besides the purchase price. We use 2026 standard regional rates. Reductions (for young buyers, large families, VPO, etc.) are not applied without verified details.
Purchase
Purchase taxes (standard rates)
ITP or VAT/IGIC + AJD according to 2026 regulations. Excluding notary and management fee estimates.
Property type
Calculated taxes
15.000 €
Tax base 250.000 € · Madrid
- ITP standard rate (6 %)
- 15.000 €
- Property price + taxes
- 265.000 €
- Standard rate only: does not apply reduced rates (youth, large family, VPO, rural, etc.).
2026 standard rates for ITP/AJD/IVA/IGIC. Base = higher of price and reference value (Art. 10 TRLITPAJD). Excludes tax relief and unverified notary/registry tariffs.
Official sources
Frequently asked questions
Which value is used to calculate ITP?
Since the anti-fraud reform (Law 11/2021), the taxable base for ITP-AJD is the Cadastral reference value, or the declared price/value if higher (Art. 10 TRLITPAJD).
Do new builds incur ITP?
No. Initial sales by developers are subject to IVA (10% on market-rate housing in mainland Spain and the Balearic Islands) or IGIC in the Canary Islands, plus AJD. ITP and IVA are mutually exclusive on the same transaction.
Who pays the AJD stamp duty on the mortgage?
Since Royal Decree-Law 17/2018, the taxable person for AJD on mortgage loan deeds is the lender (the bank), not the buyer.
Would you like to combine taxes and monthly repayments?
Simulate your mortgage including these taxes or request a study from the group's ICI broker.