Per municipality, with the source

Property rules in Spain

Which rules apply to buying, letting and splitting a property? Here they are per municipality, with the official source, the quote and the date. We assume a home or building you do not live in yourself.

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6,202 of 8,132municipalities researched

6,202municipalities with rules of their own

4national rules

As of 16 October 2026. A municipality counts as researched once we have read its bylaws.

What applies everywhere in Spain

These rules apply in every municipality. A municipality can add rules of its own.

Buying

IVA en vivienda nueva

National

If you buy a new home from a developer, you pay VAT (IVA) instead of the tax on an existing home. In Spain the VAT comes on top of the purchase price, and you also pay the region's deed tax (AJD).

VAT: 10% of the purchase price

Source: boe.es, Ley 37/1992 del IVA, art. 91.Uno.1.7.º · updated on 16 October 2026

Quote from the source

7.º Los edificios o partes de los mismos aptos para su utilización como viviendas, incluidas las plazas de garaje, con un máximo de dos unidades, y anexos en ellos situados que se transmitan conjuntamente.

Owning

IRNR (rentas imputadas, Modelo 210)

National

Do you live outside Spain and not let the home? Then you pay income tax every year on a set notional income from that home.

Source: boe.es, Texto refundido de la Ley del IRNR, art. 13.1.h · updated on 16 October 2026

Quote from the source

h) Las rentas imputadas a los contribuyentes personas físicas titulares de bienes inmuebles urbanos situados en territorio español no afectos a actividades económicas.

Selling

Ganancia patrimonial de no residentes (IRNR)

National

If you do not live in Spain, you pay tax on the gain when you sell. The buyer also withholds part of the purchase price for the tax authority.

Rate: 19% of the gain
Paid by the buyer: 3% of the purchase price

Source: boe.es, Texto refundido de la Ley del IRNR, art. 25.1.f y 25.2 · updated on 16 October 2026

Quote from the source

3.º Ganancias patrimoniales que se pongan de manifiesto con ocasión de transmisiones de elementos patrimoniales.

Ganancia patrimonial (IRPF)

National

If you live in Spain, you pay income tax on the gain when you sell, in brackets: the higher the gain, the higher the rate.

On a gain up to €6,000: 19% of the gain
On a gain from €6,000, on a gain up to €50,000: 21% of the gain
On a gain from €50,000, on a gain up to €200,000: 23% of the gain
On a gain from €200,000, on a gain up to €300,000: 27% of the gain
On a gain from €300,000: 30% of the gain

Source: boe.es, Ley 35/2006 del IRPF, art. 66 · updated on 16 October 2026

Quote from the source

A la base liquidable del ahorro se le aplicarán los tipos que se indican en la siguiente escala:

How many municipalities have a rule of their own

As of 16 October 2026. A municipality we have not read yet is not counted here.

Impuesto sobre Bienes Inmuebles (IBI)6,195 municipalities
Plusvalía municipal (IIVTNU)6,194 municipalities
Licencia de vivienda turística19 municipalities

Compare municipalities on one question

For each question you see how many municipalities have an answer and how many we read without finding the rule. You also see how many we have not read yet.

Question	Answer known	Not researched
May you let short term?	1,327	6,805
How much tourist tax do you pay per night?	0	8,132
Is the level of the rent regulated?	0	8,132
How much ITP do you pay?	1,327	6,805
How much tax do you pay on a new-build home?	8,132	0
What is the IBI rate?	6,194	1,938
Do you pay tax on the gain when you sell?	8,132	0

Not researched means we do not know yet. It does not mean there is no rule.

Municipalities with rules of their own

Each municipality here has its own page with its rules, the national rules and what we do not know yet.

A Arnoia2 rules of its own
Ababuj2 rules of its own
Abades2 rules of its own
Abadía2 rules of its own
Abadín2 rules of its own
Abajas2 rules of its own
Ábalos2 rules of its own
A Baña2 rules of its own
Abánades2 rules of its own
Abanilla2 rules of its own
Abarán2 rules of its own
Abarca de Campos2 rules of its own
Abegondo2 rules of its own
Abejar2 rules of its own
Abejuela2 rules of its own
Abella de la Conca2 rules of its own
Abengibre2 rules of its own
Abenójar2 rules of its own
Abertura2 rules of its own
Abia de la Obispalía2 rules of its own
Abia de las Torres2 rules of its own
Abiego2 rules of its own
Abizanda2 rules of its own
Abla2 rules of its own
Ablanque2 rules of its own
A Bola2 rules of its own
Abrera2 rules of its own
Abrucena2 rules of its own
Abusejo2 rules of its own
A Cañiza2 rules of its own
A Capela2 rules of its own
Acebedo2 rules of its own
Acebo2 rules of its own
Acedera2 rules of its own
Acehúche2 rules of its own
Aceituna2 rules of its own
Aceuchal2 rules of its own
A Coruña2 rules of its own
Adahuesca2 rules of its own
Adamuz2 rules of its own
Adanero2 rules of its own
Adeje2 rules of its own
Adobes2 rules of its own
Adra2 rules of its own
Adrada de Haza2 rules of its own
Adrada de Pirón2 rules of its own
Adradas2 rules of its own
Adrados2 rules of its own
A Estrada2 rules of its own
A Fonsagrada2 rules of its own
Agaete2 rules of its own
Agallas2 rules of its own
Àger2 rules of its own
Agolada2 rules of its own
Agoncillo2 rules of its own
Agost2 rules of its own
Agramunt2 rules of its own
Ágreda2 rules of its own
Agres2 rules of its own
Agrón2 rules of its own
Aguadulce2 rules of its own
A Guarda2 rules of its own
Aguas Cándidas2 rules of its own
Aguatón2 rules of its own
Aguaviva2 rules of its own
A Gudiña2 rules of its own
Agudo2 rules of its own
Agüero2 rules of its own
Aguilafuente2 rules of its own
Aguilar de Bureba2 rules of its own
Aguilar de Campoo2 rules of its own
Aguilar de la Frontera2 rules of its own
Aguilar del Alfambra2 rules of its own
Aguilar del Río Alhama2 rules of its own
Aguilar de Segarra2 rules of its own
Águilas2 rules of its own
Agüimes2 rules of its own
Agullana2 rules of its own
Agulo2 rules of its own
Ahigal2 rules of its own
Ahigal de los Aceiteros2 rules of its own
Ahigal de Villarino2 rules of its own
Ahillones2 rules of its own
Aiguafreda2 rules of its own
Aiguamúrcia2 rules of its own
Aiguaviva2 rules of its own
Aigües2 rules of its own
A Illa de Arousa2 rules of its own
Aín2 rules of its own
Aínsa-Sobrarbe2 rules of its own
Aisa2 rules of its own
Aitona2 rules of its own
Ajalvir2 rules of its own
Ajamil de Cameros2 rules of its own
Ajofrín2 rules of its own
Alacant/Alicante3 rules of its own
Alacón2 rules of its own
Alagón del Río2 rules of its own
Alaior2 rules of its own
Alájar2 rules of its own
Alajeró2 rules of its own
A Lama2 rules of its own
Alameda2 rules of its own
Alameda de la Sagra2 rules of its own
Alameda del Valle2 rules of its own
Alamedilla2 rules of its own
Alamillo2 rules of its own
Alaminos2 rules of its own
Alange2 rules of its own
Alanís2 rules of its own
A Laracha2 rules of its own
Alaraz2 rules of its own
Alar del Rey2 rules of its own
Alarilla2 rules of its own
Alaró2 rules of its own
Alàs i Cerc2 rules of its own
Alatoz2 rules of its own
Alba2 rules of its own
Albacete2 rules of its own
Alba de Cerrato2 rules of its own
Alba de Tormes2 rules of its own
Alba de Yeltes2 rules of its own
Albaida del Aljarafe2 rules of its own
Albalá2 rules of its own
Albaladejo2 rules of its own
Albaladejo del Cuende2 rules of its own
Albalate de Cinca2 rules of its own
Albalate del Arzobispo2 rules of its own
Albalate de las Nogueras2 rules of its own
Albalate de Zorita2 rules of its own
Albalatillo2 rules of its own
Albanchez2 rules of its own
Albanchez de Mágina2 rules of its own
Albanyà2 rules of its own
Albares2 rules of its own
Albarracín2 rules of its own
Albarreal de Tajo2 rules of its own
Albatana2 rules of its own
Albatàrrec2 rules of its own
Albatera2 rules of its own
Albelda2 rules of its own
Albelda de Iregua2 rules of its own
Albendea2 rules of its own
Albendiego2 rules of its own
Albentosa2 rules of its own
Alberite2 rules of its own
Albero Alto2 rules of its own
Albero Bajo2 rules of its own
Alberuela de Tubo2 rules of its own
Albesa2 rules of its own
Albillos2 rules of its own
Albinyana2 rules of its own
Albocàsser2 rules of its own
Alboloduy2 rules of its own
Albolote2 rules of its own
Albondón2 rules of its own
Albons2 rules of its own
Alborea2 rules of its own
Albornos2 rules of its own
Albox2 rules of its own
Albudeite2 rules of its own
Albuñán2 rules of its own
Albuñol2 rules of its own
Albuñuelas2 rules of its own
Alburquerque2 rules of its own
Alcabón2 rules of its own
Alcadozo2 rules of its own
Alcaine2 rules of its own
Alcalá de Guadaíra2 rules of its own
Alcalá de Gurrea2 rules of its own
Alcalá de Henares2 rules of its own
Alcalá de la Selva2 rules of its own
Alcalá del Júcar2 rules of its own
Alcalá del Obispo2 rules of its own
Alcalá de los Gazules2 rules of its own
Alcalá del Río2 rules of its own
Alcalá del Valle2 rules of its own
Alcalà de Xivert2 rules of its own
Alcalá la Real2 rules of its own
Alcalalí2 rules of its own
Alcampell2 rules of its own
Alcanadre2 rules of its own
Alcanar2 rules of its own
Alcañiz2 rules of its own
Alcañizo2 rules of its own
Alcanó2 rules of its own
Alcántara2 rules of its own
Alcantarilla2 rules of its own
Alcantud2 rules of its own
Alcaracejos2 rules of its own
Alcaraz2 rules of its own
Alcarràs2 rules of its own
Alcaucín2 rules of its own
Alcaudete2 rules of its own
Alcaudete de la Jara2 rules of its own
Alcázar de San Juan2 rules of its own
Alcoba2 rules of its own
Alcobendas2 rules of its own
Alcocer2 rules of its own
Alcocero de Mola2 rules of its own
Alcohujate2 rules of its own
Alcoi/Alcoy2 rules of its own
Alcolea2 rules of its own
Alcolea de Calatrava2 rules of its own
Alcolea de Cinca2 rules of its own
Alcolea de las Peñas2 rules of its own
Alcolea del Pinar2 rules of its own
Alcolea del Río2 rules of its own
Alcolea de Tajo2 rules of its own
Alcoleja2 rules of its own
Alcoletge2 rules of its own
Alcollarín2 rules of its own
Alconaba2 rules of its own
Alconada2 rules of its own
Alconada de Maderuelo2 rules of its own
Alconchel2 rules of its own
Alconchel de la Estrella2 rules of its own
Alconera2 rules of its own
Alcóntar2 rules of its own
Alcorcón2 rules of its own
Alcorisa2 rules of its own
Alcoroches2 rules of its own
Alcosser2 rules of its own
Alcover2 rules of its own
Alcubierre2 rules of its own
Alcubilla de Avellaneda2 rules of its own
Alcubilla de las Peñas2 rules of its own
Alcubillas2 rules of its own
Alcúdia2 rules of its own
Alcudia de Monteagud2 rules of its own
Alcudia de Veo2 rules of its own
Alcuéscar2 rules of its own
Aldeacentenera2 rules of its own
Aldeacipreste2 rules of its own
Aldeadávila de la Ribera2 rules of its own
Aldea del Cano2 rules of its own
Aldea del Fresno2 rules of its own
Aldea del Obispo2 rules of its own
Aldea del Rey2 rules of its own
Aldea en Cabo2 rules of its own
Aldealafuente2 rules of its own
Aldealcorvo2 rules of its own
Aldealengua2 rules of its own
Aldealengua de Pedraza2 rules of its own
Aldealengua de Santa María2 rules of its own
Aldealices2 rules of its own
Aldealpozo2 rules of its own
Aldealseñor2 rules of its own
Aldeanueva de Barbarroya2 rules of its own
Aldeanueva de Ebro2 rules of its own
Aldeanueva de Figueroa2 rules of its own
Aldeanueva de Guadalajara2 rules of its own
Aldeanueva de la Serrezuela2 rules of its own
Aldeanueva de la Sierra2 rules of its own
Aldeanueva de la Vera2 rules of its own
Aldeanueva del Camino2 rules of its own
Aldeanueva del Codonal2 rules of its own
Aldeanueva de San Bartolomé2 rules of its own
Aldeanueva de Santa Cruz2 rules of its own
Aldeaquemada2 rules of its own
Aldearrodrigo2 rules of its own
Aldearrubia2 rules of its own
Aldeaseca2 rules of its own
Aldeaseca de Alba2 rules of its own
Aldeaseca de la Frontera2 rules of its own
Aldeasoña2 rules of its own
Aldeatejada2 rules of its own
Aldeavieja de Tormes2 rules of its own
Aldehorno2 rules of its own
Aldehuela de la Bóveda2 rules of its own
Aldehuela del Codonal2 rules of its own
Aldehuela del Jerte2 rules of its own
Aldehuela de Periáñez2 rules of its own
Aldehuela de Yeltes2 rules of its own
Aldeire2 rules of its own
Aldeonte2 rules of its own
Aldover2 rules of its own
Aledo2 rules of its own
Alella2 rules of its own
Alentisque2 rules of its own
Alerre2 rules of its own
Alesanco2 rules of its own
Alesón2 rules of its own
Alfacar2 rules of its own
Alfafara2 rules of its own
Alfambra2 rules of its own
Alfántega2 rules of its own
Alfara de Carles2 rules of its own
Alfarnate2 rules of its own
Alfarnatejo2 rules of its own
Alfaro2 rules of its own
Alfarràs2 rules of its own
Alfés2 rules of its own
Alfondeguilla2 rules of its own
Alforja2 rules of its own
Alfoz2 rules of its own
Alfoz de Bricia2 rules of its own
Alfoz de Lloredo2 rules of its own
Alfoz de Quintanadueñas2 rules of its own
Alfoz de Santa Gadea2 rules of its own
Algadefe2 rules of its own
Algaida2 rules of its own
Algar2 rules of its own
Algar de Mesa2 rules of its own
Algarinejo2 rules of its own
Algarra2 rules of its own
Algarrobo2 rules of its own
Algatocín2 rules of its own
Algeciras2 rules of its own
Algerri2 rules of its own
Algete2 rules of its own
Algimia de Almonacid2 rules of its own
Algodonales2 rules of its own
Algora2 rules of its own
Algorfa2 rules of its own
Alguaire2 rules of its own
Alguazas2 rules of its own
Algueña2 rules of its own
Alhabia2 rules of its own
Alhama de Almería2 rules of its own
Alhama de Granada2 rules of its own
Alhama de Murcia2 rules of its own
Alhambra2 rules of its own
Alhaurín de la Torre2 rules of its own
Alhaurín el Grande2 rules of its own
Alhendín2 rules of its own
Alhóndiga2 rules of its own
Alía2 rules of its own
Aliaga2 rules of its own
Aliaguilla2 rules of its own
Alicún2 rules of its own
Alicún de Ortega2 rules of its own
Alija del Infantado2 rules of its own
Alió2 rules of its own
Alique2 rules of its own
Aliseda2 rules of its own
Aliud2 rules of its own
Aljaraque2 rules of its own
Aljucén2 rules of its own
Allande2 rules of its own
Allariz2 rules of its own
Allepuz2 rules of its own
Aller2 rules of its own
Alloza2 rules of its own
Allueva2 rules of its own
Almacelles2 rules of its own
Almáchar2 rules of its own
Almadén2 rules of its own
Almadén de la Plata2 rules of its own
Almadrones2 rules of its own
Almagro2 rules of its own
Almajano2 rules of its own
Almaluez2 rules of its own
Almansa2 rules of its own
Almanza2 rules of its own
Almaraz2 rules of its own
Almargen2 rules of its own
Almarza2 rules of its own
Almarza de Cameros2 rules of its own
Almassora2 rules of its own
Almatret2 rules of its own
Almazán2 rules of its own
Almazul2 rules of its own
Almedíjar2 rules of its own
Almedina2 rules of its own
Almedinilla2 rules of its own
Almegíjar2 rules of its own
Almenar2 rules of its own
Almenara2 rules of its own
Almenara de Tormes2 rules of its own
Almenar de Soria2 rules of its own
Almendra2 rules of its own
Almendral2 rules of its own
Almendral de la Cañada2 rules of its own
Almendralejo2 rules of its own
Almendros2 rules of its own
Almensilla2 rules of its own
Almería2 rules of its own
Almócita2 rules of its own
Almodóvar del Campo2 rules of its own
Almodóvar del Pinar2 rules of its own
Almodóvar del Río2 rules of its own
Almogía2 rules of its own
Almoguera2 rules of its own
Almohaja2 rules of its own
Almoharín2 rules of its own
Almonacid del Marquesado2 rules of its own
Almonacid de Toledo2 rules of its own
Almonacid de Zorita2 rules of its own
Almonaster la Real2 rules of its own
Almonte2 rules of its own
Almoradí2 rules of its own
Almoster2 rules of its own
Almudaina2 rules of its own
Almudévar2 rules of its own
Almuñécar2 rules of its own
Almunia de San Juan2 rules of its own
Almuniente2 rules of its own
Almuradiel2 rules of its own
Alobras2 rules of its own
Alocén2 rules of its own
Álora2 rules of its own
Alòs de Balaguer2 rules of its own
Alosno2 rules of its own
Alovera2 rules of its own
Alozaina2 rules of its own
Alp2 rules of its own
Alpandeire2 rules of its own
Alpanseque2 rules of its own
Alpedrete2 rules of its own
Alpeñés2 rules of its own
Alpens2 rules of its own
Alpera2 rules of its own
Alpicat2 rules of its own
Alpujarra de la Sierra2 rules of its own
Alquézar2 rules of its own
Alquife2 rules of its own
Alsodux2 rules of its own
Altable2 rules of its own
Altafulla2 rules of its own
Alt Àneu2 rules of its own
Altarejos2 rules of its own
Altea3 rules of its own
Altorricón2 rules of its own
Altura2 rules of its own
Alustante2 rules of its own
Amavida2 rules of its own
Amayuelas de Arriba2 rules of its own
Ambite2 rules of its own
Amer2 rules of its own
A Merca2 rules of its own
Ames2 rules of its own
Ameyugo2 rules of its own
A Mezquita2 rules of its own
Amieva2 rules of its own
Amoeiro2 rules of its own
Amposta2 rules of its own
Ampudia2 rules of its own
Ampuero2 rules of its own
Amusco2 rules of its own
Anadón2 rules of its own
Anaya2 rules of its own
Anaya de Alba2 rules of its own
Anchuelo2 rules of its own
Anchuras2 rules of its own
Andorra2 rules of its own
Andratx2 rules of its own
Andújar2 rules of its own
Añe2 rules of its own
Anglès2 rules of its own
Anglesola2 rules of its own
Angón2 rules of its own
Anguciana2 rules of its own
Angüés2 rules of its own
Anguiano2 rules of its own
Anguita2 rules of its own
Anguix2 rules of its own
Anievas2 rules of its own
Añora2 rules of its own
Añover de Tajo2 rules of its own
Añover de Tormes2 rules of its own
Anquela del Pedregal2 rules of its own
Ansó2 rules of its own
Antas2 rules of its own
Antas de Ulla2 rules of its own
Antequera2 rules of its own
Antigua2 rules of its own
Antigüedad2 rules of its own
Antillón2 rules of its own
A Pastoriza2 rules of its own
A Peroxa2 rules of its own
A Pobra de Trives2 rules of its own
A Pobra do Brollón2 rules of its own
A Pobra do Caramiñal2 rules of its own
A Pontenova2 rules of its own
Arabayona de Mógica2 rules of its own
Aracena2 rules of its own
Arafo2 rules of its own
Aragüés del Puerto2 rules of its own
Arahal2 rules of its own
Arahuetes2 rules of its own
Arancón2 rules of its own
Aranda de Duero2 rules of its own
Arandilla2 rules of its own
Aranga2 rules of its own
Aranjuez2 rules of its own
Arañuel2 rules of its own
Aranzueque2 rules of its own
Arapiles2 rules of its own
Arauzo de Miel2 rules of its own
Arauzo de Salce2 rules of its own
Arauzo de Torre2 rules of its own
Arbancón2 rules of its own
Arbeca2 rules of its own
Arbeteta2 rules of its own
Arbo2 rules of its own
Arboleas2 rules of its own
Arbolí2 rules of its own
Arbúcies2 rules of its own
Arcediano2 rules of its own
Archena2 rules of its own
Árchez2 rules of its own
Archidona2 rules of its own
Arcicóllar2 rules of its own
Arconada2 rules of its own
Arcones2 rules of its own
Arcos2 rules of its own
Arcos de Jalón2 rules of its own
Arcos de la Frontera2 rules of its own
Arcos de la Sierra2 rules of its own
Arcos de las Salinas2 rules of its own
Ardales2 rules of its own
Ardón2 rules of its own
Arén2 rules of its own
Arenas2 rules of its own
Arenas de Iguña2 rules of its own
Arenas del Rey2 rules of its own
Arenas de San Juan2 rules of its own
Arenas de San Pedro2 rules of its own
Arenillas2 rules of its own
Arenillas de Riopisuerga2 rules of its own
Arens de Lledó2 rules of its own
Arenys de Mar2 rules of its own
Arenys de Munt2 rules of its own
Arenzana de Abajo2 rules of its own
Arenzana de Arriba2 rules of its own
Ares2 rules of its own
Ares del Maestrat2 rules of its own
Arevalillo2 rules of its own
Arevalillo de Cega2 rules of its own
Arévalo2 rules of its own
Arévalo de la Sierra2 rules of its own
Argamasilla de Alba2 rules of its own
Argamasilla de Calatrava2 rules of its own
Arganda del Rey2 rules of its own
Arganza2 rules of its own
Argavieso2 rules of its own
Argecilla2 rules of its own
Argelaguer2 rules of its own
Argelita2 rules of its own
Argençola2 rules of its own
Argente2 rules of its own
Argentona2 rules of its own
Argés2 rules of its own
Argoños2 rules of its own
Arguis2 rules of its own
Ariany2 rules of its own
Arico2 rules of its own
Ariño2 rules of its own
Arjona2 rules of its own
Arjonilla2 rules of its own
Arlanzón2 rules of its own
Armallones2 rules of its own
Armenteros2 rules of its own
Armilla2 rules of its own
Armuña2 rules of its own
Armuña de Almanzora2 rules of its own
Armuña de Tajuña2 rules of its own
Arnedillo2 rules of its own
Arnedo2 rules of its own
Arnes2 rules of its own
Arnuero2 rules of its own
Aroche2 rules of its own
Arona2 rules of its own
Arquillos2 rules of its own
Arrancacepas2 rules of its own
Arraya de Oca2 rules of its own
Arrecife2 rules of its own
Arredondo2 rules of its own
Arres2 rules of its own
Arriate2 rules of its own
Arroba de los Montes2 rules of its own
Arroyo de la Luz2 rules of its own
Arroyo de las Fraguas2 rules of its own
Arroyo del Ojanco2 rules of its own
Arroyo de San Serván2 rules of its own
Arroyomolinos2 rules of its own
Arroyomolinos2 rules of its own
Arroyomolinos de la Vera2 rules of its own
Arroyomolinos de León2 rules of its own
Arrúbal2 rules of its own
Arsèguel2 rules of its own
Artà2 rules of its own
Artana2 rules of its own
Arteixo2 rules of its own
Artenara2 rules of its own
Artés2 rules of its own
Artesa de Lleida2 rules of its own
Artesa de Segre2 rules of its own
A Rúa2 rules of its own
Arucas2 rules of its own
Arzúa2 rules of its own
Ascó2 rules of its own
As Neves2 rules of its own
As Nogais2 rules of its own
Aspa2 rules of its own
Aspe2 rules of its own
As Pontes de García Rodríguez2 rules of its own
As Somozas2 rules of its own
Astorga2 rules of its own
Astudillo2 rules of its own
Atajate2 rules of its own
Atalaya2 rules of its own
Atalaya del Cañavate2 rules of its own
Atanzón2 rules of its own
Atapuerca2 rules of its own
Atarfe2 rules of its own
A Teixeira2 rules of its own
Atienza2 rules of its own
Atzeneta del Maestrat2 rules of its own
Auñón2 rules of its own
Ausejo2 rules of its own
Ausejo de la Sierra2 rules of its own
Autilla del Pino2 rules of its own
Autillo de Campos2 rules of its own
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Azután1 rule of its own
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Bayubas de Abajo2 rules of its own
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El Vilosell2 rules of its own
El Viso2 rules of its own
El Viso del Alcor2 rules of its own
Elx/Elche2 rules of its own
Embid2 rules of its own
Encina de San Silvestre2 rules of its own
Encinas2 rules of its own
Encinas de Abajo2 rules of its own
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Encinasola2 rules of its own
Encinasola de los Comendadores2 rules of its own
Encinas Reales2 rules of its own
Encinillas2 rules of its own
Encío2 rules of its own
Enciso2 rules of its own
Endrinal2 rules of its own
Enguídanos2 rules of its own
Enix2 rules of its own
Entrambasaguas2 rules of its own
Entrena2 rules of its own
Entrimo2 rules of its own
Entrín Bajo2 rules of its own
Es Bòrdes2 rules of its own
Escacena del Campo2 rules of its own
Escalante2 rules of its own
Escalona del Prado2 rules of its own
Escamilla2 rules of its own
Escañuela2 rules of its own
Escarabajosa de Cabezas2 rules of its own
Escariche2 rules of its own
Es Castell2 rules of its own
Escobar de Campos2 rules of its own
Escobar de Polendos2 rules of its own
Escobosa de Almazán2 rules of its own
Escopete2 rules of its own
Escorca2 rules of its own
Escorihuela2 rules of its own
Escucha2 rules of its own
Escurial2 rules of its own
Escurial de la Sierra2 rules of its own
Escúzar2 rules of its own
Esgos2 rules of its own
Eslida2 rules of its own
Es Mercadal2 rules of its own
Es Migjorn Gran2 rules of its own
Espadaña2 rules of its own
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Esparreguera2 rules of its own
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Espeja2 rules of its own
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Espejo2 rules of its own
Espejón2 rules of its own
Espeluy2 rules of its own
Espera2 rules of its own
Espiel2 rules of its own
Espinelves2 rules of its own
Espino de la Orbada2 rules of its own
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Espinosa de Cervera2 rules of its own
Espinosa de Henares2 rules of its own
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Espinosa de los Monteros2 rules of its own
Espinosa de Villagonzalo2 rules of its own
Espirdo2 rules of its own
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Esplugues de Llobregat2 rules of its own
Esplús2 rules of its own
Espolla2 rules of its own
Esponellà2 rules of its own
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Espot2 rules of its own
Establés2 rules of its own
Estada2 rules of its own
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Estamariu2 rules of its own
Estaràs2 rules of its own
Estellencs2 rules of its own
Estepa2 rules of its own
Estepa de San Juan2 rules of its own
Estépar2 rules of its own
Estepona2 rules of its own
Estercuel2 rules of its own
Esterri d'Àneu2 rules of its own
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Estollo2 rules of its own
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Estremera2 rules of its own
Estriégana2 rules of its own
Ezcaray2 rules of its own
Fageca3 rules of its own
Fago2 rules of its own
Falset2 rules of its own
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Fanlo2 rules of its own
Fanzara2 rules of its own
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Fene2 rules of its own
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Fernán-Núñez2 rules of its own
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Ferreruela de Huerva2 rules of its own
Ferrol2 rules of its own
Figaró-Montmany2 rules of its own
Fígols2 rules of its own
Fígols i Alinyà2 rules of its own
Figueres2 rules of its own
Figuerola del Camp2 rules of its own
Figueroles2 rules of its own
Fiñana2 rules of its own
Fines2 rules of its own
Finestrat2 rules of its own
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Fiscal2 rules of its own
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Flaçà2 rules of its own
Flix2 rules of its own
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Foixà2 rules of its own
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Foncea2 rules of its own
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Fontanilles2 rules of its own
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Fontioso2 rules of its own
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Font-rubí2 rules of its own
Fonz2 rules of its own
Fonzaleche2 rules of its own
Foradada2 rules of its own
Foradada del Toscar2 rules of its own
Forallac2 rules of its own
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Forès2 rules of its own
Forfoleda2 rules of its own
Formentera2 rules of its own
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Fórnoles2 rules of its own
Fortanete2 rules of its own
Fortià2 rules of its own
Fortuna2 rules of its own
Foz2 rules of its own
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Frades2 rules of its own
Frades de la Sierra2 rules of its own
Fraga2 rules of its own
Frailes2 rules of its own
Frandovínez2 rules of its own
Frechilla2 rules of its own
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Freginals2 rules of its own
Freila2 rules of its own
Fresneda de Altarejos2 rules of its own
Fresneda de Cuéllar2 rules of its own
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Fresneda de la Sierra Tirón2 rules of its own
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Fresnedoso2 rules of its own
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Fresneña2 rules of its own
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Frías2 rules of its own
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Frigiliana2 rules of its own
Friol2 rules of its own
Frómista2 rules of its own
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Fuencaliente2 rules of its own
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Fuencemillán2 rules of its own
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Fuenlabrada2 rules of its own
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Fuentearmegil2 rules of its own
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Fuentelcésped2 rules of its own
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Fuenteliante2 rules of its own
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Fuentelsaz2 rules of its own
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Fuentelviejo2 rules of its own
Fuentemolinos2 rules of its own
Fuentenava de Jábaga2 rules of its own
Fuentenebro2 rules of its own
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Fuente Obejuna2 rules of its own
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Fuentepiñel2 rules of its own
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Fuenterrebollo2 rules of its own
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Fuentes2 rules of its own
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Fuentes Calientes2 rules of its own
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Fuente-Tójar2 rules of its own
Fuente Vaqueros2 rules of its own
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Fuerte del Rey2 rules of its own
Fuertescusa2 rules of its own
Fulleda2 rules of its own
Gabaldón2 rules of its own
Gádor2 rules of its own
Gaià2 rules of its own
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Gaibiel2 rules of its own
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Gajates2 rules of its own
Galapagar2 rules of its own
Galápagos2 rules of its own
Galaroza2 rules of its own
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Gáldar2 rules of its own
Galera2 rules of its own
Galilea2 rules of its own
Galindo y Perahuy2 rules of its own
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Gallegos2 rules of its own
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Gallifa2 rules of its own
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Galve2 rules of its own
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Gandesa2 rules of its own
Garachico2 rules of its own
Garafía2 rules of its own
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Garciaz2 rules of its own
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Gargantilla2 rules of its own
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Garray2 rules of its own
Garrigoles2 rules of its own
Garriguella2 rules of its own
Garrovillas de Alconétar2 rules of its own
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Garvín2 rules of its own
Gascones2 rules of its own
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Gata2 rules of its own
Gata de Gorgos2 rules of its own
Gaucín2 rules of its own
Gavà2 rules of its own
Gavet de la Conca2 rules of its own
Gavilanes2 rules of its own
Gea de Albarracín2 rules of its own
Gejuelo del Barro2 rules of its own
Geldo2 rules of its own
Gelida2 rules of its own
Gelves2 rules of its own
Gemuño2 rules of its own
Genalguacil2 rules of its own
Génave2 rules of its own
Ger2 rules of its own
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Getafe2 rules of its own
Gibraleón2 rules of its own
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Gilbuena2 rules of its own
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Gil García2 rules of its own
Gimenells i el Pla de la Font2 rules of its own
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Godall2 rules of its own
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Gor2 rules of its own
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Granada2 rules of its own
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Granátula de Calatrava2 rules of its own
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Grañén2 rules of its own
Granera2 rules of its own
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Grañón2 rules of its own
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Graus2 rules of its own
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Guadalajara2 rules of its own
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Guadalcanal2 rules of its own
Guadalcázar2 rules of its own
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Guadalupe2 rules of its own
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Gualba2 rules of its own
Gualchos2 rules of its own
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Guardo2 rules of its own
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Gúdar2 rules of its own
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Guijo de Ávila2 rules of its own
Guijo de Coria2 rules of its own
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Guijuelo2 rules of its own
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Guils de Cerdanya2 rules of its own
Güímar2 rules of its own
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Guisando2 rules of its own
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Guitiriz2 rules of its own
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Gumiel de Izán2 rules of its own
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Guntín2 rules of its own
Gurb2 rules of its own
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Gusendos de los Oteros2 rules of its own
Gutierre-Muñoz2 rules of its own
Hacinas2 rules of its own
Haría2 rules of its own
Haro2 rules of its own
Haza2 rules of its own
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Hellín2 rules of its own
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Heras de Ayuso2 rules of its own
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Herce2 rules of its own
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Herguijuela de la Sierra2 rules of its own
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Hérmedes de Cerrato2 rules of its own
Hermigua2 rules of its own
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Herradón de Pinares2 rules of its own
Herramélluri2 rules of its own
Herrera2 rules of its own
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Herrera del Duque2 rules of its own
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Herrera de Valdecañas2 rules of its own
Herrería2 rules of its own
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Herreruela2 rules of its own
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Higuera la Real2 rules of its own
Higueras2 rules of its own
Higueruela2 rules of its own
Híjar2 rules of its own
Hijes2 rules of its own
Hinojal2 rules of its own
Hinojales2 rules of its own
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Hinojos2 rules of its own
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Hita2 rules of its own
Holguera2 rules of its own
Hombrados2 rules of its own
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Honrubia2 rules of its own
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Hontangas2 rules of its own
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Hontoba2 rules of its own
Hontoria de Cerrato2 rules of its own
Hontoria de la Cantera2 rules of its own
Hontoria del Pinar2 rules of its own
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Horcajo de la Sierra-Aoslos2 rules of its own
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Horche2 rules of its own
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Hornachuelos2 rules of its own
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Horta de Sant Joan2 rules of its own
Hortezuela de Océn2 rules of its own
Hortigüela2 rules of its own
Hospital de Órbigo2 rules of its own
Hostalric2 rules of its own
Hoya-Gonzalo2 rules of its own
Hoyales de Roa2 rules of its own
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Hoyorredondo2 rules of its own
Hoyos del Collado2 rules of its own
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Huerto2 rules of its own
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Humada2 rules of its own
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Igualada2 rules of its own
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Ilche2 rules of its own
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Santa María del Val2 rules of its own
Santa Maria de Merlès2 rules of its own
Santa Maria de Miralles2 rules of its own
Santa María de Ordás2 rules of its own
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Santa María de Sando2 rules of its own
Santa Maria d'Oló2 rules of its own
Santa María la Real de Nieva2 rules of its own
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Santa Marina del Rey2 rules of its own
Santa Marta2 rules of its own
Santa Marta del Cerro2 rules of its own
Santa Marta de Magasca2 rules of its own
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Santander2 rules of its own
Sant Andreu de la Barca2 rules of its own
Sant Andreu de Llavaneres2 rules of its own
Sant Andreu Salou2 rules of its own
Sant Aniol de Finestres2 rules of its own
Sant Antoni de Portmany2 rules of its own
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Santanyí2 rules of its own
Santa Olalla de Bureba2 rules of its own
Santa Olalla del Cala2 rules of its own
Santa Oliva2 rules of its own
Santa Pau2 rules of its own
Santa Perpètua de Mogoda2 rules of its own
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Santa Susanna2 rules of its own
Santa Úrsula2 rules of its own
Sant Bartomeu del Grau2 rules of its own
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Sant Cebrià de Vallalta2 rules of its own
Sant Celoni2 rules of its own
Sant Climent de Llobregat2 rules of its own
Sant Climent Sescebes2 rules of its own
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Umbrías2 rules of its own
Uña2 rules of its own
Úrbel del Castillo2 rules of its own
Urdiales del Páramo2 rules of its own
Urrácal2 rules of its own
Urrea de Gaén2 rules of its own
Urueñas2 rules of its own
Uruñuela2 rules of its own
Urús2 rules of its own
Usagre2 rules of its own
Utande2 rules of its own
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Vadillo2 rules of its own
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Valdeavellano2 rules of its own
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Valdeavero2 rules of its own
Valdeaveruelo2 rules of its own
Valdecaballeros2 rules of its own
Valdecañas de Tajo2 rules of its own
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Valdecasa2 rules of its own
Valdeconcha2 rules of its own
Valdecuenca2 rules of its own
Valdefresno2 rules of its own
Valdefuentes2 rules of its own
Valdefuentes del Páramo2 rules of its own
Valdefuentes de Sangusín2 rules of its own
Valdeganga2 rules of its own
Valdegeña2 rules of its own
Valdegrudas2 rules of its own
Valdehijaderos2 rules of its own
Valdehúncar2 rules of its own
Valdelacalzada2 rules of its own
Valdelacasa2 rules of its own
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Valdelageve2 rules of its own
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Valdelaguna2 rules of its own
Valdelarco2 rules of its own
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Valdelosa2 rules of its own
Valdeltormo2 rules of its own
Valdemadera2 rules of its own
Valdemaluque2 rules of its own
Valdemanco2 rules of its own
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Valdemaqueda2 rules of its own
Valdemierque2 rules of its own
Valdemora2 rules of its own
Valdemorales2 rules of its own
Valdemorillo2 rules of its own
Valdemorillo de la Sierra2 rules of its own
Valdemoro2 rules of its own
Valdemoro-Sierra2 rules of its own
Valdenebro2 rules of its own
Valdenuño Fernández2 rules of its own
Valdeobispo2 rules of its own
Valdeolea2 rules of its own
Valdeolmillos2 rules of its own
Valdeolmos-Alalpardo2 rules of its own
Valdepeñas2 rules of its own
Valdepeñas de Jaén2 rules of its own
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Valdepiélago2 rules of its own
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Valdepolo2 rules of its own
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Valdeprados2 rules of its own
Valderrábano2 rules of its own
Valderrebollo2 rules of its own
Valderredible2 rules of its own
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Val do Dubra2 rules of its own
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València1 rule of its own
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Valencia de las Torres2 rules of its own
Valencia del Mombuey2 rules of its own
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Valenzuela2 rules of its own
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Valero2 rules of its own
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Velilla de Cinca2 rules of its own
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Vera2 rules of its own
Verdú2 rules of its own
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Vizmanos2 rules of its own
Víznar2 rules of its own
Voto2 rules of its own
Vozmediano2 rules of its own
Xàbia/Jávea3 rules of its own
Xaló2 rules of its own
Xermade2 rules of its own
Xert2 rules of its own
Xerta2 rules of its own
Xinzo de Limia2 rules of its own
Xixona/Jijona2 rules of its own
Xodos/Chodos2 rules of its own
Xove2 rules of its own
Xunqueira de Ambía2 rules of its own
Xunqueira de Espadanedo2 rules of its own
Yaiza2 rules of its own
Yanguas2 rules of its own
Yanguas de Eresma2 rules of its own
Yebes2 rules of its own
Yebra2 rules of its own
Yebra de Basa2 rules of its own
Yecla2 rules of its own
Yecla de Yeltes2 rules of its own
Yélamos de Abajo2 rules of its own
Yélamos de Arriba2 rules of its own
Yelo2 rules of its own
Yémeda2 rules of its own
Yernes y Tameza2 rules of its own
Yésero2 rules of its own
Yunquera2 rules of its own
Yunquera de Henares2 rules of its own
Zael2 rules of its own
Zafarraya2 rules of its own
Zafra2 rules of its own
Zafra de Záncara2 rules of its own
Zafrilla2 rules of its own
Zagra2 rules of its own
Zahara2 rules of its own
Zahínos2 rules of its own
Zaidín2 rules of its own
Zalamea de la Serena2 rules of its own
Zalamea la Real2 rules of its own
Zamarra2 rules of its own
Zamayón2 rules of its own
Zaorejas2 rules of its own
Zapardiel de la Cañada2 rules of its own
Zapardiel de la Ribera2 rules of its own
Zarapicos2 rules of its own
Zarratón2 rules of its own
Zarza de Granadilla2 rules of its own
Zarza de Montánchez2 rules of its own
Zarza de Tajo2 rules of its own
Zarzalejo2 rules of its own
Zarzosa2 rules of its own
Zarzosa de Río Pisuerga2 rules of its own
Zarzuela2 rules of its own
Zarzuela de Jadraque2 rules of its own
Zarzuela del Monte2 rules of its own
Zas2 rules of its own
Zazuar2 rules of its own
Zorita2 rules of its own
Zorita de la Frontera2 rules of its own
Zorita del Maestrazgo2 rules of its own
Zorita de los Canes2 rules of its own
Zorraquín2 rules of its own
Zotes del Páramo2 rules of its own
Zucaina2 rules of its own
Zufre2 rules of its own
Zuheros2 rules of its own
Zújar2 rules of its own
Zurgena2 rules of its own

This is a summary of the official rules, with the source. Read the source before you decide. It is not legal or tax advice.

Updated on 16 October 2026. As of 16 October 2026.

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