Province in Spain

Property rules in Araba/Álava

What applies in Araba/Álava to buying, letting and splitting? The rules for the whole province, and a page for each municipality. Always with the official source and the date.

49 of 51municipalities researched

48municipalities with rules of their own

6rules for the whole province

As of 17 October 2026. A municipality counts as researched once we have read its bylaws.

What applies across Araba/Álava

The national rules and those of the region and the province. A municipality can have its own rules as well.

Buying

Impuesto sobre Transmisiones Patrimoniales (ITP)

Province of Araba/Álava

Tax the buyer pays on the purchase price of an existing home. The region sets the rate.

Existing home: 4% of the purchase price

Source: web.araba.eus, Norma Foral 11/2003 de Álava (ITP-AJD), art. 43.Uno.b · updated on 16 October 2026

Quote from the source

Por excepción a lo dispuesto en la letra anterior, la transmisión de viviendas en general, excepto las señaladas en la letra siguiente, tributarán al 4 por ciento incluidas las plazas de garaje, con un máximo de dos unidades

IVA en vivienda nuevaNational
- VAT: 10% of the purchase price
Full rule and source

Owning

IRNR (rentas imputadas, Modelo 210)National
Full rule and source

Short-term rental

Licencia de vivienda turística

Region País Vasco

If you let a home to tourists, you register it with the region. A municipality can limit new registrations or stop them for a while; what is already registered usually stays valid.

Registration: Registration required, everywhere
Ban: Ban, only in designated areas

Source: boe.es, Ley 13/2016 de Turismo, art. 53.6 y 20.4 (Ley 6/2025) · valid from 30 December 2025 · updated on 16 October 2026

Quote from the source

No se podrán arrendar viviendas sin haber presentado previamente la declaración responsable de inicio de actividad turística ante la Administración turística de Euskadi.

Selling

Ganancia patrimonial de no residentes (IRNR)National
- Rate: 19% of the gain
- Paid by the buyer: 3% of the purchase price
Full rule and source
Ganancia patrimonial (IRPF)National
- 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
Full rule and source

Compare the municipalities in Araba/Álava

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 found	Not researched
May you let short term?	51	0	0
How much tourist tax do you pay per night?	0	0	51
Is the level of the rent regulated?	1	50	0
How much ITP do you pay?	51	0	0
How much tax do you pay on a new-build home?	51	0	0
What is the IBI rate?	44	0	7
Do you pay tax on the gain when you sell?	51	0	0

Impuesto sobre Bienes Inmuebles (IBI)44 municipalities
Plusvalía municipal (IIVTNU)29 municipalities
Zona de mercado residencial tensionado1 municipality

Municipalities in Araba/Álava

51 municipalities. A municipality with its own rules has its own page.

Agurain/Salvatierra2 rules of its own
Alegría-Dulantzi2 rules of its own
Amurrio2 rules of its own
Añana1 rule of its own
Aramaio1 rule of its own
Armiñón1 rule of its own
Arraia-Maeztu1 rule of its own
Arratzua-Ubarrundia1 rule of its own
Artziniega2 rules of its own
Asparrena1 rule of its own
Ayala/Aiara1 rule of its own
Baños de Ebro/Mañueta1 rule of its own
Barrundia1 rule of its own
Berantevilla1 rule of its own
Bernedo1 rule of its own
Campezo/Kanpezu2 rules of its own
Elburgo/Burgelu2 rules of its own
Elciego1 rule of its own
Elvillar/Bilar1 rule of its own
Erriberagoitia/Ribera Altano own rules yet
Harana/Valle de Arana1 rule of its own
Iruña Oka/Iruña de Oca2 rules of its own
Iruraiz-Gauna2 rules of its own
Kripan1 rule of its own
Kuartangono own rules yet
Labastida/Bastida2 rules of its own
Lagrán2 rules of its own
Laguardia2 rules of its own
Lanciego/Lantziego1 rule of its own
Lantarón2 rules of its own
Lapuebla de Labarca1 rule of its own
Laudio/Llodio2 rules of its own
Legutio2 rules of its own
Leza1 rule of its own
Moreda de Álava/Moreda Araba1 rule of its own
Navaridasno own rules yet
Okondo1 rule of its own
Oyón-Oion2 rules of its own
Peñacerrada-Urizaharra2 rules of its own
Ribera Baja/Erriberabeitia2 rules of its own
Samaniego1 rule of its own
San Millán/Donemiliaga2 rules of its own
Urkabustaiz2 rules of its own
Valdegovía/Gaubea2 rules of its own
Villabuena de Álava/Eskuernaga1 rule of its own
Vitoria-Gasteiz3 rules of its own
Yécora/Iekora1 rule of its own
Zalduondo2 rules of its own
Zambrana2 rules of its own
Zigoitia2 rules of its own
Zuia2 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 17 October 2026.

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