What applies in Loiu to buying, letting and splitting a property? The national rules and the municipality's own rules, with the source and the date. We assume a property you do not live in yourself.
What applies in Loiu
By topic. The rules of the municipality and the region are shown in full, the national ones in short. A short rule links to the full text and its source.
Buying
Impuesto sobre Transmisiones Patrimoniales (ITP)
Province of Bizkaia
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:bizkaia.eus, Norma Foral 1/2011 de Bizkaia (ITP-AJD), art. 13.b · updated on 16 October 2026
Quote from the source
No obstante lo dispuesto en la letra anterior, la transmisión de viviendas en general, incluidas las plazas de garaje, con un máximo de dos unidades, y anexos, situados en el mismo edificio, que se transmitan conjuntamente, tributará al 4 por 100.
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
Each role has its own account and its own portal. Pick yours and you create the right account straight away.
Your own property
Management firm
Trades
By invitation
You'll get an invitation by e-mail from your landlord. Open the link in that e-mail to activate your account. No invitation? Ask them to send it again, and check your spam folder too.
Already have an account or an invitation?
Account type:
✓
Check your email
We have e-mailed you the activation link. It usually arrives within a minute. Click the link, choose a password and you are in. No e-mail? Check your spam folder as well.