1 rule of its own

Property rules in Berastegi

What applies in Berastegi 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 Berastegi

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 Gipuzkoa

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: gipuzkoa.eus, Norma Foral 18/1987 de Gipuzkoa (ITP-AJD), art. 11.1.b · valid from 16 May 2025 · updated on 16 October 2026

Quote from the source
No obstante lo dispuesto en la letra anterior, la transmisión de viviendas en general, excepto las señaladas en la letra siguiente, tributarán al 4 por 100

Owning

Impuesto sobre Bienes Inmuebles (IBI)

Municipality of Berastegi

Annual municipal tax on owning a property: a percentage of the official value, which is usually well below the market value.

Urban property
0.1256% of the valor catastral

Source: Cuadro resumen 2026 de los tipos del IBI (Hacienda Foral de Gipuzkoa) · valid from 1 January 2026 · updated on 16 October 2026

Quote from the source
IBI urbana tipo general: 0,1256 %

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

What we read for Berastegi

Per rule: found, read without finding it, or not researched yet. Not found does not mean the rule does not exist.

The fixed questions for Berastegi

The same questions for every municipality, so you can compare them. Choose a question to see every municipality.

QuestionIn Berastegi
May you let short term?Restricted in part of the municipality
How much tourist tax do you pay per night?Not researched
Is the level of the rent regulated?Not found in the source
How much ITP do you pay?4% of the purchase price
How much tax do you pay on a new-build home?10% of the purchase price
What is the IBI rate?0.1256% of the valor catastral
Do you pay tax on the gain when you sell?Resident 19%, non-resident 19%, withheld 3%

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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