What applies in Donostia/San Sebastián 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 Donostia/San Sebastián
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
An area the region has designated as a strained housing market. Limits on the rent apply there.
Source:boe.es, Resolución de 28 de julio de 2025 de la Secretaría de Estado de Vivienda y Agenda Urbana (BOE núm. 181, 29-07-2025): Donostia/San Sebastián · valid from 30 July 2025 · updated on 16 October 2026
Quote from the source
Orden de 2 de mayo de 2025, del Consejero de Vivienda y Agenda Urbana, por la que se declara el municipio de Donostia/San Sebastián como zona de mercado residencial tensionado
Short-term rental
Licencia de vivienda turística
Municipality of Donostia/San Sebastián
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.
Ban
Ban, only in designated areas
Only applies in designated areas.
Source:egoitza.gipuzkoa.eus, Artículo 28, apartado 3.A, Normas Urbanísticas Generales del PGOU de Donostia/San Sebastián según la Modificación referente a los usos de hospedaje, aprobación definitiva Pleno 29-01-2026 (BOG núm. 35, 23-02-2026) · valid from 24 February 2026 · updated on 16 October 2026
Quote from the source
Ez da baimenik emango bizitegi-partzela xehatuetan dauden edo aurreikusten diren eraikinetako solairuetan ostatu-erabilera berriak ezartzeko, indarrean dagoen hirigintza-plangintzak eta hori garatzeko sustatutako dokumentuek (hirigintza-ordenantzak barne) bizitegi-erabileretara zuzentzen dituenean edo/eta erabilera hauek ezartzea posiblea denean osorik edo partzialki.
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
Plusvalía municipal (IIVTNU)
Municipality of Donostia/San Sebastián
Municipal tax on sale, on the increase in value of the land under the property.
Held up to 5 years
17.8092% of the gain
Held 6 years or more, held up to 10 years
16.1364% of the gain
Held 11 years or more, held up to 15 years
14.4636% of the gain
Held 16 years or more
13.3518% of the gain
Source:egoitza.gipuzkoa.eus, Ordenanza fiscal reguladora del IIVTNU (2026), anexo (artículo 13) · valid from 1 January 2026 · updated on 16 October 2026
Quote from the source
Tipo de gravamen en función de los períodos en transmisiones de terrenos en los que se aplique el valor a efectos del impuesto sobre bienes inmuebles resultante de los nuevas ponencias de valoración:
Ganancia patrimonial de no residentes (IRNR)National
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Your own property
Management firm
Trades
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