What applies in Zumaia 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 Zumaia
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 29 de abril de 2025 de la Secretaría de Estado de Vivienda y Agenda Urbana (BOE núm. 104, 30-04-2025): Zumaia · valid from 1 May 2025 · updated on 16 October 2026
Quote from the source
Orden de 18 de marzo de 2025, del Consejero de Vivienda y Agenda Urbana, por la que se declara el municipio de Zumaia como zona de mercado residencial tensionado
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
Plusvalía municipal (IIVTNU)
Municipality of Zumaia
Municipal tax on sale, on the increase in value of the land under the property.
Held up to 16 years
30% of the gain
Held 17 years or more
20% of the gain
Source:egoitza.gipuzkoa.eus, Ordenanza reguladora del IIVTNU (2026), anexo II · valid from 1 January 2026 · updated on 16 October 2026
Quote from the source
TIPO DE GRAVAMEN Años Tipo de gravamen (%) 0-8 años ....................................................................... 30 9-16 años ..................................................................... 30 17-20 años o más ....................................................... 20
Ganancia patrimonial de no residentes (IRNR)National
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Your own property
Management firm
Trades
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