What applies in Illas 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 Illas
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
Actos Jurídicos Documentados (AJD)
Region Principado de Asturias
Tax on the notarial deed when buying a new build, on top of the VAT. The region sets the rate.
New build
1.2% of the purchase price
Source:boe.es, Decreto Legislativo 2/2014 del Principado de Asturias, art. 34 · updated on 16 October 2026
Quote from the source
Con carácter general se aplicará el tipo del 1,2 por ciento en las primeras copias de escrituras y actas notariales sujetas como documentos notariales.
Impuesto sobre Transmisiones Patrimoniales (ITP)
Region Principado de Asturias
Tax the buyer pays on the purchase price of an existing home. The region sets the rate.
Up to €300,000
8% of the purchase price
Up to €500,000, from €300,000
9% of the purchase price
From €500,000
10% of the purchase price
Source:boe.es, Decreto Legislativo 2/2014 del Principado de Asturias (texto refundido tributos cedidos), art. 26 · updated on 16 October 2026
Quote from the source
la cuota tributaria se obtendrá aplicando sobre la base liquidable el tipo de gravamen que resulte de la siguiente tarifa atendiendo al valor íntegro del bien o derecho, con independencia de que la transmisión, constitución o cesión objeto de gravamen no se realice sobre la totalidad del mismo:
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
Source:boe.es, Ley 7/2001 de Turismo, art. 25 y 42 bis (Ley 6/2024) · valid from 20 November 2024 · updated on 16 October 2026
Quote from the source
En cualquier caso, estas viviendas deberán exhibir en un lugar destacado y visible una placa identificativa de su condición de vivienda de uso turístico y número de inscripción en el Registro de Empresas y Actividades Turísticas.
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.