By municipality in Illes Balears

Transfer tax (ITP) by region in Illes Balears

If you buy an existing home in Spain, you pay ITP to the region. Each comunidad sets its own rate, and above a certain purchase price it is sometimes higher.

67municipalities with an answer
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The rate depends on the purchase price; this is the rate for the lowest price.

The national rule

This applies across the whole country, with the official source.

Impuesto sobre Transmisiones Patrimoniales (ITP)

Region Illes Balears

Tax the buyer pays on the purchase price of an existing home. The region sets the rate.

Up to €400,000
8% of the purchase price
Up to €600,000, on the part above €400,000
9% of the purchase price
Up to €1,000,000, on the part above €600,000
10% of the purchase price
Up to €2,000,000, on the part above €1,000,000
12% of the purchase price
On the part above €2,000,000
13% of the purchase price

Source: boe.es, Decreto Legislativo 1/2014 de las Illes Balears (texto refundido tributos cedidos), art. 10.a · updated on 16 October 2026

Quote from the source
Como regla general, el tipo medio que resulte de aplicar la siguiente tarifa en función del valor real o declarado –si éste último es superior al real– del bien inmueble objeto de transmisión o de constitución o cesión del derecho real:

The answer per municipality

As of 16 October 2026. Choose an answer to see only those municipalities.

8% of the purchase price 67 municipalities

Show all 67 municipalities

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 16 October 2026.

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