Province in Spain

Property rules in La Rioja

What applies in La Rioja to buying, letting and splitting? The rules for the whole province, and a page for each municipality. Always with the official source and the date.

174 of 174municipalities researched

174municipalities with rules of their own

7rules for the whole province

As of 17 October 2026. A municipality counts as researched once we have read its bylaws.

What applies across La Rioja

The national rules and those of the region and the province. A municipality can have its own rules as well.

Buying

Actos Jurídicos Documentados (AJD)

Region La Rioja

Tax on the notarial deed when buying a new build, on top of the VAT. The region sets the rate.

New build: 1% of the purchase price

Source: boe.es, Ley 10/2017 de La Rioja, art. 48 · updated on 16 October 2026

Quote from the source

tributarán, además de por la cuota fija prevista en el artículo 31.1 de dicha norma, al tipo de gravamen del 1% en cuanto a tales actos o contratos.

Impuesto sobre Transmisiones Patrimoniales (ITP)

Region La Rioja

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

Existing home: 7% of the purchase price

Source: boe.es, Ley 10/2017 de La Rioja (disposiciones legales en materia de impuestos propios y tributos cedidos), art. 44.1 · updated on 16 October 2026

Quote from the source

Se aplicará el tipo de gravamen del 7% en las transmisiones de bienes inmuebles, así como en la constitución y la cesión de derechos reales que recaigan sobre los mismos, excepto los derechos reales de garantía.

IVA en vivienda nuevaNational
- VAT: 10% of the purchase price
Full rule and source

Owning

IRNR (rentas imputadas, Modelo 210)National
Full rule and source

Short-term rental

Licencia de vivienda turística

Region La Rioja

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: web.larioja.org, Reglamento General de Turismo de La Rioja (Decreto 10/2017), art. 9.1 y 212.2 en la redacción del Decreto 15/2021; art. 66, 67 y 69 (Decreto 40/2018) · updated on 16 October 2026

Quote from the source

Los proveedores de servicios turísticos deberán comunicar al órgano competente el inicio de su actividad conforme a los modelos del Anexo I de este reglamento.

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

Compare the municipalities in La Rioja

For each question you see how many municipalities have an answer and how many we read without finding the rule. You also see how many we have not read yet.

Question	Answer known	Not found
May you let short term?	174	0
How much tourist tax do you pay per night?	0	174
Is the level of the rent regulated?	0	174
How much ITP do you pay?	174	0
How much tax do you pay on a new-build home?	174	0
What is the IBI rate?	174	0
Do you pay tax on the gain when you sell?	174	0

Impuesto sobre Bienes Inmuebles (IBI)174 municipalities
Plusvalía municipal (IIVTNU)51 municipalities

Municipalities in La Rioja

174 municipalities. A municipality with its own rules has its own page.

Ábalos2 rules of its own
Agoncillo1 rule of its own
Aguilar del Río Alhama1 rule of its own
Ajamil de Cameros1 rule of its own
Albelda de Iregua2 rules of its own
Alberite2 rules of its own
Alcanadre1 rule of its own
Aldeanueva de Ebro1 rule of its own
Alesanco2 rules of its own
Alesón1 rule of its own
Alfaro2 rules of its own
Almarza de Cameros1 rule of its own
Anguciana2 rules of its own
Anguiano1 rule of its own
Arenzana de Abajo1 rule of its own
Arenzana de Arriba1 rule of its own
Arnedillo2 rules of its own
Arnedo2 rules of its own
Arrúbal1 rule of its own
Ausejo2 rules of its own
Autol1 rule of its own
Azofra1 rule of its own
Badarán1 rule of its own
Bañares1 rule of its own
Baños de Rioja1 rule of its own
Baños de Río Tobía2 rules of its own
Berceo1 rule of its own
Bergasa2 rules of its own
Bergasillas Bajera1 rule of its own
Bezares1 rule of its own
Bobadilla1 rule of its own
Brieva de Cameros1 rule of its own
Briñas2 rules of its own
Briones1 rule of its own
Cabezón de Cameros1 rule of its own
Calahorra2 rules of its own
Camprovín1 rule of its own
Canales de la Sierra1 rule of its own
Cañas1 rule of its own
Canillas de Río Tuerto1 rule of its own
Cárdenas1 rule of its own
Casalarreina2 rules of its own
Castañares de Rioja2 rules of its own
Castroviejo1 rule of its own
Cellorigo1 rule of its own
Cenicero2 rules of its own
Cervera del Río Alhama2 rules of its own
Cidamón1 rule of its own
Cihuri2 rules of its own
Cirueña2 rules of its own
Clavijo1 rule of its own
Cordovín1 rule of its own
Corera2 rules of its own
Cornago1 rule of its own
Corporales1 rule of its own
Cuzcurrita de Río Tirón2 rules of its own
Daroca de Rioja1 rule of its own
El Rasillo de Cameros2 rules of its own
El Redal1 rule of its own
El Villar de Arnedo1 rule of its own
Enciso1 rule of its own
Entrena2 rules of its own
Estollo2 rules of its own
Ezcaray2 rules of its own
Foncea1 rule of its own
Fonzaleche1 rule of its own
Fuenmayor2 rules of its own
Galbárruli1 rule of its own
Galilea1 rule of its own
Gallinero de Cameros1 rule of its own
Gimileo2 rules of its own
Grañón2 rules of its own
Grávalos2 rules of its own
Haro2 rules of its own
Herce2 rules of its own
Herramélluri2 rules of its own
Hervías2 rules of its own
Hormilla1 rule of its own
Hormilleja1 rule of its own
Hornillos de Cameros1 rule of its own
Hornos de Moncalvillo1 rule of its own
Huércanos2 rules of its own
Igea1 rule of its own
Jalón de Cameros1 rule of its own
Laguna de Cameros1 rule of its own
Lagunilla del Jubera1 rule of its own
Lardero2 rules of its own
Ledesma de la Cogolla1 rule of its own
Leiva1 rule of its own
Leza de Río Leza1 rule of its own
Logroño2 rules of its own
Lumbreras de Cameros1 rule of its own
Manjarrés1 rule of its own
Mansilla de la Sierra1 rule of its own
Manzanares de Rioja1 rule of its own
Matute1 rule of its own
Medrano1 rule of its own
Munilla1 rule of its own
Murillo de Río Leza1 rule of its own
Muro de Aguas1 rule of its own
Muro en Cameros1 rule of its own
Nájera2 rules of its own
Nalda1 rule of its own
Navajún1 rule of its own
Navarrete2 rules of its own
Nestares1 rule of its own
Nieva de Cameros1 rule of its own
Ochánduri1 rule of its own
Ocón1 rule of its own
Ojacastro1 rule of its own
Ollauri2 rules of its own
Ortigosa de Cameros1 rule of its own
Pazuengos1 rule of its own
Pedroso1 rule of its own
Pinillos1 rule of its own
Pradejón1 rule of its own
Pradillo1 rule of its own
Préjano1 rule of its own
Quel1 rule of its own
Rabanera1 rule of its own
Ribafrecha1 rule of its own
Rincón de Soto1 rule of its own
Robres del Castillo1 rule of its own
Rodezno1 rule of its own
Sajazarra2 rules of its own
San Asensio1 rule of its own
San Millán de la Cogolla1 rule of its own
San Millán de Yécora1 rule of its own
San Román de Cameros1 rule of its own
Santa Coloma1 rule of its own
Santa Engracia del Jubera1 rule of its own
Santa Eulalia Bajera1 rule of its own
Santo Domingo de la Calzada2 rules of its own
San Torcuato1 rule of its own
Santurde de Rioja2 rules of its own
Santurdejo2 rules of its own
San Vicente de la Sonsierra2 rules of its own
Sojuela2 rules of its own
Sorzano1 rule of its own
Sotés1 rule of its own
Soto en Cameros1 rule of its own
Terroba1 rule of its own
Tirgo2 rules of its own
Tobía1 rule of its own
Tormantos2 rules of its own
Torrecilla en Cameros1 rule of its own
Torrecilla sobre Alesanco1 rule of its own
Torre en Cameros1 rule of its own
Torremontalbo1 rule of its own
Treviana1 rule of its own
Tricio1 rule of its own
Tudelilla2 rules of its own
Uruñuela1 rule of its own
Valdemadera1 rule of its own
Valgañón1 rule of its own
Ventosa2 rules of its own
Ventrosa1 rule of its own
Viguera1 rule of its own
Villalba de Rioja1 rule of its own
Villalobar de Rioja2 rules of its own
Villamediana de Iregua2 rules of its own
Villanueva de Cameros1 rule of its own
Villar de Torre1 rule of its own
Villarejo1 rule of its own
Villarroya1 rule of its own
Villarta-Quintana1 rule of its own
Villavelayo1 rule of its own
Villaverde de Rioja1 rule of its own
Villoslada de Cameros1 rule of its own
Viniegra de Abajo1 rule of its own
Viniegra de Arriba1 rule of its own
Zarratón1 rule of its own
Zarzosa1 rule of its own
Zorraquín1 rule of its own

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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