If you buy a new home from a developer in Spain, you pay VAT (IVA) plus the region's deed tax (AJD). Here you see the two together for each municipality.
This applies across the whole country, with the official source.
Tax on the notarial deed when buying a new build, on top of the VAT. The region sets the rate.
Source: boe.es, Decreto Legislativo 1/2009 de Canarias, art. 36 · updated on 16 October 2026
Sin perjuicio de ello, cuando se trate de documentos relativos a operaciones sujetas al Impuesto General Indirecto Canario o al Impuesto sobre el Valor Añadido, el tipo se fija en el 1 por 100.If you buy a new home from a developer, you pay VAT (IVA) instead of the tax on an existing home. In Spain the VAT comes on top of the purchase price, and you also pay the region's deed tax (AJD). In the Canary Islands you pay IGIC instead of VAT, in Ceuta and Melilla IPSI.
Source: boe.es, Decreto Legislativo 1/2025 de Canarias (texto refundido IGIC y AIEM), art. 38 (apartado Cinco), met het tarief in art. 32.1 · updated on 16 October 2026
Las operaciones relacionadas con las viviendas no comprendidas en los apartados anteriores tributarán en el Impuesto General Indirecto Canario al tipo impositivo general.If you buy a new home from a developer, you pay VAT (IVA) instead of the tax on an existing home. In Spain the VAT comes on top of the purchase price, and you also pay the region's deed tax (AJD). In the Canary Islands you pay IGIC instead of VAT, in Ceuta and Melilla IPSI.
Source: boe.es, Ley 37/1992 del IVA, art. 91.Uno.1.7.º · updated on 16 October 2026
7.º Los edificios o partes de los mismos aptos para su utilización como viviendas, incluidas las plazas de garaje, con un máximo de dos unidades, y anexos en ellos situados que se transmitan conjuntamente.As of 16 October 2026. Choose an answer to see only those 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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