Province in Spain

Property rules in León

What applies in León 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.

211 of 211municipalities researched

209municipalities with rules of their own

7rules for the whole province

As of 16 October 2026. A municipality counts as researched once we have read its bylaws.

What applies across León

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 Castilla y León

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

New build: 1.5% of the purchase price

Source: boe.es, Decreto Legislativo 1/2013 de Castilla y León, art. 24.2 · updated on 16 October 2026

Quote from the source

En las primeras copias de escrituras y actas notariales sujetas como documentos notariales a la modalidad de Actos Jurídicos Documentados se aplicará el tipo general del 1,5 por 100

Impuesto sobre Transmisiones Patrimoniales (ITP)

Region Castilla y León

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

Up to €250,000: 8% of the purchase price
On the part above €250,000: 10% of the purchase price

Source: boe.es, Decreto Legislativo 1/2013 de Castilla y León (texto refundido tributos propios y cedidos), arts. 24.1.a y 25.1 · updated on 16 October 2026

Quote from the source

En la transmisión de inmuebles, así como en la constitución y en la cesión de derechos reales que recaigan sobre los mismos, excepto en los derechos reales de garantía, cuya base imponible supere los 250.000 euros, se aplicará el tipo general a esta cantidad y un tipo incrementado del 10 por 100 a la parte de la base que exceda esta cantidad.

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 Castilla y León

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: bocyl.jcyl.es, Decreto 3/2017, art. 15 · valid from 18 February 2017 · updated on 16 October 2026

Quote from the source

La empresa, deberá presentar, por cada establecimiento de alojamiento en la modalidad de vivienda de uso turístico con anterioridad al inicio de su actividad, una declaración responsable en los términos establecidos en el artículo 21 de la Ley 14/2010, de 9 de diciembre, y en este decreto.

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 León

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	Not researched
May you let short term?	211	0	0
How much tourist tax do you pay per night?	0	211	0
Is the level of the rent regulated?	0	211	0
How much ITP do you pay?	211	0	0
How much tax do you pay on a new-build home?	211	0	0
What is the IBI rate?	209	0	2
Do you pay tax on the gain when you sell?	211	0	0

Impuesto sobre Bienes Inmuebles (IBI)209 municipalities
Plusvalía municipal (IIVTNU)22 municipalities

Municipalities in León

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

Acebedo1 rule of its own
Algadefe1 rule of its own
Alija del Infantado1 rule of its own
Almanza1 rule of its own
Ardón1 rule of its own
Arganza1 rule of its own
Astorga2 rules of its own
Balboa1 rule of its own
Barjas1 rule of its own
Bembibre2 rules of its own
Benavides1 rule of its own
Benuza1 rule of its own
Bercianos del Páramo1 rule of its own
Bercianos del Real Camino1 rule of its own
Berlanga del Bierzo1 rule of its own
Boca de Huérgano1 rule of its own
Boñar1 rule of its own
Borrenes1 rule of its own
Brazuelo1 rule of its own
Burón1 rule of its own
Bustillo del Páramo1 rule of its own
Cabañas Raras1 rule of its own
Cabreros del Río1 rule of its own
Cabrillanes2 rules of its own
Cacabelos2 rules of its own
Calzada del Coto1 rule of its own
Campazas1 rule of its own
Campo de Villavidel1 rule of its own
Camponaraya1 rule of its own
Cármenes1 rule of its own
Carracedelo1 rule of its own
Carrizo1 rule of its own
Carrocera1 rule of its own
Carucedo1 rule of its own
Castilfalé1 rule of its own
Castrillo de Cabrera1 rule of its own
Castrillo de la Valduerna1 rule of its own
Castrocalbón1 rule of its own
Castrocontrigo1 rule of its own
Castropodame2 rules of its own
Castrotierra de Valmadrigal1 rule of its own
Cea1 rule of its own
Cebanico1 rule of its own
Cebrones del Río1 rule of its own
Chozas de Abajo1 rule of its own
Cimanes de la Vega1 rule of its own
Cimanes del Tejar1 rule of its own
Cistierna1 rule of its own
Congosto1 rule of its own
Corbillos de los Oteros1 rule of its own
Corullón1 rule of its own
Crémenes1 rule of its own
Cuadros1 rule of its own
Cubillas de los Oteros1 rule of its own
Cubillas de Rueda1 rule of its own
Cubillos del Sil1 rule of its own
Destriana1 rule of its own
El Burgo Ranero1 rule of its own
Encinedo1 rule of its own
Escobar de Campos1 rule of its own
Fabero1 rule of its own
Folgoso de la Ribera1 rule of its own
Fresno de la Vega2 rules of its own
Fuentes de Carbajal1 rule of its own
Garrafe de Torío1 rule of its own
Gordaliza del Pino1 rule of its own
Gordoncillo1 rule of its own
Gradefes1 rule of its own
Grajal de Campos1 rule of its own
Gusendos de los Oteros1 rule of its own
Hospital de Órbigo1 rule of its own
Igüeña1 rule of its own
Izagre1 rule of its own
Joarilla de las Matas1 rule of its own
La Antigua1 rule of its own
La Bañeza2 rules of its own
La Ercina1 rule of its own
Laguna Dalga1 rule of its own
Laguna de Negrillos1 rule of its own
La Pola de Gordón2 rules of its own
La Robla2 rules of its own
Las Omañas1 rule of its own
La Vecilla1 rule of its own
León2 rules of its own
Llamas de la Ribera1 rule of its own
Los Barrios de Luna1 rule of its own
Lucillo1 rule of its own
Luyego1 rule of its own
Magaz de Cepeda1 rule of its own
Mansilla de las Mulas1 rule of its own
Mansilla Mayor1 rule of its own
Maraña1 rule of its own
Matadeón de los Oteros1 rule of its own
Matallana de Torío2 rules of its own
Matanza1 rule of its own
Molinaseca1 rule of its own
Murias de Paredes1 rule of its own
Noceda del Bierzo1 rule of its own
Oencia1 rule of its own
Onzonilla2 rules of its own
Oseja de Sajambre1 rule of its own
Pajares de los Oteros1 rule of its own
Palacios de la Valduerna1 rule of its own
Palacios del Sil1 rule of its own
Páramo del Sil1 rule of its own
Peranzanes1 rule of its own
Pobladura de Pelayo García1 rule of its own
Ponferrada2 rules of its own
Posada de Valdeón1 rule of its own
Pozuelo del Páramo1 rule of its own
Prado de la Guzpeña1 rule of its own
Priaranza del Bierzo1 rule of its own
Prioro1 rule of its own
Puebla de Lillo2 rules of its own
Puente de Domingo Flórez1 rule of its own
Quintana del Castillo1 rule of its own
Quintana del Marco1 rule of its own
Quintana y Congosto1 rule of its own
Regueras de Arriba1 rule of its own
Reyero1 rule of its own
Riaño1 rule of its own
Riego de la Vega1 rule of its own
Riello1 rule of its own
Rioseco de Tapia1 rule of its own
Roperuelos del Páramo1 rule of its own
Sabero1 rule of its own
Sahagún2 rules of its own
San Adrián del Valle1 rule of its own
San Andrés del Rabanedo2 rules of its own
Sancedo1 rule of its own
San Cristóbal de la Polantera1 rule of its own
San Emiliano1 rule of its own
San Esteban de Nogales1 rule of its own
San Justo de la Vega1 rule of its own
San Millán de los Caballeros1 rule of its own
San Pedro Bercianos1 rule of its own
Santa Colomba de Curueño1 rule of its own
Santa Colomba de Somoza1 rule of its own
Santa Cristina de Valmadrigal1 rule of its own
Santa Elena de Jamuz1 rule of its own
Santa María de la Isla1 rule of its own
Santa María del Monte de Cea1 rule of its own
Santa María del Páramo2 rules of its own
Santa María de Ordás1 rule of its own
Santa Marina del Rey1 rule of its own
Santas Martas1 rule of its own
Santiago Millas1 rule of its own
Santovenia de la Valdoncina1 rule of its own
Sariegos1 rule of its own
Sena de Luna1 rule of its own
Sobrado1 rule of its own
Soto de la Vega1 rule of its own
Soto y Amío1 rule of its own
Toral de los Guzmanes1 rule of its own
Toral de los Vados1 rule of its own
Toreno1 rule of its own
Torre del Bierzo1 rule of its own
Trabadelo1 rule of its own
Truchas1 rule of its own
Turcia1 rule of its own
Urdiales del Páramo1 rule of its own
Valdefresno1 rule of its own
Valdefuentes del Páramo1 rule of its own
Valdelugueros1 rule of its own
Valdemora1 rule of its own
Valdepiélago1 rule of its own
Valdepolo1 rule of its own
Valderasno own rules yet
Valderrey1 rule of its own
Valderrueda1 rule of its own
Valdesamario1 rule of its own
Val de San Lorenzo1 rule of its own
Valdevimbre1 rule of its own
Valencia de Don Juan1 rule of its own
Vallecillo1 rule of its own
Valle de Ancares1 rule of its own
Valverde de la Virgen2 rules of its own
Valverde-Enriqueno own rules yet
Vegacervera1 rule of its own
Vega de Espinareda1 rule of its own
Vega de Infanzones1 rule of its own
Vega de Valcarce1 rule of its own
Vegaquemada1 rule of its own
Vegas del Condado1 rule of its own
Villablino2 rules of its own
Villabraz1 rule of its own
Villadangos del Páramo1 rule of its own
Villademor de la Vega1 rule of its own
Villafranca del Bierzo2 rules of its own
Villagatón1 rule of its own
Villamañán1 rule of its own
Villamandos1 rule of its own
Villamanín1 rule of its own
Villamartín de Don Sancho1 rule of its own
Villamejil1 rule of its own
Villamol1 rule of its own
Villamontán de la Valduerna1 rule of its own
Villamoratiel de las Matas1 rule of its own
Villanueva de las Manzanas1 rule of its own
Villaobispo de Otero1 rule of its own
Villaornate y Castro1 rule of its own
Villaquejida1 rule of its own
Villaquilambre2 rules of its own
Villarejo de Órbigo1 rule of its own
Villares de Órbigo1 rule of its own
Villasabariego1 rule of its own
Villaselán1 rule of its own
Villaturiel2 rules of its own
Villazala1 rule of its own
Villazanzo de Valderaduey1 rule of its own
Zotes del Páramo1 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 16 October 2026.

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