Province in Spain

Property rules in Navarra

What applies in Navarra 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.

224 of 272municipalities researched

224municipalities 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 Navarra

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 Comunidad Foral de Navarra

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

New build: 0.5% of the purchase price

Source: boe.es, Decreto Foral Legislativo 129/1999 de Navarra, art. 22.2 · updated on 16 October 2026

Quote from the source

tributarán, además, al tipo de gravamen del 0,5 por 100, en cuanto a tales actos o contratos.

Impuesto sobre Transmisiones Patrimoniales (ITP)

Region Comunidad Foral de Navarra

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

Existing home: 6% of the purchase price

Source: boe.es, Decreto Foral Legislativo 129/1999 (texto refundido ITP-AJD de Navarra), art. 8.1.a · updated on 16 October 2026

Quote from the source

El 6 por ciento, si se trata de transmisiones de bienes inmuebles, así como la constitución y cesión de los 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 Comunidad Foral de Navarra

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 Foral 7/2003 de turismo, art. 14 y 22 · updated on 16 October 2026

Quote from the source

La inscripción en el Registro de Turismo de Navarra se practicará a través de la presentación por los interesados de una declaración responsable manifestando el cumplimiento de los requisitos establecidos en la normativa vigente relativos al servicio o al establecimiento y su clasificación y el compromiso de su mantenimiento durante el tiempo de vigencia de la actividad, así como la disposición, en su caso, de la documentación acreditativa que corresponda.

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 Navarra

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?	272	0	0
How much tourist tax do you pay per night?	0	0	272
Is the level of the rent regulated?	21	251	0
How much ITP do you pay?	272	0	0
How much tax do you pay on a new-build home?	272	0	0
What is the IBI rate?	219	0	53
Do you pay tax on the gain when you sell?	272	0	0

Impuesto sobre Bienes Inmuebles (IBI)219 municipalities
Plusvalía municipal (IIVTNU)178 municipalities
Zona de mercado residencial tensionado21 municipalities

Municipalities in Navarra

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

Abáigar2 rules of its own
Abárzuza/Abartzuzano own rules yet
Abaurregaina/Abaurrea Altano own rules yet
Abaurrepea/Abaurrea Bajano own rules yet
Aberin2 rules of its own
Ablitas2 rules of its own
Adiós2 rules of its own
Aguilar de Codés2 rules of its own
Aibar/Oibar2 rules of its own
Allín/Allin2 rules of its own
Allono own rules yet
Altsasu/Alsasua3 rules of its own
Améscoa Baja2 rules of its own
Ancín/Antzin2 rules of its own
Andosilla2 rules of its own
Añorbeno own rules yet
Ansoáin/Antsoain3 rules of its own
Anue2 rules of its own
Aoiz/Agoitzno own rules yet
Araitz2 rules of its own
Arakil2 rules of its own
Aranarache/Aranaratxe2 rules of its own
Aranguren3 rules of its own
Arano2 rules of its own
Arantza2 rules of its own
Aras2 rules of its own
Arbizu2 rules of its own
Arce/Artzi2 rules of its own
Arellano2 rules of its own
Areso2 rules of its own
Arguedas1 rule of its own
Ariano own rules yet
Aribeno own rules yet
Armañanzasno own rules yet
Arróniz1 rule of its own
Arruazu2 rules of its own
Artajona2 rules of its own
Artazu2 rules of its own
Atetz1 rule of its own
Auritz/Burguete2 rules of its own
Ayegui/Aiegi2 rules of its own
Azagra2 rules of its own
Azuelono own rules yet
Bakaiku2 rules of its own
Barañáin/Barañain3 rules of its own
Barásoain2 rules of its own
Barbarinno own rules yet
Bargota2 rules of its own
Barillas1 rule of its own
Basaburua2 rules of its own
Baztan3 rules of its own
Beintza-Labaienno own rules yet
Beireno own rules yet
Belascoáin2 rules of its own
Bera2 rules of its own
Berbinzana2 rules of its own
Beriáin1 rule of its own
Berrioplano/Berriobeiti3 rules of its own
Berriozar1 rule of its own
Bertizarana2 rules of its own
Betelu2 rules of its own
Bidaurreta2 rules of its own
Biurrun-Olcoz2 rules of its own
Buñuel2 rules of its own
Burgui/Burgi1 rule of its own
Burlada/Burlata3 rules of its own
Cabanillasno own rules yet
Cabredo2 rules of its own
Cadreitano own rules yet
Caparroso2 rules of its own
Cárcar2 rules of its own
Carcastillono own rules yet
Cascante2 rules of its own
Cáseda2 rules of its own
Castejón2 rules of its own
Castillonuevo/Gazteluberrino own rules yet
Cendea de Olza/Oltza Zendea2 rules of its own
Cintruénigo3 rules of its own
Cirauqui/Zirauki2 rules of its own
Ciriza/Ziritza2 rules of its own
Cizurno own rules yet
Corella2 rules of its own
Cortes2 rules of its own
Desojono own rules yet
Dicastillono own rules yet
Donamaria2 rules of its own
Doneztebe/Santesteban2 rules of its own
Echarri/Etxarri2 rules of its own
El Busto2 rules of its own
Elgorriaga2 rules of its own
Enériz/Eneritz2 rules of its own
Eratsun1 rule of its own
Ergoiena2 rules of its own
Erro2 rules of its own
Eslava1 rule of its own
Esparza de Salazar/Espartza Zaraitzu2 rules of its own
Espronceda2 rules of its own
Estella-Lizarra1 rule of its own
Esteribarno own rules yet
Etayo1 rule of its own
Etxalar2 rules of its own
Etxarri Aranatz2 rules of its own
Etxauri2 rules of its own
Eulate2 rules of its own
Ezcabarte1 rule of its own
Ezcároz/Ezkaroze2 rules of its own
Ezkurra1 rule of its own
Ezprogui2 rules of its own
Falces2 rules of its own
Fitero2 rules of its own
Fontellas2 rules of its own
Funes2 rules of its own
Fustiñana2 rules of its own
Galar1 rule of its own
Gallipienzo/Galipentzu2 rules of its own
Gallués/Galozeno own rules yet
Garaioano own rules yet
Garde2 rules of its own
Garínoain2 rules of its own
Garraldano own rules yet
Genevilla2 rules of its own
Goizueta1 rule of its own
Güesa/Gorzano own rules yet
Guesálaz/Gesalatz2 rules of its own
Guirguillano2 rules of its own
Hiriberri/Villanueva de Aezkoano own rules yet
Huarte/Uharte3 rules of its own
Ibargoiti2 rules of its own
Igantzi2 rules of its own
Igúzquizano own rules yet
Imotz2 rules of its own
Irañeta2 rules of its own
Irurtzun2 rules of its own
Isaba/Izaba2 rules of its own
Ituren2 rules of its own
Iturmendino own rules yet
Izagaondoa1 rule of its own
Iza/Itza2 rules of its own
Izalzu/Itzaltzu2 rules of its own
Jaurrieta2 rules of its own
Javier2 rules of its own
Juslapeña/Txulapain2 rules of its own
Lakuntza1 rule of its own
Lana1 rule of its own
Lantz2 rules of its own
Lapoblación2 rules of its own
Larraga2 rules of its own
Larraona2 rules of its own
Larraun2 rules of its own
Lazagurríano own rules yet
Leache/Leatxe2 rules of its own
Legarda2 rules of its own
Legaria1 rule of its own
Leitza2 rules of its own
Lekunberri2 rules of its own
Leoz/Leotz2 rules of its own
Lerga2 rules of its own
Lerín2 rules of its own
Lesaka2 rules of its own
Lezaunno own rules yet
Liédena2 rules of its own
Lizoain-Arriasgoiti/Lizoainibar-Arriasgoiti2 rules of its own
Lodosa2 rules of its own
Lónguida/Longida2 rules of its own
Los Arcos2 rules of its own
Lumbier2 rules of its own
Luquinno own rules yet
Luzaide/Valcarlos1 rule of its own
Mañeru2 rules of its own
Marañón1 rule of its own
Marcilla2 rules of its own
Mélidano own rules yet
Mendavia2 rules of its own
Mendaza1 rule of its own
Mendigorria2 rules of its own
Metauten2 rules of its own
Milagro2 rules of its own
Mirafuentesno own rules yet
Miranda de Arga2 rules of its own
Monreal/Elo2 rules of its own
Monteagudo1 rule of its own
Morentin2 rules of its own
Mues1 rule of its own
Murchante2 rules of its own
Murieta2 rules of its own
Murillo el Cuende2 rules of its own
Murillo el Fruto1 rule of its own
Muruzábal2 rules of its own
Navascués/Nabaskoze2 rules of its own
Nazar1 rule of its own
Obanos2 rules of its own
Ochagavía/Otsagabia2 rules of its own
Oco1 rule of its own
Odieta2 rules of its own
Oiz2 rules of its own
Olaibar2 rules of its own
Olazti/Olazagutía2 rules of its own
Olejua1 rule of its own
Olite/Erriberrino own rules yet
Olóriz/Oloritz2 rules of its own
Orbaizetano own rules yet
Orbarano own rules yet
Orísoain2 rules of its own
Orkoien2 rules of its own
Oronz/Orontze2 rules of its own
Oroz-Betelu/Orotz-Betelu2 rules of its own
Orreaga/Roncesvallesno own rules yet
Oteizano own rules yet
Pamplona/Iruña2 rules of its own
Peralta/Azkoien3 rules of its own
Petilla de Aragón2 rules of its own
Piedramillera1 rule of its own
Pitillasno own rules yet
Puente la Reina/Gares2 rules of its own
Pueyo/Puiu2 rules of its own
Ribaforada2 rules of its own
Romanzado/Erromantzatua2 rules of its own
Roncal/Erronkari1 rule of its own
Sada2 rules of its own
Saldías1 rule of its own
Salinas de Oro/Jaitz2 rules of its own
San Adrián3 rules of its own
Sangüesa/Zangoza1 rule of its own
San Martín de Unx2 rules of its own
Sansolno own rules yet
Santacara2 rules of its own
Sarriés/Sartzeno own rules yet
Sartagudano own rules yet
Sesma2 rules of its own
Sorlada1 rule of its own
Sunbilla2 rules of its own
Tafalla3 rules of its own
Tiebas-Muruarte de Reta2 rules of its own
Tirapu2 rules of its own
Torralba del Río2 rules of its own
Torres del Ríono own rules yet
Tudela1 rule of its own
Tulebras1 rule of its own
Ucar2 rules of its own
Uharte Arakil2 rules of its own
Ujué/Uxue2 rules of its own
Ultzama2 rules of its own
Unciti1 rule of its own
Unzué/Untzue2 rules of its own
Urdazubi/Urdaxno own rules yet
Urdiain1 rule of its own
Urraul Alto2 rules of its own
Urraul Bajo2 rules of its own
Urroz2 rules of its own
Urroz-Villa2 rules of its own
Urzainqui/Urzainkino own rules yet
Uterga2 rules of its own
Uztárroz/Uztarrozeno own rules yet
Val de Goñi/Goñerrino own rules yet
Valle de Egüés/Eguesibar2 rules of its own
Valle de Elorz/Elortzibar2 rules of its own
Valle de Ollo/Ollaran2 rules of its own
Valle de Yerri/Deierri1 rule of its own
Valtierra2 rules of its own
Viana2 rules of its own
Vidángoz/Bidankoze2 rules of its own
Villafranca2 rules of its own
Villamayor de Monjardín2 rules of its own
Villatuerta2 rules of its own
Villava/Atarrabia1 rule of its own
Yesa2 rules of its own
Zabalza/Zabaltza2 rules of its own
Ziordia1 rule of its own
Zizur Mayor/Zizur Nagusia2 rules of its own
Zubieta1 rule of its own
Zugarramurdino own rules yet
Zúñiga1 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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