What applies in Araitz to buying, letting and splitting a property? The national rules and the municipality's own rules, with the source and the date. We assume a property you do not live in yourself.
By topic. The rules of the municipality and the region are shown in full, the national ones in short. A short rule links to the full text and its 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 Foral Legislativo 129/1999 de Navarra, art. 22.2 · updated on 16 October 2026
tributarán, además, al tipo de gravamen del 0,5 por 100, en cuanto a tales actos o contratos.Tax the buyer pays on the purchase price of an existing home. The region sets the rate.
Source: boe.es, Decreto Foral Legislativo 129/1999 (texto refundido ITP-AJD de Navarra), art. 8.1.a · updated on 16 October 2026
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.Annual municipal tax on owning a property: a percentage of the official value, which is usually well below the market value.
Source: bon.navarra.es, Acuerdo municipal publicado en el Boletín Oficial de Navarra: Tasas para 2026 · valid from 1 January 2026 · updated on 16 October 2026
1.1. Contribución territorial: tipo impositivo del 0,27%.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.
Source: boe.es, Ley Foral 7/2003 de turismo, art. 14 y 22 · updated on 16 October 2026
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.Municipal tax on sale, on the increase in value of the land under the property.
Source: bon.navarra.es, Acuerdo municipal publicado en el Boletín Oficial de Navarra: Tasas para 2026 · valid from 1 January 2026 · updated on 16 October 2026
En cuanto al tipo de gravamen, se establece un tipo de gravamen único del 25% para todos los periodos de generación del incremento del valor.Per rule: found, read without finding it, or not researched yet. Not found does not mean the rule does not exist.
The same questions for every municipality, so you can compare them. Choose a question to see every municipality.
| Question | In Araitz |
|---|---|
| May you let short term? | Allowed, with registration or notification |
| How much tourist tax do you pay per night? | Not researched |
| Is the level of the rent regulated? | Not found in the source |
| How much ITP do you pay? | 6% of the purchase price |
| How much tax do you pay on a new-build home? | 10.5% of the purchase price |
| What is the IBI rate? | 0.27% of the valor catastral |
| Do you pay tax on the gain when you sell? | Resident 19%, non-resident 19%, withheld 3% |
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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