What applies in Arafo 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 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.Tax the buyer pays on the purchase price of an existing home. The region sets the rate.
Source: boe.es, Decreto Legislativo 1/2009 de Canarias (texto refundido tributos cedidos), art. 31.1.a · updated on 16 October 2026
Si se trata de la transmisión de bienes inmuebles, así como la constitución y cesión de derechos reales que recaigan sobre los mismos, excepto los derechos reales de garantía, con carácter general el tipo del 6,5%.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.Annual municipal tax on owning a property: a percentage of the official value, which is usually well below the market value.
Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
IBI tipo de gravamen urbana: 0,50000 %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 6/2025 de Ordenación Sostenible del Uso Turístico de Viviendas, art. 7 · valid from 13 December 2025 · updated on 16 October 2026
Con carácter previo al inicio de la actividad de explotación del uso turístico de hospedaje en viviendas, los titulares de estas o, en su caso, las personas físicas o jurídicas a las que previamente el propietario o propietaria haya encomendado su explotación deberán presentar declaración responsable ante los cabildos insulares conforme a lo dispuesto en la Ley 39/2015, de 1 de octubre , del Procedimiento Administrativo Común de las Administraciones Públicas, o norma que la sustituya, quienes realizarán la inscripción de la actividad, de oficio, en el Registro General Turístico de la Comunidad Autónoma de Canarias.Municipal tax on sale, on the increase in value of the land under the property.
Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
IIVTNU tipo de gravamen inferior a 1 año: 29,00 %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 Arafo |
|---|---|
| May you let short term? | Restricted in part of the municipality |
| How much tourist tax do you pay per night? | Not found in the source |
| Is the level of the rent regulated? | Not found in the source |
| How much ITP do you pay? | 6.5% of the purchase price |
| How much tax do you pay on a new-build home? | 8% of the purchase price |
| What is the IBI rate? | 0.5% 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 16 October 2026.
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