Per municipality, with the source

Property rules in Spain

Which rules apply to buying, letting and splitting a property? Here they are per municipality, with the official source, the quote and the date. We assume a home or building you do not live in yourself.

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5,537 of 8,132municipalities researched

5,536municipalities with rules of their own

4national rules

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

What applies everywhere in Spain

These rules apply in every municipality. A municipality can add rules of its own.

Buying

IVA en vivienda nueva

National

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).

VAT: 10% of the purchase price

Source: boe.es, Ley 37/1992 del IVA, art. 91.Uno.1.7.º · updated on 16 October 2026

Quote from the source

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.

Owning

IRNR (rentas imputadas, Modelo 210)

National

Do you live outside Spain and not let the home? Then you pay income tax every year on a set notional income from that home.

Source: boe.es, Texto refundido de la Ley del IRNR, art. 13.1.h · updated on 16 October 2026

Quote from the source

h) Las rentas imputadas a los contribuyentes personas físicas titulares de bienes inmuebles urbanos situados en territorio español no afectos a actividades económicas.

Selling

Ganancia patrimonial de no residentes (IRNR)

National

If you do not live in Spain, you pay tax on the gain when you sell. The buyer also withholds part of the purchase price for the tax authority.

Rate: 19% of the gain
Paid by the buyer: 3% of the purchase price

Source: boe.es, Texto refundido de la Ley del IRNR, art. 25.1.f y 25.2 · updated on 16 October 2026

Quote from the source

3.º Ganancias patrimoniales que se pongan de manifiesto con ocasión de transmisiones de elementos patrimoniales.

Ganancia patrimonial (IRPF)

National

If you live in Spain, you pay income tax on the gain when you sell, in brackets: the higher the gain, the higher the rate.

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

Source: boe.es, Ley 35/2006 del IRPF, art. 66 · updated on 16 October 2026

Quote from the source

A la base liquidable del ahorro se le aplicarán los tipos que se indican en la siguiente escala:

How many municipalities have a rule of their own

As of 16 October 2026. A municipality we have not read yet is not counted here.

Impuesto sobre Bienes Inmuebles (IBI)5,529 municipalities
Plusvalía municipal (IIVTNU)5,529 municipalities
Licencia de vivienda turística19 municipalities

Compare municipalities on one question

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 researched
May you let short term?	1,327	6,805
How much tourist tax do you pay per night?	0	8,132
Is the level of the rent regulated?	0	8,132
How much ITP do you pay?	1,327	6,805
How much tax do you pay on a new-build home?	8,132	0
What is the IBI rate?	5,529	2,603
Do you pay tax on the gain when you sell?	8,132	0

Not researched means we do not know yet. It does not mean there is no rule.

Municipalities with rules of their own

Each municipality here has its own page with its rules, the national rules and what we do not know yet.

A Arnoia2 rules of its own
Abades2 rules of its own
Abadía2 rules of its own
Abadín2 rules of its own
Abajas2 rules of its own
Ábalos2 rules of its own
A Baña2 rules of its own
Abánades2 rules of its own
Abanilla2 rules of its own
Abarán2 rules of its own
Abarca de Campos2 rules of its own
Abegondo2 rules of its own
Abella de la Conca2 rules of its own
Abengibre2 rules of its own
Abenójar2 rules of its own
Abertura2 rules of its own
Abia de la Obispalía2 rules of its own
Abia de las Torres2 rules of its own
Abiego2 rules of its own
Abizanda2 rules of its own
Abla2 rules of its own
Ablanque2 rules of its own
A Bola2 rules of its own
Abrera2 rules of its own
Abrucena2 rules of its own
Abusejo2 rules of its own
A Cañiza2 rules of its own
A Capela2 rules of its own
Acebedo2 rules of its own
Acebo2 rules of its own
Acedera2 rules of its own
Acehúche2 rules of its own
Aceituna2 rules of its own
Aceuchal2 rules of its own
A Coruña2 rules of its own
Adahuesca2 rules of its own
Adamuz2 rules of its own
Adanero2 rules of its own
Adeje2 rules of its own
Adobes2 rules of its own
Adra2 rules of its own
Adrada de Haza2 rules of its own
Adrada de Pirón2 rules of its own
Adrados2 rules of its own
A Estrada2 rules of its own
A Fonsagrada2 rules of its own
Agaete2 rules of its own
Agallas2 rules of its own
Àger2 rules of its own
Agolada2 rules of its own
Agoncillo2 rules of its own
Agost2 rules of its own
Agramunt2 rules of its own
Agres2 rules of its own
Agrón2 rules of its own
Aguadulce2 rules of its own
A Guarda2 rules of its own
Aguas Cándidas2 rules of its own
A Gudiña2 rules of its own
Agudo2 rules of its own
Agüero2 rules of its own
Aguilafuente2 rules of its own
Aguilar de Bureba2 rules of its own
Aguilar de Campoo2 rules of its own
Aguilar de la Frontera2 rules of its own
Aguilar del Río Alhama2 rules of its own
Aguilar de Segarra2 rules of its own
Águilas2 rules of its own
Agüimes2 rules of its own
Agullana2 rules of its own
Agulo2 rules of its own
Ahigal2 rules of its own
Ahigal de los Aceiteros2 rules of its own
Ahigal de Villarino2 rules of its own
Ahillones2 rules of its own
Aiguafreda2 rules of its own
Aiguaviva2 rules of its own
Aigües2 rules of its own
A Illa de Arousa2 rules of its own
Aín2 rules of its own
Aínsa-Sobrarbe2 rules of its own
Aisa2 rules of its own
Aitona2 rules of its own
Ajalvir2 rules of its own
Ajamil de Cameros2 rules of its own
Alacant/Alicante3 rules of its own
Alagón del Río2 rules of its own
Alaior2 rules of its own
Alájar2 rules of its own
Alajeró2 rules of its own
A Lama2 rules of its own
Alameda2 rules of its own
Alameda del Valle2 rules of its own
Alamedilla2 rules of its own
Alamillo2 rules of its own
Alaminos2 rules of its own
Alange2 rules of its own
Alanís2 rules of its own
A Laracha2 rules of its own
Alaraz2 rules of its own
Alar del Rey2 rules of its own
Alarilla2 rules of its own
Alaró2 rules of its own
Alàs i Cerc2 rules of its own
Alatoz2 rules of its own
Albacete2 rules of its own
Alba de Cerrato2 rules of its own
Alba de Tormes2 rules of its own
Alba de Yeltes2 rules of its own
Albaida del Aljarafe2 rules of its own
Albalá2 rules of its own
Albaladejo2 rules of its own
Albaladejo del Cuende2 rules of its own
Albalate de Cinca2 rules of its own
Albalate de las Nogueras2 rules of its own
Albalate de Zorita2 rules of its own
Albalatillo2 rules of its own
Albanchez2 rules of its own
Albanchez de Mágina2 rules of its own
Albanyà2 rules of its own
Albares2 rules of its own
Albatana2 rules of its own
Albatàrrec2 rules of its own
Albatera2 rules of its own
Albelda2 rules of its own
Albelda de Iregua2 rules of its own
Albendea2 rules of its own
Albendiego2 rules of its own
Alberite2 rules of its own
Albero Alto2 rules of its own
Albero Bajo2 rules of its own
Alberuela de Tubo2 rules of its own
Albesa2 rules of its own
Albillos2 rules of its own
Albocàsser2 rules of its own
Alboloduy2 rules of its own
Albolote2 rules of its own
Albondón2 rules of its own
Albons2 rules of its own
Alborea2 rules of its own
Albornos2 rules of its own
Albox2 rules of its own
Albudeite2 rules of its own
Albuñán2 rules of its own
Albuñol2 rules of its own
Albuñuelas2 rules of its own
Alburquerque2 rules of its own
Alcadozo2 rules of its own
Alcalá de Guadaíra2 rules of its own
Alcalá de Gurrea2 rules of its own
Alcalá de Henares2 rules of its own
Alcalá del Júcar2 rules of its own
Alcalá del Obispo2 rules of its own
Alcalá de los Gazules2 rules of its own
Alcalá del Río2 rules of its own
Alcalá del Valle2 rules of its own
Alcalà de Xivert2 rules of its own
Alcalá la Real2 rules of its own
Alcalalí2 rules of its own
Alcampell2 rules of its own
Alcanadre2 rules of its own
Alcanó2 rules of its own
Alcántara2 rules of its own
Alcantarilla2 rules of its own
Alcantud2 rules of its own
Alcaracejos2 rules of its own
Alcaraz2 rules of its own
Alcarràs2 rules of its own
Alcaucín2 rules of its own
Alcaudete2 rules of its own
Alcázar de San Juan2 rules of its own
Alcoba2 rules of its own
Alcobendas2 rules of its own
Alcocer2 rules of its own
Alcocero de Mola2 rules of its own
Alcohujate2 rules of its own
Alcoi/Alcoy2 rules of its own
Alcolea2 rules of its own
Alcolea de Calatrava2 rules of its own
Alcolea de Cinca2 rules of its own
Alcolea de las Peñas2 rules of its own
Alcolea del Pinar2 rules of its own
Alcolea del Río2 rules of its own
Alcoleja2 rules of its own
Alcoletge2 rules of its own
Alcollarín2 rules of its own
Alconada2 rules of its own
Alconada de Maderuelo2 rules of its own
Alconchel2 rules of its own
Alconchel de la Estrella2 rules of its own
Alconera2 rules of its own
Alcóntar2 rules of its own
Alcorcón2 rules of its own
Alcoroches2 rules of its own
Alcosser2 rules of its own
Alcubierre2 rules of its own
Alcubillas2 rules of its own
Alcúdia2 rules of its own
Alcudia de Monteagud2 rules of its own
Alcudia de Veo2 rules of its own
Alcuéscar2 rules of its own
Aldeacentenera2 rules of its own
Aldeacipreste2 rules of its own
Aldeadávila de la Ribera2 rules of its own
Aldea del Cano2 rules of its own
Aldea del Fresno2 rules of its own
Aldea del Obispo2 rules of its own
Aldea del Rey2 rules of its own
Aldealcorvo2 rules of its own
Aldealengua2 rules of its own
Aldealengua de Pedraza2 rules of its own
Aldealengua de Santa María2 rules of its own
Aldeanueva de Ebro2 rules of its own
Aldeanueva de Figueroa2 rules of its own
Aldeanueva de Guadalajara2 rules of its own
Aldeanueva de la Serrezuela2 rules of its own
Aldeanueva de la Sierra2 rules of its own
Aldeanueva de la Vera2 rules of its own
Aldeanueva del Camino2 rules of its own
Aldeanueva del Codonal2 rules of its own
Aldeanueva de Santa Cruz2 rules of its own
Aldeaquemada2 rules of its own
Aldearrodrigo2 rules of its own
Aldearrubia2 rules of its own
Aldeaseca2 rules of its own
Aldeaseca de Alba2 rules of its own
Aldeaseca de la Frontera2 rules of its own
Aldeasoña2 rules of its own
Aldeatejada2 rules of its own
Aldeavieja de Tormes2 rules of its own
Aldehorno2 rules of its own
Aldehuela de la Bóveda2 rules of its own
Aldehuela del Codonal2 rules of its own
Aldehuela del Jerte2 rules of its own
Aldehuela de Yeltes2 rules of its own
Aldeire2 rules of its own
Aldeonte2 rules of its own
Aledo2 rules of its own
Alella2 rules of its own
Alerre2 rules of its own
Alesanco2 rules of its own
Alesón2 rules of its own
Alfacar2 rules of its own
Alfafara2 rules of its own
Alfántega2 rules of its own
Alfarnate2 rules of its own
Alfarnatejo2 rules of its own
Alfaro2 rules of its own
Alfarràs2 rules of its own
Alfés2 rules of its own
Alfondeguilla2 rules of its own
Alfoz2 rules of its own
Alfoz de Bricia2 rules of its own
Alfoz de Lloredo2 rules of its own
Alfoz de Quintanadueñas2 rules of its own
Alfoz de Santa Gadea2 rules of its own
Algadefe2 rules of its own
Algaida2 rules of its own
Algar2 rules of its own
Algar de Mesa2 rules of its own
Algarinejo2 rules of its own
Algarra2 rules of its own
Algarrobo2 rules of its own
Algatocín2 rules of its own
Algeciras2 rules of its own
Algerri2 rules of its own
Algete2 rules of its own
Algimia de Almonacid2 rules of its own
Algodonales2 rules of its own
Algora2 rules of its own
Algorfa2 rules of its own
Alguaire2 rules of its own
Alguazas2 rules of its own
Algueña2 rules of its own
Alhabia2 rules of its own
Alhama de Almería2 rules of its own
Alhama de Granada2 rules of its own
Alhama de Murcia2 rules of its own
Alhambra2 rules of its own
Alhaurín de la Torre2 rules of its own
Alhaurín el Grande2 rules of its own
Alhendín2 rules of its own
Alhóndiga2 rules of its own
Alía2 rules of its own
Aliaguilla2 rules of its own
Alicún2 rules of its own
Alicún de Ortega2 rules of its own
Alija del Infantado2 rules of its own
Alique2 rules of its own
Aliseda2 rules of its own
Aljaraque2 rules of its own
Aljucén2 rules of its own
Allande2 rules of its own
Allariz2 rules of its own
Aller2 rules of its own
Almacelles2 rules of its own
Almáchar2 rules of its own
Almadén2 rules of its own
Almadén de la Plata2 rules of its own
Almadrones2 rules of its own
Almagro2 rules of its own
Almansa2 rules of its own
Almanza2 rules of its own
Almaraz2 rules of its own
Almargen2 rules of its own
Almarza de Cameros2 rules of its own
Almassora2 rules of its own
Almatret2 rules of its own
Almedíjar2 rules of its own
Almedina2 rules of its own
Almedinilla2 rules of its own
Almegíjar2 rules of its own
Almenar2 rules of its own
Almenara2 rules of its own
Almenara de Tormes2 rules of its own
Almendra2 rules of its own
Almendral2 rules of its own
Almendralejo2 rules of its own
Almendros2 rules of its own
Almensilla2 rules of its own
Almería2 rules of its own
Almócita2 rules of its own
Almodóvar del Campo2 rules of its own
Almodóvar del Pinar2 rules of its own
Almodóvar del Río2 rules of its own
Almogía2 rules of its own
Almoguera2 rules of its own
Almoharín2 rules of its own
Almonacid del Marquesado2 rules of its own
Almonacid de Zorita2 rules of its own
Almonaster la Real2 rules of its own
Almonte2 rules of its own
Almoradí2 rules of its own
Almudaina2 rules of its own
Almudévar2 rules of its own
Almuñécar2 rules of its own
Almunia de San Juan2 rules of its own
Almuniente2 rules of its own
Almuradiel2 rules of its own
Alocén2 rules of its own
Álora2 rules of its own
Alòs de Balaguer2 rules of its own
Alosno2 rules of its own
Alovera2 rules of its own
Alozaina2 rules of its own
Alp2 rules of its own
Alpandeire2 rules of its own
Alpedrete2 rules of its own
Alpens2 rules of its own
Alpera2 rules of its own
Alpicat2 rules of its own
Alpujarra de la Sierra2 rules of its own
Alquézar2 rules of its own
Alquife2 rules of its own
Alsodux2 rules of its own
Altable2 rules of its own
Alt Àneu2 rules of its own
Altarejos2 rules of its own
Altea3 rules of its own
Altorricón2 rules of its own
Altura2 rules of its own
Alustante2 rules of its own
Amavida2 rules of its own
Amayuelas de Arriba2 rules of its own
Ambite2 rules of its own
Amer2 rules of its own
A Merca2 rules of its own
Ames2 rules of its own
Ameyugo2 rules of its own
A Mezquita2 rules of its own
Amieva2 rules of its own
Amoeiro2 rules of its own
Ampudia2 rules of its own
Ampuero2 rules of its own
Amusco2 rules of its own
Anaya2 rules of its own
Anaya de Alba2 rules of its own
Anchuelo2 rules of its own
Anchuras2 rules of its own
Andratx2 rules of its own
Andújar2 rules of its own
Añe2 rules of its own
Anglès2 rules of its own
Anglesola2 rules of its own
Angón2 rules of its own
Anguciana2 rules of its own
Angüés2 rules of its own
Anguiano2 rules of its own
Anguita2 rules of its own
Anguix2 rules of its own
Anievas2 rules of its own
Añora2 rules of its own
Añover de Tormes2 rules of its own
Anquela del Pedregal2 rules of its own
Ansó2 rules of its own
Antas2 rules of its own
Antas de Ulla2 rules of its own
Antequera2 rules of its own
Antigua2 rules of its own
Antigüedad2 rules of its own
Antillón2 rules of its own
A Pastoriza2 rules of its own
A Peroxa2 rules of its own
A Pobra de Trives2 rules of its own
A Pobra do Brollón2 rules of its own
A Pobra do Caramiñal2 rules of its own
A Pontenova2 rules of its own
Arabayona de Mógica2 rules of its own
Aracena2 rules of its own
Arafo2 rules of its own
Aragüés del Puerto2 rules of its own
Arahal2 rules of its own
Arahuetes2 rules of its own
Aranda de Duero2 rules of its own
Arandilla2 rules of its own
Aranga2 rules of its own
Aranjuez2 rules of its own
Arañuel2 rules of its own
Aranzueque2 rules of its own
Arapiles2 rules of its own
Arauzo de Miel2 rules of its own
Arauzo de Salce2 rules of its own
Arauzo de Torre2 rules of its own
Arbancón2 rules of its own
Arbeca2 rules of its own
Arbeteta2 rules of its own
Arbo2 rules of its own
Arboleas2 rules of its own
Arbúcies2 rules of its own
Arcediano2 rules of its own
Archena2 rules of its own
Árchez2 rules of its own
Archidona2 rules of its own
Arconada2 rules of its own
Arcones2 rules of its own
Arcos2 rules of its own
Arcos de la Frontera2 rules of its own
Arcos de la Sierra2 rules of its own
Ardales2 rules of its own
Ardón2 rules of its own
Arén2 rules of its own
Arenas2 rules of its own
Arenas de Iguña2 rules of its own
Arenas del Rey2 rules of its own
Arenas de San Juan2 rules of its own
Arenas de San Pedro2 rules of its own
Arenillas de Riopisuerga2 rules of its own
Arenys de Mar2 rules of its own
Arenys de Munt2 rules of its own
Arenzana de Abajo2 rules of its own
Arenzana de Arriba2 rules of its own
Ares2 rules of its own
Ares del Maestrat2 rules of its own
Arevalillo2 rules of its own
Arevalillo de Cega2 rules of its own
Arévalo2 rules of its own
Argamasilla de Alba2 rules of its own
Argamasilla de Calatrava2 rules of its own
Arganda del Rey2 rules of its own
Arganza2 rules of its own
Argavieso2 rules of its own
Argecilla2 rules of its own
Argelaguer2 rules of its own
Argelita2 rules of its own
Argençola2 rules of its own
Argentona2 rules of its own
Argoños2 rules of its own
Arguis2 rules of its own
Ariany2 rules of its own
Arico2 rules of its own
Arjona2 rules of its own
Arjonilla2 rules of its own
Arlanzón2 rules of its own
Armallones2 rules of its own
Armenteros2 rules of its own
Armilla2 rules of its own
Armuña2 rules of its own
Armuña de Almanzora2 rules of its own
Armuña de Tajuña2 rules of its own
Arnedillo2 rules of its own
Arnedo2 rules of its own
Arnuero2 rules of its own
Aroche2 rules of its own
Arona2 rules of its own
Arquillos2 rules of its own
Arrancacepas2 rules of its own
Arraya de Oca2 rules of its own
Arrecife2 rules of its own
Arredondo2 rules of its own
Arres2 rules of its own
Arriate2 rules of its own
Arroba de los Montes2 rules of its own
Arroyo de la Luz2 rules of its own
Arroyo de las Fraguas2 rules of its own
Arroyo del Ojanco2 rules of its own
Arroyo de San Serván2 rules of its own
Arroyomolinos2 rules of its own
Arroyomolinos2 rules of its own
Arroyomolinos de la Vera2 rules of its own
Arroyomolinos de León2 rules of its own
Arrúbal2 rules of its own
Arsèguel2 rules of its own
Artà2 rules of its own
Artana2 rules of its own
Arteixo2 rules of its own
Artenara2 rules of its own
Artés2 rules of its own
Artesa de Lleida2 rules of its own
Artesa de Segre2 rules of its own
A Rúa2 rules of its own
Arucas2 rules of its own
Arzúa2 rules of its own
As Neves2 rules of its own
As Nogais2 rules of its own
Aspa2 rules of its own
Aspe2 rules of its own
As Pontes de García Rodríguez2 rules of its own
As Somozas2 rules of its own
Astorga2 rules of its own
Astudillo2 rules of its own
Atajate2 rules of its own
Atalaya2 rules of its own
Atalaya del Cañavate2 rules of its own
Atanzón2 rules of its own
Atapuerca2 rules of its own
Atarfe2 rules of its own
A Teixeira2 rules of its own
Atienza2 rules of its own
Atzeneta del Maestrat2 rules of its own
Auñón2 rules of its own
Ausejo2 rules of its own
Autilla del Pino2 rules of its own
Autillo de Campos2 rules of its own
Autol2 rules of its own
A Veiga2 rules of its own
Aveinte2 rules of its own
Avellaneda2 rules of its own
Avellanosa de Muñó2 rules of its own
Avià2 rules of its own
Ávila2 rules of its own
Avilés2 rules of its own
Avinyó2 rules of its own
Avinyonet del Penedès2 rules of its own
Avinyonet de Puigventós2 rules of its own
Avión2 rules of its own
Ayamonte2 rules of its own
Ayerbe2 rules of its own
Ayllón2 rules of its own
Ayna2 rules of its own
Ayódar2 rules of its own
Ayuela2 rules of its own
Azanuy-Alins2 rules of its own
Azara2 rules of its own
Azlor2 rules of its own
Aznalcázar2 rules of its own
Azofra2 rules of its own
Azuaga2 rules of its own
Azuébar2 rules of its own
Azuqueca de Henares2 rules of its own
Babilafuente2 rules of its own
Bacares2 rules of its own
Badajoz2 rules of its own
Badalona2 rules of its own
Badarán2 rules of its own
Badia del Vallès2 rules of its own
Badolatosa2 rules of its own
Baélls2 rules of its own
Baena2 rules of its own
Baeza2 rules of its own
Bagà2 rules of its own
Bahabón de Esgueva2 rules of its own
Baides2 rules of its own
Bailén2 rules of its own
Bailo2 rules of its own
Baiona2 rules of its own
Baix Pallars2 rules of its own
Balaguer2 rules of its own
Balanegra2 rules of its own
Balazote2 rules of its own
Balboa2 rules of its own
Baldellou2 rules of its own
Baleira2 rules of its own
Balenyà2 rules of its own
Ballesteros de Calatrava2 rules of its own
Ballobar2 rules of its own
Balones2 rules of its own
Balsa de Ves2 rules of its own
Balsareny2 rules of its own
Baltanás2 rules of its own
Baltar2 rules of its own
Bañares2 rules of its own
Banastás2 rules of its own
Bande2 rules of its own
Bañobárez2 rules of its own
Baños de la Encina2 rules of its own
Baños de Molgas2 rules of its own
Baños de Montemayor2 rules of its own
Baños de Rioja2 rules of its own
Baños de Río Tobía2 rules of its own
Baños de Tajo2 rules of its own
Baños de Valdearados2 rules of its own
Bañuelos2 rules of its own
Bañuelos de Bureba2 rules of its own
Banyalbufar2 rules of its own
Banyeres de Mariola2 rules of its own
Banyoles2 rules of its own
Baquerín de Campos2 rules of its own
Barajas de Melo2 rules of its own
Baralla2 rules of its own
Barbadás2 rules of its own
Barbadillo2 rules of its own
Barbadillo de Herreros2 rules of its own
Barbadillo del Mercado2 rules of its own
Barbadillo del Pez2 rules of its own
Barbalos2 rules of its own
Barbastro2 rules of its own
Barbate2 rules of its own
Barbens2 rules of its own
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Les Oluges2 rules of its own
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Les Useres/Useras2 rules of its own
Les Valls d'Aguilar2 rules of its own
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Letur2 rules of its own
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Linyola2 rules of its own
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Llançà2 rules of its own
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Llíber2 rules of its own
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Llobera2 rules of its own
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Torregalindo2 rules of its own
Torregrossa2 rules of its own
Torreiglesias2 rules of its own
Torrejoncillo2 rules of its own
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Torre la Ribera2 rules of its own
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Torrelavit2 rules of its own
Torrelles de Foix2 rules of its own
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Torrelodones2 rules of its own
Torremayor2 rules of its own
Torremejía2 rules of its own
Torremenga2 rules of its own
Torremocha2 rules of its own
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Torremochuela2 rules of its own
Torremolinos2 rules of its own
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Torrent2 rules of its own
Torrente de Cinca2 rules of its own
Torrenueva2 rules of its own
Torrenueva Costa2 rules of its own
Torreorgaz2 rules of its own
Torre-Pacheco2 rules of its own
Torrepadre2 rules of its own
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Torrequemada2 rules of its own
Torres2 rules of its own
Torresandino2 rules of its own
Torres de Albánchez2 rules of its own
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Torres de Barbués2 rules of its own
Torres de la Alameda2 rules of its own
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Torre-serona2 rules of its own
Torresmenudas2 rules of its own
Torre Val de San Pedro2 rules of its own
Torrevieja2 rules of its own
Torroella de Fluvià2 rules of its own
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Torrox2 rules of its own
Torrubia2 rules of its own
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Tortellà2 rules of its own
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Tórtoles2 rules of its own
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Tortuera2 rules of its own
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Torvizcón2 rules of its own
Toses2 rules of its own
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Totalán2 rules of its own
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Touro2 rules of its own
Trabada2 rules of its own
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Tragacete2 rules of its own
Traíd2 rules of its own
Traiguera2 rules of its own
Tramaced2 rules of its own
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Tui2 rules of its own
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Villazanzo de Valderaduey2 rules of its own
Villazopeque2 rules of its own
Villegas2 rules of its own
Villeguillo2 rules of its own
Villel de Mesa2 rules of its own
Villena2 rules of its own
Villerías de Campos2 rules of its own
Villodre2 rules of its own
Villodrigo2 rules of its own
Villoldo2 rules of its own
Víllora2 rules of its own
Villores2 rules of its own
Villoria2 rules of its own
Villoruebo2 rules of its own
Villoruela2 rules of its own
Villoslada de Cameros2 rules of its own
Villota del Páramo2 rules of its own
Villovieco2 rules of its own
Vilobí del Penedès2 rules of its own
Vilobí d'Onyar2 rules of its own
Vilopriu2 rules of its own
Viloria de Rioja2 rules of its own
Vilvestre2 rules of its own
Vilviestre del Pinar2 rules of its own
Vimianzo2 rules of its own
Vinaixa2 rules of its own
Vinaròs2 rules of its own
Vindel2 rules of its own
Viñegra de Moraña2 rules of its own
Viniegra de Abajo2 rules of its own
Viniegra de Arriba2 rules of its own
Viñuela2 rules of its own
Viñuelas2 rules of its own
Viso del Marqués2 rules of its own
Vistabella del Maestrat2 rules of its own
Vitigudino2 rules of its own
Viveiro2 rules of its own
Viver2 rules of its own
Viver i Serrateix2 rules of its own
Viveros2 rules of its own
Vizcaínos2 rules of its own
Víznar2 rules of its own
Voto2 rules of its own
Xàbia/Jávea3 rules of its own
Xaló2 rules of its own
Xermade2 rules of its own
Xert2 rules of its own
Xinzo de Limia2 rules of its own
Xixona/Jijona2 rules of its own
Xodos/Chodos2 rules of its own
Xove2 rules of its own
Xunqueira de Ambía2 rules of its own
Xunqueira de Espadanedo2 rules of its own
Yaiza2 rules of its own
Yanguas de Eresma2 rules of its own
Yebes2 rules of its own
Yebra2 rules of its own
Yebra de Basa2 rules of its own
Yecla2 rules of its own
Yecla de Yeltes2 rules of its own
Yélamos de Abajo2 rules of its own
Yélamos de Arriba2 rules of its own
Yémeda2 rules of its own
Yernes y Tameza2 rules of its own
Yésero2 rules of its own
Yunquera2 rules of its own
Yunquera de Henares2 rules of its own
Zael2 rules of its own
Zafarraya2 rules of its own
Zafra2 rules of its own
Zafra de Záncara2 rules of its own
Zafrilla2 rules of its own
Zagra2 rules of its own
Zahara2 rules of its own
Zahínos2 rules of its own
Zaidín2 rules of its own
Zalamea de la Serena2 rules of its own
Zalamea la Real2 rules of its own
Zamarra2 rules of its own
Zamayón2 rules of its own
Zaorejas2 rules of its own
Zapardiel de la Cañada2 rules of its own
Zapardiel de la Ribera2 rules of its own
Zarapicos2 rules of its own
Zarratón2 rules of its own
Zarza de Granadilla2 rules of its own
Zarza de Montánchez2 rules of its own
Zarza de Tajo2 rules of its own
Zarzalejo2 rules of its own
Zarzosa2 rules of its own
Zarzosa de Río Pisuerga2 rules of its own
Zarzuela2 rules of its own
Zarzuela de Jadraque2 rules of its own
Zarzuela del Monte2 rules of its own
Zas2 rules of its own
Zazuar2 rules of its own
Zorita2 rules of its own
Zorita de la Frontera2 rules of its own
Zorita del Maestrazgo2 rules of its own
Zorita de los Canes2 rules of its own
Zorraquín2 rules of its own
Zotes del Páramo2 rules of its own
Zucaina2 rules of its own
Zufre2 rules of its own
Zuheros2 rules of its own
Zújar2 rules of its own
Zurgena2 rules 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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