What applies in Agurain/Salvatierra 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.
What applies in Agurain/Salvatierra
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.
Buying
Impuesto sobre Transmisiones Patrimoniales (ITP)
Province of Araba/Álava
Tax the buyer pays on the purchase price of an existing home. The region sets the rate.
Existing home
4% of the purchase price
Source:web.araba.eus, Norma Foral 11/2003 de Álava (ITP-AJD), art. 43.Uno.b · updated on 16 October 2026
Quote from the source
Por excepción a lo dispuesto en la letra anterior, la transmisión de viviendas en general, excepto las señaladas en la letra siguiente, tributarán al 4 por ciento incluidas las plazas de garaje, con un máximo de dos unidades
Annual municipal tax on owning a property: a percentage of the official value, which is usually well below the market value.
Urban property
0.376% of the valor catastral
Source:araba.eus, Ordenanza fiscal reguladora del Impuesto sobre Bienes Inmuebles, Anexo I · valid from 1 January 2026 · updated on 16 October 2026
Quote from the source
El tipo de gravamen será el 0,376 por ciento cuando se trate de bienes urbanos, en general, exceptuando el tipo diferenciado del 0,541 por ciento que se aplicará a los usos que se señalan en la tabla anexa.
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
Ban
Ban, only in designated areas
Source:boe.es, Ley 13/2016 de Turismo, art. 53.6 y 20.4 (Ley 6/2025) · valid from 30 December 2025 · updated on 16 October 2026
Quote from the source
No se podrán arrendar viviendas sin haber presentado previamente la declaración responsable de inicio de actividad turística ante la Administración turística de Euskadi.
Selling
Plusvalía municipal (IIVTNU)
Municipality of Agurain/Salvatierra
Municipal tax on sale, on the increase in value of the land under the property.
Held up to 0 years
1% of the gain
Held 1 year or more, held up to 1 year
3.31% of the gain
Held 2 years or more, held up to 2 years
5.75% of the gain
Held 3 years or more, held up to 3 years
8.07% of the gain
Held 4 years or more, held up to 4 years
10.13% of the gain
Held 5 years or more, held up to 5 years
12.66% of the gain
Held 6 years or more, held up to 6 years
14.31% of the gain
Held 7 years or more, held up to 7 years
22.25% of the gain
Held 8 years or more, held up to 17 years
30% of the gain
Held 18 years or more, held up to 18 years
25.3% of the gain
Held 19 years or more, held up to 19 years
19.29% of the gain
Held 20 years or more
16.24% of the gain
Source:araba.eus, Ordenanza fiscal reguladora del IIVTNU, artículo 11 en Anexo II · updated on 16 October 2026
Quote from the source
Anexo II. Tipos de gravamen 1. Los tipos de gravamen aplicables a la base imponible serán:
Ganancia patrimonial de no residentes (IRNR)National
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