What applies in Vitoria-Gasteiz 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 Vitoria-Gasteiz
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
0.345% of the valor catastral
Source:vitoria-gasteiz.org, Ordenanza fiscal reguladora del Impuesto sobre Bienes Inmuebles (2026), artículo 16 · valid from 1 January 2026 · updated on 16 October 2026
Quote from the source
El tipo de gravamen será el 0,345 por ciento cuando se trate de bienes urbanos, en general, exceptuando el tipo diferenciado del 0,441 por ciento que se aplicará a los usos que se señalan en la tabla anexa.
An area the region has designated as a strained housing market. Limits on the rent apply there.
Only applies in designated areas.
Source:boe.es, Resolución de 29 de octubre de 2025 de la Secretaría de Estado de Vivienda y Agenda Urbana (BOE núm. 261, 30-10-2025): Vitoria-Gasteiz, excepto la zona rural constituida por entidades locales menores no incluida en la trama urbana · valid from 31 October 2025 · updated on 16 October 2026
Quote from the source
Orden de 18 de septiembre de 2025, del consejero de Vivienda y Agenda Urbana, por la que se declara el municipio de Vitoria-Gasteiz, excepto la zona rural constituida por entidades locales menores no incluida en la trama urbana, como zona de mercado residencial tensionado
Short-term rental
Licencia de vivienda turística
Region País Vasco
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 Vitoria-Gasteiz
Municipal tax on sale, on the increase in value of the land under the property.
Rate
30% of the gain
Source:vitoria-gasteiz.org, Ordenanza fiscal reguladora del Impuesto sobre el Incremento del Valor de los Terrenos de Naturaleza Urbana (2026), artículo 10 · valid from 1 January 2026 · updated on 16 October 2026
Quote from the source
La cuota del impuesto será el resultado de aplicar a la base imponible el tipo de gravamen, tipo que será del 30,00 por ciento.
Ganancia patrimonial de no residentes (IRNR)National
Each role has its own account and its own portal. Pick yours and you create the right account straight away.
Your own property
Management firm
Trades
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