By municipality in Badajoz

VAT and AJD on new build in Badajoz

If you buy a new home from a developer in Spain, you pay VAT (IVA) plus the region's deed tax (AJD). Here you see the two together for each municipality.

165municipalities with an answer
0read, not found
0not researched yet

The national rule

This applies across the whole country, with the official source.

Actos Jurídicos Documentados (AJD)

Region Extremadura

Tax on the notarial deed when buying a new build, on top of the VAT. The region sets the rate.

New build
1.5% of the purchase price

Source: boe.es, Decreto Legislativo 1/2018 de Extremadura, art. 46 · updated on 16 October 2026

Quote from the source
La cuota tributaria se obtendrá aplicando sobre la base liquidable el tipo general del 1,50 % en las primeras copias de escrituras y actas notariales sujetas como Documentos Notariales, sin perjuicio de los tipos impositivos que para determinadas operaciones se establecen con carácter específico.

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). In the Canary Islands you pay IGIC instead of VAT, in Ceuta and Melilla IPSI.

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.

The answer per municipality

As of 16 October 2026. Choose an answer to see only those municipalities.

11.5% of the purchase price 165 municipalities

Show all 165 municipalities

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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