What applies in Basauri 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 Basauri
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 Bizkaia
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:bizkaia.eus, Norma Foral 1/2011 de Bizkaia (ITP-AJD), art. 13.b · updated on 16 October 2026
Quote from the source
No obstante lo dispuesto en la letra anterior, la transmisión de viviendas en general, incluidas las plazas de garaje, con un máximo de dos unidades, y anexos, situados en el mismo edificio, que se transmitan conjuntamente, tributará al 4 por 100.
An area the region has designated as a strained housing market. Limits on the rent apply there.
Source:boe.es, Resolución de 24 de julio de 2026 de la Secretaría de Estado de Vivienda y Agenda Urbana (BOE núm. 184, 29-07-2026): Basauri · valid from 30 July 2026 · updated on 16 October 2026
Quote from the source
Orden de 28 de mayo de 2026, del consejero de Vivienda y Agenda Urbana, por la que se declara el municipio de Basauri 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 Basauri
Municipal tax on sale, on the increase in value of the land under the property.
Held up to 20 years
7.76% of the gain
Held 21 years or more
11.29% of the gain
Source:bizkaia.eus, Ordenanza Fiscal número 5 reguladora del IIVTNU de Basauri (modificación 2026), Anexo II · valid from 31 December 2025 · updated on 16 October 2026
Quote from the source
El tipo de gravamen aplicable a la base imponible será el 7,76% (7,59% en 2025), excepto en aquellos supuestos en los que el periodo de generación del incremento de valor sea superior a 20 años en los que se aplicará un tipo del 11,29% (11,05% en 2025)
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
By invitation
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