What applies in Marchagaz 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 Marchagaz
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
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.
Impuesto sobre Transmisiones Patrimoniales (ITP)
Region Extremadura
Tax the buyer pays on the purchase price of an existing home. The region sets the rate.
Up to €360,000
8% of the purchase price
Up to €600,000, on the part above €360,000
10% of the purchase price
On the part above €600,000
11% of the purchase price
Source:boe.es, Decreto Legislativo 1/2018 de Extremadura (texto refundido tributos cedidos), art. 36 · updated on 16 October 2026
Quote from the source
Con carácter general, en la modalidad de Transmisiones Patrimoniales Onerosas del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados, en las transmisiones de bienes inmuebles, así como en la constitución y cesión de derechos reales que recaigan sobre los mismos, excepto en los derechos reales de garantía, la cuota tributaria se obtendrá aplicando sobre la base liquidable la siguiente tarifa:
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
Source:boe.es, Ley 2/2011 de desarrollo y modernización del turismo de Extremadura, art. 48.2, 52.2 y 61 (red. Ley 6/2018); Decreto 182/2012, art. 24 · updated on 16 October 2026
Quote from the source
Las personas que vayan a iniciar y ejercer una actividad turística o prestar un servicio turístico deberán dirigir a la Administración Turística competente una declaración responsable
Selling
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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