Province in Spain

Property rules in Córdoba

What applies in Córdoba to buying, letting and splitting? The rules for the whole province, and a page for each municipality. Always with the official source and the date.

77 of 77municipalities researched

77municipalities with rules of their own

7rules for the whole province

As of 17 October 2026. A municipality counts as researched once we have read its bylaws.

What applies across Córdoba

The national rules and those of the region and the province. A municipality can have its own rules as well.

Buying

Actos Jurídicos Documentados (AJD)

Region Andalucía

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

New build: 1.2% of the purchase price

Source: boe.es, Ley 5/2021 de tributos cedidos de Andalucía, art. 49 · updated on 16 October 2026

Quote from the source

las primeras copias de escrituras y actas notariales, cuando tengan por objeto cantidad o cosa valuable, contengan actos o contratos inscribibles en los Registros de la Propiedad

Impuesto sobre Transmisiones Patrimoniales (ITP)

Region Andalucía

Tax the buyer pays on the purchase price of an existing home. The region sets the rate.

Existing home: 7% of the purchase price

Source: boe.es, Ley 5/2021 de tributos cedidos de Andalucía, art. 41 · updated on 16 October 2026

Quote from the source

la cuota tributaria se obtendrá aplicando sobre la base liquidable el tipo de gravamen del 7%.

IVA en vivienda nuevaNational
- VAT: 10% of the purchase price
Full rule and source

Owning

IRNR (rentas imputadas, Modelo 210)National
Full rule and source

Short-term rental

Licencia de vivienda turística

Region Andalucía

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: juntadeandalucia.es, Decreto 28/2016, art. 9 (Decreto 31/2024) · valid from 3 February 2024 · updated on 16 October 2026

Quote from the source

Para el inicio de la prestación del servicio de alojamiento en la vivienda, la persona o entidad que explota este servicio tendrá que presentar la correspondiente declaración responsable de forma electrónica ante la Consejería competente en materia de turismo

Selling

Ganancia patrimonial de no residentes (IRNR)National
- Rate: 19% of the gain
- Paid by the buyer: 3% of the purchase price
Full rule and source
Ganancia patrimonial (IRPF)National
- On a gain up to €6,000: 19% of the gain
- On a gain from €6,000, on a gain up to €50,000: 21% of the gain
- On a gain from €50,000, on a gain up to €200,000: 23% of the gain
- On a gain from €200,000, on a gain up to €300,000: 27% of the gain
- On a gain from €300,000: 30% of the gain
Full rule and source

Compare the municipalities in Córdoba

For each question you see how many municipalities have an answer and how many we read without finding the rule. You also see how many we have not read yet.

Question	Answer known	Not found
May you let short term?	77	0
How much tourist tax do you pay per night?	0	77
Is the level of the rent regulated?	0	77
How much ITP do you pay?	77	0
How much tax do you pay on a new-build home?	77	0
What is the IBI rate?	77	0
Do you pay tax on the gain when you sell?	77	0

Impuesto sobre Bienes Inmuebles (IBI)77 municipalities
Plusvalía municipal (IIVTNU)54 municipalities
Licencia de vivienda turística1 municipality

Municipalities in Córdoba

77 municipalities. A municipality with its own rules has its own page.

Adamuz2 rules of its own
Aguilar de la Frontera2 rules of its own
Alcaracejos1 rule of its own
Almedinilla2 rules of its own
Almodóvar del Río2 rules of its own
Añora1 rule of its own
Baena2 rules of its own
Belalcázar1 rule of its own
Belmez2 rules of its own
Benamejí2 rules of its own
Bujalance2 rules of its own
Cabra2 rules of its own
Cañete de las Torres1 rule of its own
Carcabuey2 rules of its own
Cardeña2 rules of its own
Castro del Río2 rules of its own
Conquista2 rules of its own
Córdoba3 rules of its own
Doña Mencía2 rules of its own
Dos Torres1 rule of its own
El Carpio2 rules of its own
El Guijo2 rules of its own
El Viso1 rule of its own
Encinas Reales2 rules of its own
Espejo2 rules of its own
Espiel1 rule of its own
Fernán-Núñez2 rules of its own
Fuente Carreteros2 rules of its own
Fuente la Lancha1 rule of its own
Fuente Obejuna1 rule of its own
Fuente Palmera2 rules of its own
Fuente-Tójar2 rules of its own
Guadalcázar2 rules of its own
Hinojosa del Duque1 rule of its own
Hornachuelos2 rules of its own
Iznájar2 rules of its own
La Carlota2 rules of its own
La Granjuela1 rule of its own
La Guijarrosa2 rules of its own
La Rambla2 rules of its own
La Victoria2 rules of its own
Los Blázquez1 rule of its own
Lucena2 rules of its own
Luque2 rules of its own
Montalbán de Córdoba1 rule of its own
Montemayor2 rules of its own
Montilla2 rules of its own
Montoro2 rules of its own
Monturque1 rule of its own
Moriles2 rules of its own
Nueva Carteya1 rule of its own
Obejo2 rules of its own
Palenciana2 rules of its own
Palma del Río2 rules of its own
Pedro Abad2 rules of its own
Pedroche1 rule of its own
Peñarroya-Pueblonuevo2 rules of its own
Posadas2 rules of its own
Pozoblanco2 rules of its own
Priego de Córdoba2 rules of its own
Puente Genil2 rules of its own
Rute2 rules of its own
San Sebastián de los Ballesteros2 rules of its own
Santaella1 rule of its own
Santa Eufemia1 rule of its own
Torrecampo1 rule of its own
Valenzuela2 rules of its own
Valsequillo1 rule of its own
Villa del Río2 rules of its own
Villafranca de Córdoba2 rules of its own
Villaharta2 rules of its own
Villanueva de Córdoba2 rules of its own
Villanueva del Duque1 rule of its own
Villanueva del Rey2 rules of its own
Villaralto1 rule of its own
Villaviciosa de Córdoba1 rule of its own
Zuheros2 rules of its own

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 17 October 2026.

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