Province in Spain

Property rules in Gipuzkoa

What applies in Gipuzkoa 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.

88 of 88municipalities researched

88municipalities with rules of their own

6rules for the whole province

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

What applies across Gipuzkoa

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

Buying

Impuesto sobre Transmisiones Patrimoniales (ITP)

Province of Gipuzkoa

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: gipuzkoa.eus, Norma Foral 18/1987 de Gipuzkoa (ITP-AJD), art. 11.1.b · valid from 16 May 2025 · updated on 16 October 2026

Quote from the source

No obstante lo dispuesto en la letra anterior, la transmisión de viviendas en general, excepto las señaladas en la letra siguiente, tributarán al 4 por 100

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 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

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 Gipuzkoa

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	Not researched
May you let short term?	88	0	0
How much tourist tax do you pay per night?	0	0	88
Is the level of the rent regulated?	13	75	0
How much ITP do you pay?	88	0	0
How much tax do you pay on a new-build home?	88	0	0
What is the IBI rate?	88	0	0
Do you pay tax on the gain when you sell?	88	0	0

Impuesto sobre Bienes Inmuebles (IBI)88 municipalities
Plusvalía municipal (IIVTNU)20 municipalities
Zona de mercado residencial tensionado13 municipalities
Licencia de vivienda turística1 municipality

Municipalities in Gipuzkoa

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

Abaltzisketa1 rule of its own
Aduna1 rule of its own
Aia1 rule of its own
Aizarnazabal1 rule of its own
Albiztur1 rule of its own
Alegia1 rule of its own
Alkiza1 rule of its own
Altzaga1 rule of its own
Altzo1 rule of its own
Amezketa1 rule of its own
Andoain2 rules of its own
Anoeta1 rule of its own
Antzuola1 rule of its own
Arama1 rule of its own
Aretxabaleta1 rule of its own
Arrasate/Mondragón3 rules of its own
Asteasu1 rule of its own
Astigarraga2 rules of its own
Ataun1 rule of its own
Azkoitia2 rules of its own
Azpeitia2 rules of its own
Baliarrain1 rule of its own
Beasain2 rules of its own
Beizama1 rule of its own
Belauntza1 rule of its own
Berastegi1 rule of its own
Bergara2 rules of its own
Berrobi1 rule of its own
Bidania-Goiatz1 rule of its own
Deba1 rule of its own
Donostia/San Sebastián4 rules of its own
Eibar2 rules of its own
Elduain1 rule of its own
Elgeta1 rule of its own
Elgoibar2 rules of its own
Errenteria3 rules of its own
Errezil1 rule of its own
Eskoriatza1 rule of its own
Ezkio-Itsaso1 rule of its own
Gabiria1 rule of its own
Gaintza1 rule of its own
Gaztelu1 rule of its own
Getaria1 rule of its own
Hernani3 rules of its own
Hernialde1 rule of its own
Hondarribia2 rules of its own
Ibarra1 rule of its own
Idiazabal1 rule of its own
Ikaztegieta1 rule of its own
Irun3 rules of its own
Irura1 rule of its own
Itsasondo1 rule of its own
Larraul1 rule of its own
Lasarte-Oria3 rules of its own
Lazkao1 rule of its own
Leaburu1 rule of its own
Legazpi1 rule of its own
Legorreta1 rule of its own
Leintz-Gatzaga1 rule of its own
Lezo2 rules of its own
Lizartza1 rule of its own
Mendaro1 rule of its own
Mutiloa1 rule of its own
Mutriku1 rule of its own
Oiartzun1 rule of its own
Olaberria1 rule of its own
Oñati2 rules of its own
Ordizia2 rules of its own
Orendain1 rule of its own
Orexa1 rule of its own
Orio1 rule of its own
Ormaiztegi1 rule of its own
Pasaia3 rules of its own
Segura1 rule of its own
Soraluze-Placencia de las Armas1 rule of its own
Tolosa3 rules of its own
Urnieta1 rule of its own
Urretxu1 rule of its own
Usurbil2 rules of its own
Villabona1 rule of its own
Zaldibia1 rule of its own
Zarautz2 rules of its own
Zegama1 rule of its own
Zerain1 rule of its own
Zestoa2 rules of its own
Zizurkil1 rule of its own
Zumaia3 rules of its own
Zumarraga1 rule 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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