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.
This applies across the whole country, with the official source.
Tax on the notarial deed when buying a new build, on top of the VAT. The region sets the rate.
Source: boe.es, Ley 10/2017 de La Rioja, art. 48 · updated on 16 October 2026
tributarán, además de por la cuota fija prevista en el artículo 31.1 de dicha norma, al tipo de gravamen del 1% en cuanto a tales actos o contratos.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.
Source: boe.es, Ley 37/1992 del IVA, art. 91.Uno.1.7.º · updated on 16 October 2026
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.As of 16 October 2026. Choose an answer to see only those 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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