Province in Spain

Property rules in Las Palmas

What applies in Las Palmas 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.

34 of 34municipalities researched

34municipalities with rules of their own

8rules for the whole province

As of 16 October 2026. A municipality counts as researched once we have read its bylaws.

What applies across Las Palmas

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 Canarias

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

New build: 1% of the purchase price

Source: boe.es, Decreto Legislativo 1/2009 de Canarias, art. 36 · updated on 16 October 2026

Quote from the source

Sin perjuicio de ello, cuando se trate de documentos relativos a operaciones sujetas al Impuesto General Indirecto Canario o al Impuesto sobre el Valor Añadido, el tipo se fija en el 1 por 100.

Impuesto sobre Transmisiones Patrimoniales (ITP)

Region Canarias

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

Existing home: 6.5% of the purchase price

Source: boe.es, Decreto Legislativo 1/2009 de Canarias (texto refundido tributos cedidos), art. 31.1.a · updated on 16 October 2026

Quote from the source

Si se trata de la transmisión de bienes inmuebles, así como la constitución y cesión de derechos reales que recaigan sobre los mismos, excepto los derechos reales de garantía, con carácter general el tipo del 6,5%.

IVA en vivienda nueva

Region Canarias

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.

VAT: 7% of the purchase price

Source: boe.es, Decreto Legislativo 1/2025 de Canarias (texto refundido IGIC y AIEM), art. 38 (apartado Cinco), met het tarief in art. 32.1 · updated on 16 October 2026

Quote from the source

Las operaciones relacionadas con las viviendas no comprendidas en los apartados anteriores tributarán en el Impuesto General Indirecto Canario al tipo impositivo general.

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 Canarias

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
Municipal compatibility report: Permit required, everywhere
Ban: Ban, only in designated areas

Source: boe.es, Ley 6/2025 de Ordenación Sostenible del Uso Turístico de Viviendas, art. 7 · valid from 13 December 2025 · updated on 16 October 2026

Quote from the source

Con carácter previo al inicio de la actividad de explotación del uso turístico de hospedaje en viviendas, los titulares de estas o, en su caso, las personas físicas o jurídicas a las que previamente el propietario o propietaria haya encomendado su explotación deberán presentar declaración responsable ante los cabildos insulares conforme a lo dispuesto en la Ley 39/2015, de 1 de octubre , del Procedimiento Administrativo Común de las Administraciones Públicas, o norma que la sustituya, quienes realizarán la inscripción de la actividad, de oficio, en el Registro General Turístico de la Comunidad Autónoma de Canarias.

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 Las Palmas

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 researched
May you let short term?	34	0
How much tourist tax do you pay per night?	0	34
Is the level of the rent regulated?	0	34
How much ITP do you pay?	34	0
How much tax do you pay on a new-build home?	34	0
What is the IBI rate?	34	0
Do you pay tax on the gain when you sell?	34	0

Impuesto sobre Bienes Inmuebles (IBI)34 municipalities
Plusvalía municipal (IIVTNU)32 municipalities

Municipalities in Las Palmas

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

Agaete2 rules of its own
Agüimes2 rules of its own
Antigua2 rules of its own
Arrecife2 rules of its own
Artenara1 rule of its own
Arucas2 rules of its own
Betancuria2 rules of its own
Firgas2 rules of its own
Gáldar2 rules of its own
Haría2 rules of its own
Ingenio2 rules of its own
La Aldea de San Nicolás2 rules of its own
La Oliva2 rules of its own
Las Palmas de Gran Canaria2 rules of its own
Mogán2 rules of its own
Moya2 rules of its own
Pájara2 rules of its own
Puerto del Rosario2 rules of its own
San Bartolomé2 rules of its own
San Bartolomé de Tirajana2 rules of its own
Santa Brígida1 rule of its own
Santa Lucía de Tirajana2 rules of its own
Santa María de Guía de Gran Canaria2 rules of its own
Teguise2 rules of its own
Tejeda2 rules of its own
Telde2 rules of its own
Teror2 rules of its own
Tías2 rules of its own
Tinajo2 rules of its own
Tuineje2 rules of its own
Valleseco2 rules of its own
Valsequillo de Gran Canaria2 rules of its own
Vega de San Mateo2 rules of its own
Yaiza2 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 16 October 2026.

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