If you buy an existing home in Spain, you pay ITP to the region. Each comunidad sets its own rate, and above a certain purchase price it is sometimes higher.
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The national rule
This applies across the whole country, with the official source.
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%.
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