Province in Spain

Property rules in Madrid

What applies in Madrid 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.

179 of 179municipalities researched

179municipalities with rules of their own

7rules for the whole province

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

What applies across Madrid

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 Comunidad de Madrid

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

Up to €120,000: 0.4% of the purchase price
Up to €180,000, from €120,000: 0.5% of the purchase price
From €180,000: 0.75% of the purchase price

Source: boe.es, Decreto Legislativo 1/2010 de la Comunidad de Madrid, art. 32.1.b-d · updated on 16 October 2026

Quote from the source

Los tipos aplicables a las primeras copias de escrituras y actas notariales que documenten transmisiones de viviendas cuando el adquirente sea persona física serán los siguientes:

Impuesto sobre Transmisiones Patrimoniales (ITP)

Region Comunidad de Madrid

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

Existing home: 6% of the purchase price

Source: boe.es, Decreto Legislativo 1/2010 de la Comunidad de Madrid (texto refundido tributos cedidos), art. 28 · updated on 16 October 2026

Quote from the source

Con carácter general, en la transmisión de inmuebles, así como en la constitución y en la cesión de derechos reales que recaigan sobre los mismos, excepto en los derechos reales de garantía, se aplicará el tipo del 6 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 Comunidad de Madrid

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: bocm.es, Decreto 79/2014, art. 17 (redacción Decreto 27/2026) · valid from 26 April 2026 · updated on 16 October 2026

Quote from the source

Los titulares de la actividad de alojamiento turístico de la modalidad de viviendas de uso turístico deberán de presentar ante la dirección general competente en materia de Turismo la declaración responsable de inicio de la actividad

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 Madrid

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?	179	0
How much tourist tax do you pay per night?	0	179
Is the level of the rent regulated?	0	179
How much ITP do you pay?	179	0
How much tax do you pay on a new-build home?	179	0
What is the IBI rate?	179	0
Do you pay tax on the gain when you sell?	179	0

Impuesto sobre Bienes Inmuebles (IBI)179 municipalities
Plusvalía municipal (IIVTNU)168 municipalities
Licencia de vivienda turística1 municipality

Municipalities in Madrid

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

Ajalvir2 rules of its own
Alameda del Valle2 rules of its own
Alcalá de Henares2 rules of its own
Alcobendas2 rules of its own
Alcorcón2 rules of its own
Aldea del Fresno2 rules of its own
Algete2 rules of its own
Alpedrete2 rules of its own
Ambite2 rules of its own
Anchuelo2 rules of its own
Aranjuez2 rules of its own
Arganda del Rey2 rules of its own
Arroyomolinos2 rules of its own
Batres2 rules of its own
Becerril de la Sierra2 rules of its own
Belmonte de Tajo2 rules of its own
Berzosa del Lozoya1 rule of its own
Boadilla del Monte2 rules of its own
Braojos2 rules of its own
Brea de Tajo2 rules of its own
Brunete2 rules of its own
Buitrago del Lozoya2 rules of its own
Bustarviejo2 rules of its own
Cabanillas de la Sierra2 rules of its own
Cadalso de los Vidrios2 rules of its own
Camarma de Esteruelas2 rules of its own
Campo Real2 rules of its own
Canencia1 rule of its own
Carabaña2 rules of its own
Casarrubuelos2 rules of its own
Cenicientos2 rules of its own
Cercedilla2 rules of its own
Cervera de Buitrago1 rule of its own
Chapinería2 rules of its own
Chinchón2 rules of its own
Ciempozuelos2 rules of its own
Cobeña2 rules of its own
Collado Mediano2 rules of its own
Collado Villalba2 rules of its own
Colmenar del Arroyo2 rules of its own
Colmenar de Oreja2 rules of its own
Colmenarejo2 rules of its own
Colmenar Viejo2 rules of its own
Corpa2 rules of its own
Coslada2 rules of its own
Cubas de la Sagra2 rules of its own
Daganzo de Arriba2 rules of its own
El Álamo2 rules of its own
El Atazar1 rule of its own
El Berrueco2 rules of its own
El Boalo2 rules of its own
El Escorial2 rules of its own
El Molar2 rules of its own
El Vellón2 rules of its own
Estremera2 rules of its own
Fresnedillas de la Oliva2 rules of its own
Fresno de Torote2 rules of its own
Fuenlabrada2 rules of its own
Fuente el Saz de Jarama2 rules of its own
Fuentidueña de Tajo2 rules of its own
Galapagar2 rules of its own
Garganta de los Montes2 rules of its own
Gargantilla del Lozoya y Pinilla de Buitrago2 rules of its own
Gascones2 rules of its own
Getafe2 rules of its own
Griñón2 rules of its own
Guadalix de la Sierra2 rules of its own
Guadarrama2 rules of its own
Horcajo de la Sierra-Aoslos2 rules of its own
Horcajuelo de la Sierra2 rules of its own
Hoyo de Manzanares2 rules of its own
Humanes de Madrid2 rules of its own
La Acebeda1 rule of its own
La Cabrera2 rules of its own
La Hiruela1 rule of its own
La Serna del Monte2 rules of its own
Las Rozas de Madrid2 rules of its own
Leganés2 rules of its own
Loeches2 rules of its own
Los Molinos2 rules of its own
Los Santos de la Humosa2 rules of its own
Lozoya2 rules of its own
Lozoyuela-Navas-Sieteiglesias2 rules of its own
Madarcos2 rules of its own
Madrid3 rules of its own
Majadahonda2 rules of its own
Manzanares el Real2 rules of its own
Meco2 rules of its own
Mejorada del Campo2 rules of its own
Miraflores de la Sierra2 rules of its own
Montejo de la Sierra1 rule of its own
Moraleja de Enmedio2 rules of its own
Moralzarzal2 rules of its own
Morata de Tajuña2 rules of its own
Móstoles2 rules of its own
Navacerrada2 rules of its own
Navalafuente2 rules of its own
Navalagamella2 rules of its own
Navalcarnero2 rules of its own
Navarredonda y San Mamés1 rule of its own
Navas del Rey2 rules of its own
Nuevo Baztán2 rules of its own
Olmeda de las Fuentes2 rules of its own
Orusco de Tajuña2 rules of its own
Paracuellos de Jarama2 rules of its own
Parla2 rules of its own
Patones2 rules of its own
Pedrezuela2 rules of its own
Pelayos de la Presa2 rules of its own
Perales de Tajuña2 rules of its own
Pezuela de las Torres2 rules of its own
Pinilla del Valle2 rules of its own
Pinto2 rules of its own
Piñuécar-Gandullas2 rules of its own
Pozuelo de Alarcón2 rules of its own
Pozuelo del Rey2 rules of its own
Prádena del Rincón2 rules of its own
Puebla de la Sierra2 rules of its own
Puentes Viejas1 rule of its own
Quijorna2 rules of its own
Rascafría2 rules of its own
Redueña2 rules of its own
Ribatejada2 rules of its own
Rivas-Vaciamadrid2 rules of its own
Robledillo de la Jara2 rules of its own
Robledo de Chavela2 rules of its own
Robregordo2 rules of its own
Rozas de Puerto Real2 rules of its own
San Agustín del Guadalix2 rules of its own
San Fernando de Henares2 rules of its own
San Lorenzo de El Escorial2 rules of its own
San Martín de la Vega2 rules of its own
San Martín de Valdeiglesias2 rules of its own
San Sebastián de los Reyes2 rules of its own
Santa María de la Alameda2 rules of its own
Santorcaz2 rules of its own
Serranillos del Valle2 rules of its own
Sevilla la Nueva2 rules of its own
Somosierra2 rules of its own
Soto del Real2 rules of its own
Talamanca de Jarama2 rules of its own
Tielmes2 rules of its own
Titulcia2 rules of its own
Torrejón de Ardoz2 rules of its own
Torrejón de la Calzada2 rules of its own
Torrejón de Velasco2 rules of its own
Torrelaguna2 rules of its own
Torrelodones2 rules of its own
Torremocha de Jarama2 rules of its own
Torres de la Alameda2 rules of its own
Tres Cantos2 rules of its own
Valdaracete2 rules of its own
Valdeavero2 rules of its own
Valdelaguna2 rules of its own
Valdemanco2 rules of its own
Valdemaqueda2 rules of its own
Valdemorillo2 rules of its own
Valdemoro2 rules of its own
Valdeolmos-Alalpardo1 rule of its own
Valdepiélagos2 rules of its own
Valdetorres de Jarama2 rules of its own
Valdilecha2 rules of its own
Valverde de Alcalá2 rules of its own
Velilla de San Antonio2 rules of its own
Venturada2 rules of its own
Villaconejos2 rules of its own
Villa del Prado2 rules of its own
Villalbilla2 rules of its own
Villamanrique de Tajo2 rules of its own
Villamanta2 rules of its own
Villamantilla2 rules of its own
Villanueva de la Cañada2 rules of its own
Villanueva del Pardillo2 rules of its own
Villanueva de Perales1 rule of its own
Villar del Olmo2 rules of its own
Villarejo de Salvanés2 rules of its own
Villaviciosa de Odón2 rules of its own
Villavieja del Lozoya2 rules of its own
Zarzalejo2 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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