2 rules of its own

Property rules in San Sebastián de los Reyes

What applies in San Sebastián de los Reyes to buying, letting and splitting a property? The national rules and the municipality's own rules, with the source and the date. We assume a property you do not live in yourself.

What applies in San Sebastián de los Reyes

By topic. The rules of the municipality and the region are shown in full, the national ones in short. A short rule links to the full text and its source.

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.

Owning

Impuesto sobre Bienes Inmuebles (IBI)

Municipality of San Sebastián de los Reyes

Annual municipal tax on owning a property: a percentage of the official value, which is usually well below the market value.

Urban property
0.547% of the valor catastral

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Quote from the source
IBI tipo de gravamen urbana: 0,54700 %

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

Plusvalía municipal (IIVTNU)

Municipality of San Sebastián de los Reyes

Municipal tax on sale, on the increase in value of the land under the property.

Rate
22.7% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Quote from the source
IIVTNU tipo de gravamen inferior a 1 año: 22,70 %
  • 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

What we read for San Sebastián de los Reyes

Per rule: found, read without finding it, or not researched yet. Not found does not mean the rule does not exist.

The fixed questions for San Sebastián de los Reyes

The same questions for every municipality, so you can compare them. Choose a question to see every municipality.

QuestionIn San Sebastián de los Reyes
May you let short term?Allowed, with registration or notification
How much tourist tax do you pay per night?Not found in the source
Is the level of the rent regulated?Not found in the source
How much ITP do you pay?6% of the purchase price
How much tax do you pay on a new-build home?10.4% of the purchase price
What is the IBI rate?0.547% of the valor catastral
Do you pay tax on the gain when you sell?Resident 19%, non-resident 19%, withheld 3%

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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