What applies in San Adrián 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 Adrián
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 Foral de Navarra
Tax on the notarial deed when buying a new build, on top of the VAT. The region sets the rate.
New build
0.5% of the purchase price
Source:boe.es, Decreto Foral Legislativo 129/1999 de Navarra, art. 22.2 · updated on 16 October 2026
Quote from the source
tributarán, además, al tipo de gravamen del 0,5 por 100, en cuanto a tales actos o contratos.
Impuesto sobre Transmisiones Patrimoniales (ITP)
Region Comunidad Foral de Navarra
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 Foral Legislativo 129/1999 (texto refundido ITP-AJD de Navarra), art. 8.1.a · updated on 16 October 2026
Quote from the source
El 6 por ciento, si se trata de transmisiones de bienes inmuebles, así como la constitución y cesión de los derechos reales que recaigan sobre los mismos, excepto los derechos reales de garantía.
Annual municipal tax on owning a property: a percentage of the official value, which is usually well below the market value.
Urban property
0.25% of the valor catastral
Source:bon.navarra.es, Acuerdo municipal publicado en el Boletín Oficial de Navarra: Tipos impositivos, tasas y precios públicos para 2026 · valid from 1 January 2026 · updated on 16 October 2026
Quote from the source
1.–Tipos de gravamen para el año 2026:
–Contribución territorial: 0,25%
An area the region has designated as a strained housing market. Limits on the rent apply there.
Source:boe.es, Resolución de 28 de julio de 2025 de la Secretaría de Estado de Vivienda y Agenda Urbana (BOE núm. 181, 29-07-2025): San Adrián · valid from 30 July 2025 · updated on 16 October 2026
Quote from the source
Orden Foral 157E/2025, de 19 de mayo, de la consejera de Vivienda, Juventud y Políticas Migratorias por la que se declaran los municipios de Pamplona/Iruña, Tudela, Valle de Egüés/Eguesibar, Burlada/Burlata, Barañáin/Barañain, Zizur Mayor, Estella-Lizarra, Aranguren, Berriozar, Tafalla, Ansoáin/Antsoain, Villava/Atarrabia, Corella, Valle de Elorz/Elortzibar, Cintruénigo, Baztan, Altsasu/Alsasua, H
Short-term rental
Licencia de vivienda turística
Region Comunidad Foral de Navarra
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:boe.es, Ley Foral 7/2003 de turismo, art. 14 y 22 · updated on 16 October 2026
Quote from the source
La inscripción en el Registro de Turismo de Navarra se practicará a través de la presentación por los interesados de una declaración responsable manifestando el cumplimiento de los requisitos establecidos en la normativa vigente relativos al servicio o al establecimiento y su clasificación y el compromiso de su mantenimiento durante el tiempo de vigencia de la actividad, así como la disposición, en su caso, de la documentación acreditativa que corresponda.
Selling
Plusvalía municipal (IIVTNU)
Municipality of San Adrián
Municipal tax on sale, on the increase in value of the land under the property.
Held up to 3 years
13% of the gain
Held 4 years or more, held up to 16 years
25% of the gain
Held 17 years or more, held up to 17 years
16% of the gain
Held 18 years or more, held up to 18 years
15% of the gain
Held 19 years or more
14% of the gain
Source:bon.navarra.es, Acuerdo municipal publicado en el Boletín Oficial de Navarra: Tipos impositivos, tasas y precios públicos para 2026 · valid from 1 January 2026 · updated on 16 October 2026
Quote from the source
13%: 3 años.
13%: 2 años.
13%: 1 año.
13%: inferior a 1 año.
Ganancia patrimonial de no residentes (IRNR)National
Each role has its own account and its own portal. Pick yours and you create the right account straight away.
Your own property
Management firm
Trades
By invitation
You'll get an invitation by e-mail from your landlord. Open the link in that e-mail to activate your account. No invitation? Ask them to send it again, and check your spam folder too.
Already have an account or an invitation?
Account type:
✓
Check your email
We have e-mailed you the activation link. It usually arrives within a minute. Click the link, choose a password and you are in. No e-mail? Check your spam folder as well.