One question, every municipality

VAT and AJD on new build

If you buy a new home from a developer in Spain, you pay VAT (IVA) plus the region's deed tax (AJD). Here you see the two together for each municipality.

8,132municipalities with an answer

0read, not found

0not researched yet

The national rule

This applies across the whole country, with the official source.

IVA en vivienda nueva

National

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: 10% of the purchase price

Source: boe.es, Ley 37/1992 del IVA, art. 91.Uno.1.7.º · updated on 16 October 2026

Quote from the source

7.º Los edificios o partes de los mismos aptos para su utilización como viviendas, incluidas las plazas de garaje, con un máximo de dos unidades, y anexos en ellos situados que se transmitan conjuntamente.

By province

As of 17 October 2026. Choose a province to see the answer for each municipality.

Province	Answer known	Not found	Not researched
A Coruña	93	0	0
Albacete	87	0	0
Alicante	141	0	0
Almería	103	0	0
Araba/Álava	51	0	0
Asturias	78	0	0
Ávila	248	0	0
Badajoz	165	0	0
Barcelona	311	0	0
Bizkaia	113	0	0
Burgos	371	0	0
Cáceres	223	0	0
Cádiz	45	0	0
Cantabria	102	0	0
Castellón	135	0	0
Ceuta	1	0	0
Ciudad Real	102	0	0
Córdoba	77	0	0
Cuenca	238	0	0
Gipuzkoa	88	0	0
Girona	221	0	0
Granada	174	0	0
Guadalajara	288	0	0
Huelva	80	0	0
Huesca	202	0	0
Illes Balears	67	0	0
Jaén	97	0	0
La Rioja	174	0	0
Las Palmas	34	0	0
León	211	0	0
Lleida	231	0	0
Lugo	67	0	0
Madrid	179	0	0
Málaga	103	0	0
Melilla	1	0	0
Murcia	45	0	0
Navarra	272	0	0
Ourense	92	0	0
Palencia	191	0	0
Pontevedra	61	0	0
Salamanca	362	0	0
Santa Cruz de Tenerife	54	0	0
Segovia	209	0	0
Sevilla	106	0	0
Soria	183	0	0
Tarragona	184	0	0
Teruel	236	0	0
Toledo	204	0	0
Valencia	266	0	0
Valladolid	225	0	0
Zamora	248	0	0
Zaragoza	293	0	0

The answer per municipality

As of 17 October 2026. Choose an answer to see only those municipalities.

0.5% of the purchase price 1 municipality

4% of the purchase price 1 municipality

8% of the purchase price 88 municipalities

10% of the purchase price 252 municipalities

10.4% of the purchase price 179 municipalities

10.5% of the purchase price 272 municipalities

11% of the purchase price 174 municipalities

11.2% of the purchase price 863 municipalities

11.4% of the purchase price 542 municipalities

11.5% of the purchase price 5,760 municipalities

This country has too many municipalities for one list. You find them by name on the page of their province.

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 17 October 2026.

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