Province in Spain

Property rules in Salamanca

What applies in Salamanca 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.

362 of 362municipalities researched

362municipalities 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 Salamanca

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 Castilla y León

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

New build: 1.5% of the purchase price

Source: boe.es, Decreto Legislativo 1/2013 de Castilla y León, art. 24.2 · updated on 16 October 2026

Quote from the source

En las primeras copias de escrituras y actas notariales sujetas como documentos notariales a la modalidad de Actos Jurídicos Documentados se aplicará el tipo general del 1,5 por 100

Impuesto sobre Transmisiones Patrimoniales (ITP)

Region Castilla y León

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

Up to €250,000: 8% of the purchase price
On the part above €250,000: 10% of the purchase price

Source: boe.es, Decreto Legislativo 1/2013 de Castilla y León (texto refundido tributos propios y cedidos), arts. 24.1.a y 25.1 · updated on 16 October 2026

Quote from the source

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, cuya base imponible supere los 250.000 euros, se aplicará el tipo general a esta cantidad y un tipo incrementado del 10 por 100 a la parte de la base que exceda esta cantidad.

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 Castilla y León

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: bocyl.jcyl.es, Decreto 3/2017, art. 15 · valid from 18 February 2017 · updated on 16 October 2026

Quote from the source

La empresa, deberá presentar, por cada establecimiento de alojamiento en la modalidad de vivienda de uso turístico con anterioridad al inicio de su actividad, una declaración responsable en los términos establecidos en el artículo 21 de la Ley 14/2010, de 9 de diciembre, y en este decreto.

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 Salamanca

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?	362	0
How much tourist tax do you pay per night?	0	362
Is the level of the rent regulated?	0	362
How much ITP do you pay?	362	0
How much tax do you pay on a new-build home?	362	0
What is the IBI rate?	362	0
Do you pay tax on the gain when you sell?	362	0

Impuesto sobre Bienes Inmuebles (IBI)362 municipalities
Plusvalía municipal (IIVTNU)26 municipalities

Municipalities in Salamanca

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

Abusejo1 rule of its own
Agallas1 rule of its own
Ahigal de los Aceiteros1 rule of its own
Ahigal de Villarino1 rule of its own
Alaraz1 rule of its own
Alba de Tormes2 rules of its own
Alba de Yeltes1 rule of its own
Alconada1 rule of its own
Aldeacipreste1 rule of its own
Aldeadávila de la Ribera1 rule of its own
Aldea del Obispo1 rule of its own
Aldealengua2 rules of its own
Aldeanueva de Figueroa1 rule of its own
Aldeanueva de la Sierra1 rule of its own
Aldearrodrigo1 rule of its own
Aldearrubia1 rule of its own
Aldeaseca de Alba1 rule of its own
Aldeaseca de la Frontera1 rule of its own
Aldeatejada2 rules of its own
Aldeavieja de Tormes1 rule of its own
Aldehuela de la Bóveda1 rule of its own
Aldehuela de Yeltes1 rule of its own
Almenara de Tormes1 rule of its own
Almendra1 rule of its own
Anaya de Alba1 rule of its own
Añover de Tormes1 rule of its own
Arabayona de Mógica1 rule of its own
Arapiles1 rule of its own
Arcediano1 rule of its own
Armenteros1 rule of its own
Babilafuente1 rule of its own
Bañobárez1 rule of its own
Barbadillo1 rule of its own
Barbalos1 rule of its own
Barceo1 rule of its own
Barruecopardo1 rule of its own
Béjar2 rules of its own
Beleña1 rule of its own
Bermellar1 rule of its own
Berrocal de Huebra1 rule of its own
Berrocal de Salvatierra1 rule of its own
Boada1 rule of its own
Bogajo1 rule of its own
Bóveda del Río Almar1 rule of its own
Brincones1 rule of its own
Buenamadre1 rule of its own
Buenavista2 rules of its own
Cabezabellosa de la Calzada1 rule of its own
Cabeza del Caballo1 rule of its own
Cabrerizos2 rules of its own
Cabrillas1 rule of its own
Calvarrasa de Abajo1 rule of its own
Calvarrasa de Arriba1 rule of its own
Calzada de Don Diego1 rule of its own
Calzada de Valdunciel1 rule of its own
Campillo de Azaba1 rule of its own
Candelario2 rules of its own
Canillas de Abajo1 rule of its own
Cantagallo1 rule of its own
Cantalapiedra1 rule of its own
Cantalpino1 rule of its own
Cantaracillo1 rule of its own
Carbajosa de la Sagrada2 rules of its own
Carpio de Azaba1 rule of its own
Carrascal de Barregas2 rules of its own
Carrascal del Obispo1 rule of its own
Casafranca1 rule of its own
Casillas de Flores1 rule of its own
Castellanos de Moriscos1 rule of its own
Castellanos de Villiquera1 rule of its own
Castillejo de Martín Viejo1 rule of its own
Castraz1 rule of its own
Cepeda1 rule of its own
Cereceda de la Sierra1 rule of its own
Cerezal de Peñahorcada1 rule of its own
Cerralbo1 rule of its own
Cespedosa de Tormes1 rule of its own
Chagarcía Medianero2 rules of its own
Cilleros de la Bastida1 rule of its own
Cipérez1 rule of its own
Ciudad Rodrigo1 rule of its own
Coca de Alba1 rule of its own
Colmenar de Montemayor1 rule of its own
Cordovilla1 rule of its own
Cristóbal1 rule of its own
Dios le Guarde1 rule of its own
Doñinos de Ledesma1 rule of its own
Doñinos de Salamanca2 rules of its own
Éjeme1 rule of its own
El Arco1 rule of its own
El Bodón1 rule of its own
El Cabaco1 rule of its own
El Campo de Peñaranda1 rule of its own
El Cerro1 rule of its own
El Cubo de Don Sancho1 rule of its own
El Maíllo1 rule of its own
El Manzano1 rule of its own
El Milano1 rule of its own
El Payo1 rule of its own
El Pedroso de la Armuña1 rule of its own
El Pino de Tormes1 rule of its own
El Sahugo1 rule of its own
El Tejado1 rule of its own
El Tornadizo1 rule of its own
Encina de San Silvestre1 rule of its own
Encinas de Abajo1 rule of its own
Encinas de Arriba1 rule of its own
Encinasola de los Comendadores1 rule of its own
Endrinal1 rule of its own
Escurial de la Sierra1 rule of its own
Espadaña1 rule of its own
Espeja1 rule of its own
Espino de la Orbada1 rule of its own
Florida de Liébana1 rule of its own
Forfoleda1 rule of its own
Frades de la Sierra1 rule of its own
Fresnedoso1 rule of its own
Fresno Alhándiga1 rule of its own
Fuenteguinaldo1 rule of its own
Fuenteliante1 rule of its own
Fuenterroble de Salvatierra1 rule of its own
Fuentes de Béjar1 rule of its own
Fuentes de Oñoro1 rule of its own
Gajates1 rule of its own
Galindo y Perahuy2 rules of its own
Galinduste1 rule of its own
Galisancho1 rule of its own
Gallegos de Argañán1 rule of its own
Gallegos de Solmirón1 rule of its own
Garcibuey1 rule of its own
Garcihernández1 rule of its own
Garcirrey1 rule of its own
Gejuelo del Barro1 rule of its own
Golpejas1 rule of its own
Gomecello1 rule of its own
Guadramiro1 rule of its own
Guijo de Ávila1 rule of its own
Guijuelo2 rules of its own
Herguijuela de Ciudad Rodrigo1 rule of its own
Herguijuela de la Sierra1 rule of its own
Herguijuela del Campo1 rule of its own
Hinojosa de Duero1 rule of its own
Horcajo de Montemayor1 rule of its own
Horcajo Medianero2 rules of its own
Huerta1 rule of its own
Iruelos1 rule of its own
Ituero de Azaba1 rule of its own
Juzbado1 rule of its own
La Alameda de Gardón1 rule of its own
La Alamedilla1 rule of its own
La Alberca1 rule of its own
La Alberguería de Argañán1 rule of its own
La Atalaya1 rule of its own
La Bastida1 rule of its own
La Bouza1 rule of its own
La Cabeza de Béjar1 rule of its own
La Calzada de Béjar1 rule of its own
La Encina1 rule of its own
La Fregeneda1 rule of its own
La Fuente de San Esteban2 rules of its own
Lagunilla1 rule of its own
La Hoya1 rule of its own
La Mata de Ledesma1 rule of its own
La Maya1 rule of its own
La Orbada1 rule of its own
La Peña1 rule of its own
La Redonda1 rule of its own
La Rinconada de la Sierra1 rule of its own
Larrodrigo1 rule of its own
La Sagrada1 rule of its own
Las Casas del Conde1 rule of its own
La Sierpe1 rule of its own
Las Veguillas1 rule of its own
La Tala1 rule of its own
La Vellés2 rules of its own
La Vídola1 rule of its own
La Zarza de Pumareda1 rule of its own
Ledesma2 rules of its own
Ledrada1 rule of its own
Linares de Riofrío1 rule of its own
Los Santos1 rule of its own
Lumbrales1 rule of its own
Machacón1 rule of its own
Macotera1 rule of its own
Madroñal1 rule of its own
Malpartida1 rule of its own
Mancera de Abajo1 rule of its own
Martiago1 rule of its own
Martinamor1 rule of its own
Martín de Yeltes1 rule of its own
Masueco1 rule of its own
Matilla de los Caños del Río1 rule of its own
Membribe de la Sierra1 rule of its own
Mieza1 rule of its own
Miranda de Azán2 rules of its own
Miranda del Castañar1 rule of its own
Mogarraz1 rule of its own
Molinillo1 rule of its own
Monforte de la Sierra1 rule of its own
Monleón1 rule of its own
Monleras1 rule of its own
Monsagro1 rule of its own
Montejo1 rule of its own
Montemayor del Río1 rule of its own
Monterrubio de Armuña2 rules of its own
Monterrubio de la Sierra1 rule of its own
Morasverdes1 rule of its own
Morille1 rule of its own
Moríñigo1 rule of its own
Moriscos1 rule of its own
Moronta1 rule of its own
Mozárbez1 rule of its own
Narros de Matalayegua1 rule of its own
Navacarros1 rule of its own
Nava de Béjar1 rule of its own
Nava de Francia1 rule of its own
Nava de Sotrobal1 rule of its own
Navales1 rule of its own
Navalmoral de Béjar1 rule of its own
Navamorales1 rule of its own
Navarredonda de la Rinconada1 rule of its own
Navasfrías1 rule of its own
Negrilla de Palencia1 rule of its own
Olmedo de Camaces1 rule of its own
Pajares de la Laguna1 rule of its own
Palacios del Arzobispo1 rule of its own
Palaciosrubios1 rule of its own
Palencia de Negrilla1 rule of its own
Parada de Arriba1 rule of its own
Parada de Rubiales1 rule of its own
Paradinas de San Juan1 rule of its own
Pastores1 rule of its own
Pedraza de Alba1 rule of its own
Pedrosillo de Alba1 rule of its own
Pedrosillo de los Aires1 rule of its own
Pedrosillo el Ralo1 rule of its own
Pelabravo2 rules of its own
Pelarrodríguez1 rule of its own
Pelayos1 rule of its own
Peñacaballera1 rule of its own
Peñaparda1 rule of its own
Peñaranda de Bracamonte2 rules of its own
Peñarandilla1 rule of its own
Peralejos de Abajo1 rule of its own
Peralejos de Arriba1 rule of its own
Pereña de la Ribera1 rule of its own
Peromingo1 rule of its own
Pinedas1 rule of its own
Pitiegua1 rule of its own
Pizarral1 rule of its own
Poveda de las Cintas1 rule of its own
Pozos de Hinojo1 rule of its own
Puebla de Azaba1 rule of its own
Puebla de San Medel1 rule of its own
Puebla de Yeltes1 rule of its own
Puente del Congosto1 rule of its own
Puertas1 rule of its own
Puerto de Béjar1 rule of its own
Puerto Seguro1 rule of its own
Rágama1 rule of its own
Retortillo1 rule of its own
Robleda1 rule of its own
Robliza de Cojos1 rule of its own
Rollán1 rule of its own
Saelices el Chico1 rule of its own
Salamanca2 rules of its own
Saldeana1 rule of its own
Salmoral1 rule of its own
Salvatierra de Tormes1 rule of its own
Sanchón de la Ribera1 rule of its own
Sanchón de la Sagrada1 rule of its own
Sanchotello1 rule of its own
San Cristóbal de la Cuesta1 rule of its own
Sancti-Spíritus1 rule of its own
Sando1 rule of its own
San Esteban de la Sierra1 rule of its own
San Felices de los Gallegos1 rule of its own
San Martín del Castañar1 rule of its own
San Miguel del Robledo1 rule of its own
San Miguel de Valero1 rule of its own
San Morales1 rule of its own
San Muñoz1 rule of its own
San Pedro del Valle1 rule of its own
San Pedro de Rozados1 rule of its own
San Pelayo de Guareña1 rule of its own
Santa María de Sando1 rule of its own
Santa Marta de Tormes2 rules of its own
Santiago de la Puebla1 rule of its own
Santibáñez de Béjar1 rule of its own
Santibáñez de la Sierra1 rule of its own
Santiz1 rule of its own
Sardón de los Frailes1 rule of its own
Saucelle1 rule of its own
Sepulcro-Hilario1 rule of its own
Sequeros1 rule of its own
Serradilla del Arroyo1 rule of its own
Serradilla del Llano1 rule of its own
Sieteiglesias de Tormes1 rule of its own
Sobradillo1 rule of its own
Sorihuela1 rule of its own
Sotoserrano1 rule of its own
Tabera de Abajo1 rule of its own
Tamames1 rule of its own
Tarazona de Guareña1 rule of its own
Tardáguila1 rule of its own
Tejeda y Segoyuela1 rule of its own
Tenebrón1 rule of its own
Terradillos2 rules of its own
Topas1 rule of its own
Tordillos1 rule of its own
Torresmenudas1 rule of its own
Trabanca1 rule of its own
Tremedal de Tormes1 rule of its own
Valdecarros1 rule of its own
Valdefuentes de Sangusín1 rule of its own
Valdehijaderos1 rule of its own
Valdelacasa1 rule of its own
Valdelageve1 rule of its own
Valdelosa1 rule of its own
Valdemierque1 rule of its own
Valderrodrigo1 rule of its own
Valdunciel1 rule of its own
Valero1 rule of its own
Vallejera de Riofrío1 rule of its own
Valsalabroso1 rule of its own
Valverde de Valdelacasa1 rule of its own
Valverdón1 rule of its own
Vecinos1 rule of its own
Vega de Tirados1 rule of its own
Ventosa del Río Almar1 rule of its own
Villaflores1 rule of its own
Villagonzalo de Tormes1 rule of its own
Villalba de los Llanos1 rule of its own
Villamayor2 rules of its own
Villanueva del Conde1 rule of its own
Villar de Argañán1 rule of its own
Villar de Ciervo1 rule of its own
Villar de Gallimazo1 rule of its own
Villar de la Yegua1 rule of its own
Villar de Peralonso1 rule of its own
Villar de Samaniego1 rule of its own
Villares de la Reina1 rule of its own
Villares de Yeltes1 rule of its own
Villarino de los Aires1 rule of its own
Villarmayor1 rule of its own
Villarmuerto1 rule of its own
Villasbuenas1 rule of its own
Villasdardo1 rule of its own
Villaseco de los Gamitos1 rule of its own
Villaseco de los Reyes1 rule of its own
Villasrubias1 rule of its own
Villaverde de Guareña1 rule of its own
Villavieja de Yeltes1 rule of its own
Villoria1 rule of its own
Villoruela1 rule of its own
Vilvestre1 rule of its own
Vitigudino2 rules of its own
Yecla de Yeltes1 rule of its own
Zamarra1 rule of its own
Zamayón1 rule of its own
Zarapicos1 rule of its own
Zorita de la Frontera1 rule 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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