The tax to be paid by those who buy a property in our country is the Transfer Tax<\/strong><\/u>, in those cases where the seller is a private individual (not a businessman) or when the seller is a businessman and a \u201csecond hand\u201d property is transferred. On the other hand, when the property being transferred is \u201cnew\u201d, the tax to be paid is the Value Added Tax<\/strong><\/u> or VAT, plus an additional tax, the Stamp Duty.<\/p>\n
- \n
- TRANSFER TAX<\/u><\/strong><\/li>\n<\/ul>\n
This is a state tax ceded to the Autonomous Regions, both in 100% of its collection and in the exercise of certain regulatory powers, in the terms contained in Law 22\/2009, of 18 December. In this article, we will focus on the Balearic Islands<\/u> region, where the Transfer Tax is regulated by Legislative Decree 1\/2014, of 6 June (articles 10 to 14).
As advanced, the taxpayer<\/u> (the person who must pay the Transfer Tax) is the buyer.
The tax rate applied changes considerably depending on the Autonomous Region in which the property is located. In the Balearic Islands, the taxation general rate<\/u> (note that there are some reduced rates) results from applying the following table to the taxable base:<\/p>\n![\"\"](\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\")
<\/p>\nThe taxable base<\/u> corresponds to the reference value set each year by the Spanish Cadastre, although if the price agreed between buyer and seller is higher than the reference value, this price will serve as the taxable base. In other words, the reference value, if it exists, is the minimum taxable base that must be declared. Only in those cases where a higher price is agreed, the taxable base will be different from the reference value of that property.
In order to facilitate the calculation of the Transfer Tax, below is the link to an Excel tool <\/a>designed by our partner Alejandro del Campo Zafra, also partner of the law firm DMS Legal Intelligence, which allows you to calculate the Transfer Tax to be paid according to the above-mentioned table by simply entering the acquisition value: [DMS tool]<\/em>.<\/a>
Note that, nowadays, the Balearic Islands region has the highest tax rate in Spain. In other regions, such as Madrid, the general Transfer Tax rate is 6%.
However, when the property to be acquired is a parking space<\/u>, the Transfer Tax to be paid will be calculated according to the following table:<\/p>\n<\/p>\nAs mentioned above, there are a series of special and lower tax rates<\/u> that can be applied when some requirements are met:<\/p>\n
- \n
- \n
- \n
- Reduced rate of 4%.<\/u> Applicable when (i) the value of the property is equal to or less than 270,151.20 euros, (ii) the property will be the buyer’s habitual residence and (iii) it is the buyer’s first home.<\/li>\n
- Reduced rate of 2%.<\/u> Applicable when, in addition to meeting all the requirements for the application of the reduced rate of 4%, any of the following three conditions are met: (i) the buyer is under 30 years of age, (ii) the buyer has a certain degree of disability or, (iii) the property acquired is the habitual residence of a large family or a single-parent family.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
Finally, there is a 100% rebate<\/u> (which means paying no Transfer Tax at all) in those cases where the following requirements are met: (i) the buyer is under 36 years of age or has a disability equal to or higher than 33%, (ii) the property acquired is the buyer’s first habitual residence, (iii) the value of the property does not exceed 270,151.20, (iv) that the taxable income of the buyer does not exceed 52,800 euros in the case of individual taxation or 84,480 euros in the case of joint taxation and (v) that the buyer has contracted with a financial institution a loan with mortgage guarantee for an amount equal to or greater than 60% of the appraised value of the property.
Note that there are many issues that must be taken into account when buying a property located in Spain, since, depending on the particularities of each case, taxation may vary considerably.<\/p>\n- \n
- VALUE ADDED TAX<\/u><\/strong><\/li>\n<\/ul>\n
Unlike Transfer Tax, only 50% of the VAT collection is transferred to the Autonomous Regions and, moreover, they do not have regulatory powers in relation to this tax.
Firstly, when buying a property, it should be known that Transfer Tax and VAT are two incompatible taxes<\/u>, i.e. it is not possible to pay both taxes in the same transaction, as depending on the circumstances, one or the other will come into play, but never both simultaneously.
As mentioned in the previous section, the Transfer Tax is paid by buyers when the property purchased is a “second-hand” property (second or subsequent transfer of a building). In contrast, VAT is payable by buyers when the acquired property is “new” (first transfer). The most common example of a first transfer is the purchase of a property that has just been built by a developer, although there are occasions in which the sale of a second-hand property is considered as a first transfer if said property has been rehabilitated by the seller (such rehabilitation works must meet some quantitative and qualitative requirements).
Also, a transfer made by the developer after the property has been in uninterrupted use for a period of two years or more by its owner or by virtue of leasing agreements without option to purchase is also considered to be a second transfer and is subject to Transfer Tax, unless the buyer is the one who used said property during the aforementioned period.
As it is a tax whose regulatory powers have not been ceded to the Autonomous Regions, the tax rate<\/u> applied is the same for the whole territory, with no differences depending on the location or value of the property. The general rate is 21%, although a reduced rate of 10% is established if buildings suitable for use as dwellings are transferred, and a maximum of two parking spaces may be included if they are acquired at the same time.
There is also a special tax rate of 4% which is applied to the transfer of dwellings administratively classified as special regime social housing or public housing, when the transfers are made by their developers, including garages and annexes located in the same building which are transferred jointly.<\/p>\n- \n
- STAMP DUTY<\/u><\/strong><\/li>\n<\/ul>\n
Additionally, in those cases in which the transfer of a property is subject to VAT, another tax is should be paid: Stamp Duty. This is because, unlike Transfer Tax, Stamp Duty is not incompatible with VAT and, furthermore, in the sale of real estate, all the requirements are met for this tax to be paid by the purchaser of the property.
In the Balearic Islands, the general tax rate<\/u> on the transfer of real estate is 1.50%, although there are other special rates, of which the following should be highlighted:<\/p>\n- \n
- \n
- \n
- Reduced rate of 1.20%<\/u>. Applicable when (i) the value of the property acquired is equal to or less than 270,151.20 euros, (ii) the property is to be the buyer’s main residence and (iii) it is the buyer’s first home.<\/li>\n
- Increased rate of 2%<\/u>. Applied when the real or declared value (provided that the latter is higher than the real value) of the property is equal to or higher than 1,000,000 euros.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
In this context, it is worth noting that, depending on the Autonomous Region in which the acquired property is located and its value, there will be occasions in which the VAT and the Stamp Duty taxation may be higher than the Transfer Tax taxation (as would be the case in Madrid) and there will be other occasions in which the VAT and the Stamp Duty taxation may be lower than the Transfer Tax taxation (as is usually the case in the Balearic Islands).<\/p>\n
[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"
There are many aspects that are undoubtedly taken into account when buying a property in Spain (location, size, etc.). However, it is common for buyers to also be concerned about another circumstance: taxes.The tax to be paid by those who buy a property in our country is the Transfer Tax, in those cases where the…<\/p>\n","protected":false},"author":6,"featured_media":2456,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"
Son muchos los aspectos que, sin duda, se tienen en cuenta a la hora de comprar un inmueble en Espa\u00f1a (localizaci\u00f3n, tama\u00f1o, etc.). Sin embargo, es habitual que a los compradores tambi\u00e9n les preocupe otra circunstancia: los impuestos. El impuesto a pagar por quienes compran una propiedad en nuestro pa\u00eds es el Impuesto sobre Transmisiones Patrimoniales Onerosas<\/u><\/strong> o ITP, en aquellos supuestos en que el vendedor es un particular (no empresario) o, cuando el vendedor es un empresario y se transmite un inmueble \u201cde segunda mano\u201d. Por el contrario, cuando la propiedad que se transmite es \u201cnueva\u201d, el impuesto a pagar es el Impuesto sobre el Valor A\u00f1adido<\/u><\/strong> o IVA, adem\u00e1s de otro impuesto adicional, el AJD.<\/p>
- IMPUESTO SOBRE TRANSMISIONES PATRIMONIALES ONEROSAS (ITP)<\/u><\/strong><\/li><\/ul>
Se trata de un impuesto estatal cedido a las Comunidades Aut\u00f3nomas, tanto en el 100% de su recaudaci\u00f3n como en el ejercicio de determinadas competencias normativas, en los t\u00e9rminos contenidos en la Ley 22\/2009, de 18 de diciembre. En el presente art\u00edculo, nos centraremos en la Comunidad Aut\u00f3noma de las Islas Baleares<\/u>, en la que el ITP se regula por el Decreto Legislativo 1\/2014, de 6 de junio (art\u00edculos 10 a 14). Como dec\u00edamos, el sujeto pasivo<\/u> de este impuesto (la persona que debe pagar el ITP) es el comprador. El tipo de gravamen que se aplica var\u00eda considerablemente seg\u00fan la Comunidad Aut\u00f3noma en la que se encuentre el inmueble. En las Islas Baleares, el tipo de gravamen general<\/u> (t\u00e9ngase en cuenta que existen una serie de tipos de gravamen reducidos) es el que resulta de aplicar la siguiente tarifa a la base imponible del impuesto:
![\"\"](\"https:\/\/www.maresproperties.com\/wp-content\/uploads\/2024\/10\/tabla-tpo-baleares-300x79.jpg\")
Por su parte, la base imponible<\/u> se corresponde con el valor de referencia fijado cada a\u00f1o por el catastro, aunque si el precio pactado por comprador y vendedor es superior al referido valor de referencia, ese precio servir\u00e1 de base imponible. Es decir, el valor de referencia, en caso de que exista, es la base imponible m\u00ednima que debe ser declarada. Solamente en aquellos supuestos en los que se pacte una contraprestaci\u00f3n superior, la base imponible ser\u00e1 diferente del valor de referencia del inmueble en cuesti\u00f3n. A los efectos de facilitar el c\u00e1lculo del ITP, a continuaci\u00f3n figura el enlace a una herramienta<\/a> Excel dise\u00f1ada por nuestro socio Alejandro del Campo Zafra, tambi\u00e9n socio del despacho de abogados DMS Legal Intelligence, que permite calcular el ITP a pagar de acuerdo con la tabla que ha sido mencionada solamente con introducir el valor de adquisici\u00f3n: [herramienta DMS<\/em>].<\/a> F\u00edjense en que, actualmente, la Comunidad de Aut\u00f3noma de las Islas Baleares tienen el tipo de gravamen m\u00e1s alto de toda Espa\u00f1a. En otras Comunidades Aut\u00f3nomas, como es el caso de Madrid, el tipo general es del 6%. Sin embargo, cuando el inmueble que se adquiere sea una plaza de garaje<\/u>, el ITP a pagar se calcular\u00e1 con la siguiente tabla: ![\"\"](\"https:\/\/www.maresproperties.com\/wp-content\/uploads\/2024\/10\/tabla-tpo-garajes-baleares-300x26.jpg\")
Como dec\u00edamos, existen una serie de tipos de gravamen especiales<\/u>, m\u00e1s reducidos, que pueden ser aplicados cuando se cumplan una serie de requisitos:<\/p>- Tipo reducido del 4%<\/u>. Aplicable cuando (i) el valor del inmueble sea igual o inferior a 270.151,20 euros, (ii) que el inmueble vaya a constituir la vivienda habitual de quien lo adquiere y (iii) que se trate de la primera vivienda que adquiere el comprador.<\/li>
- Tipo reducido del 2%<\/u>. Aplicable cuando, adem\u00e1s de cumplirse todos los requisitos para la aplicaci\u00f3n del tipo reducido del 4%, se cumpla con alguna de las siguientes tres condiciones: (i) que el comprador tenga menos de 30 a\u00f1os, (ii) que el comprador tenga un cierto grado de discapacidad o, (iii) que el inmueble adquirido constituya la vivienda habitual de una familia numerosa o de una monoparental.<\/li><\/ul><\/li><\/ul>
Finalmente, existe una bonificaci\u00f3n del 100%<\/u> (lo que significa no pagar nada de ITP) en aquellos supuestos en los que se re\u00fanan los siguientes requisitos: (i) que el comprador tenga menos de 36 a\u00f1os o que tenga una discapacidad igual o superior al 33%, (ii) que el inmueble adquirido constituya la primera vivienda habitual del comprador, (iii) que el valor de la vivienda no sea superior a 270.151,20 euros, (iv) que la base imponible del IRPF del comprador no sea superior a 52.800 euros en el caso de tributaci\u00f3n individual o a 84.480 euros en el caso de tributaci\u00f3n conjunta y (v) que el comprador haya contratado con una entidad financiera un pr\u00e9stamo con garant\u00eda hipotecaria por un importe igual o superior al 60% del valor de tasaci\u00f3n de la vivienda. Vemos que son muchas las cuestiones que deben ser tenidas en cuenta a la hora de comprar un inmueble que est\u00e9 situado en Espa\u00f1a, ya que, seg\u00fan las particularidades de cada caso, la tributaci\u00f3n puede variar considerablemente.<\/p>
- IMPUESTO SOBRE EL VALOR A\u00d1ADIDO (IVA)<\/u><\/strong><\/li><\/ul>
A diferencia de lo que sucede con el ITP, solamente el 50% del rendimiento del IVA est\u00e1 cedido a las Comunidades Aut\u00f3nomas y, adem\u00e1s, no tienen competencias normativas en relaci\u00f3n con este impuesto. En primer lugar, a la hora de comprar un inmueble debe saberse que el ITP y el IVA son dos impuestos incompatibles<\/u>, es decir, no es posible que en una misma operaci\u00f3n se paguen ambos tributos, ya que dependiendo de las circunstancias entrar\u00e1 en juego uno u otro, pero nunca los dos de forma simult\u00e1nea. Como dec\u00edamos en el apartado anterior, el ITP es el impuesto que pagan los compradores cuando la vivienda adquirida es un inmueble \u201cde segunda mano\u201d (segunda o ulterior entrega). Por el contrario, el IVA es el impuesto que deben pagar los compradores cuando la vivienda que adquieren es \u201cnueva\u201d (primera entrega). El ejemplo m\u00e1s habitual de una primera entrega es la compra de una vivienda que acaba de ser construida por una empresa promotora, aunque hay ocasiones en las que se considera que estamos ante una primera entrega cuando se adquiere un inmueble que, a pesar de ser de segunda mano, ha sido rehabilitado por el vendedor (esas obras de rehabilitaci\u00f3n deben cumplir toda una serie de requisitos, cuantitativos y cualitativos). Tambi\u00e9n se considera que se trata de una segunda entrega -debiendo tributar por ITP- aquella transmisi\u00f3n realizada por el promotor despu\u00e9s de la utilizaci\u00f3n ininterrumpida del inmueble por un plazo igual o superior a dos a\u00f1os por su propietario o por titulares de derechos reales de goce o disfrute o en virtud de contratos de arrendamiento sin opci\u00f3n de compra, salvo que el adquirente sea quien utiliz\u00f3 la edificaci\u00f3n durante el referido plazo. Al ser un impuesto cuyas competencias normativas no han sido cedidas a las Comunidades Aut\u00f3nomas, el tipo de gravamen<\/u> que se aplica es el mismo para todo el territorio espa\u00f1ol, sin que existan diferencias dependiendo de la localizaci\u00f3n o del valor del inmueble. El tipo general es del 21%, aunque se establece un tipo reducido del 10% si se transmiten edificaciones aptas para su utilizaci\u00f3n como viviendas, pudi\u00e9ndose incluir hasta un m\u00e1ximo de dos plazas de garaje si son adquiridas simult\u00e1neamente. Asimismo, existe un tipo de gravamen especial del 4% que se aplica a la transmisi\u00f3n de viviendas calificadas administrativamente como de protecci\u00f3n oficial de r\u00e9gimen especial o de promoci\u00f3n p\u00fablica, cuando las entregas se efect\u00faen por sus promotores, incluidos los garajes y anexos situados en el mismo edificio que se transmitan conjuntamente.<\/p>
- IMPUESTO SOBRE ACTOS JUR\u00cdDICOS DOCUMENTADOS (AJD)<\/u><\/strong><\/li><\/ul>
Adicionalmente, en aquellos supuestos en los que la transmisi\u00f3n de un inmueble debe tributar por IVA, se devenga otro impuesto: el Impuesto sobre Actos Jur\u00eddicos Documentados o AJD. Esto se debe a que a diferencia del ITP, el AJD no es un impuesto incompatible con el IVA y, adem\u00e1s, en la compraventa de inmuebles se cumplen todos los requisitos para que el citado tributo deba ser pagado por quien compra la propiedad. En las Islas Baleares, el tipo de gravamen general<\/u> en la transmisi\u00f3n de bienes inmuebles es del 1,50%, aunque existen otros tipos especiales, de los que cabe destacar los siguientes:<\/p>
- Tipo reducido del 1,20%<\/u>: Aplicable cuando (i) el valor del inmueble adquirido sea igual o inferior a 270.151,20 euros, (ii) que el inmueble vaya a constituir la vivienda habitual de quien lo adquiere y (iii) que se trate de la primera vivienda que adquiere el comprador.<\/li>
- Tipo incrementado del 2%<\/u>: Que se aplica cuando el valor real o declarado (siempre que este \u00faltimo sea superior al real) del inmueble sea igual o superior a 1.000.000 de euros.<\/li><\/ul><\/li><\/ul>
En este contexto, es curioso observar que, dependiendo de la Comunidad Aut\u00f3noma en la que est\u00e9 ubicado el inmueble que se pretende adquirir y de su valor declarado, habr\u00e1 ocasiones en las que la tributaci\u00f3n por IVA y AJD pueda ser superior a la tributaci\u00f3n por ITP (como suceder\u00eda en el caso de Madrid) y habr\u00e1 otras ocasiones en las que la tributaci\u00f3n por IVA y AJD pueda ser inferior a la tributaci\u00f3n por ITP (como suele ocurrir en las Islas Baleares).<\/p>","_et_gb_content_width":"","footnotes":""},"categories":[151],"tags":[152],"yoast_head":"\n
TAXES THAT HAVE TO BE PAID WHEN BUYING A PROPERTY IN SPAIN - Mares Properties<\/title>\n<meta name=\"robots\" content=\"noindex, follow\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"TAXES THAT HAVE TO BE PAID WHEN BUYING A PROPERTY IN SPAIN - Mares Properties\" \/>\n<meta property=\"og:description\" content=\"There are many aspects that are undoubtedly taken into account when buying a property in Spain (location, size, etc.). However, it is common for buyers to also be concerned about another circumstance: taxes.The tax to be paid by those who buy a property in our country is the Transfer Tax, in those cases where the...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.maresproperties.com\/en\/taxes-that-have-to-be-paid-when-buying-a-property-in-spain\/\" \/>\n<meta property=\"og:site_name\" content=\"Mares Properties\" \/>\n<meta property=\"article:published_time\" content=\"2024-10-16T10:05:24+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-11-21T15:19:17+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.maresproperties.com\/wp-content\/uploads\/2024\/10\/real-estate-agent-work-showing-house-doing-business-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1708\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Alejandro Del Campo Jim\u00e9nez\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Alejandro Del Campo Jim\u00e9nez\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"7 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.maresproperties.com\/en\/taxes-that-have-to-be-paid-when-buying-a-property-in-spain\/\",\"url\":\"https:\/\/www.maresproperties.com\/en\/taxes-that-have-to-be-paid-when-buying-a-property-in-spain\/\",\"name\":\"TAXES THAT HAVE TO BE PAID WHEN BUYING A PROPERTY IN SPAIN - Mares Properties\",\"isPartOf\":{\"@id\":\"\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.maresproperties.com\/en\/taxes-that-have-to-be-paid-when-buying-a-property-in-spain\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.maresproperties.com\/en\/taxes-that-have-to-be-paid-when-buying-a-property-in-spain\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.maresproperties.com\/wp-content\/uploads\/2024\/10\/real-estate-agent-work-showing-house-doing-business-scaled.jpg\",\"datePublished\":\"2024-10-16T10:05:24+00:00\",\"dateModified\":\"2024-11-21T15:19:17+00:00\",\"author\":{\"@id\":\"\/#\/schema\/person\/07a92ba001900d464c77329f7feab1c5\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.maresproperties.com\/en\/taxes-that-have-to-be-paid-when-buying-a-property-in-spain\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.maresproperties.com\/en\/taxes-that-have-to-be-paid-when-buying-a-property-in-spain\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.maresproperties.com\/en\/taxes-that-have-to-be-paid-when-buying-a-property-in-spain\/#primaryimage\",\"url\":\"https:\/\/www.maresproperties.com\/wp-content\/uploads\/2024\/10\/real-estate-agent-work-showing-house-doing-business-scaled.jpg\",\"contentUrl\":\"https:\/\/www.maresproperties.com\/wp-content\/uploads\/2024\/10\/real-estate-agent-work-showing-house-doing-business-scaled.jpg\",\"width\":2560,\"height\":1708},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.maresproperties.com\/en\/taxes-that-have-to-be-paid-when-buying-a-property-in-spain\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.maresproperties.com\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"TAXES THAT HAVE TO BE PAID WHEN BUYING A PROPERTY IN SPAIN\"}]},{\"@type\":\"WebSite\",\"@id\":\"\/#website\",\"url\":\"\/\",\"name\":\"Mares Properties\",\"description\":\"Mallorca Real Estate\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"\/#\/schema\/person\/07a92ba001900d464c77329f7feab1c5\",\"name\":\"Alejandro Del Campo Jim\u00e9nez\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/49a0f1abba2c03aa9e7731e3fb5db819?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/49a0f1abba2c03aa9e7731e3fb5db819?s=96&d=mm&r=g\",\"caption\":\"Alejandro Del Campo Jim\u00e9nez\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"TAXES THAT HAVE TO BE PAID WHEN BUYING A PROPERTY IN SPAIN - Mares Properties","robots":{"index":"noindex","follow":"follow"},"og_locale":"en_US","og_type":"article","og_title":"TAXES THAT HAVE TO BE PAID WHEN BUYING A PROPERTY IN SPAIN - Mares Properties","og_description":"There are many aspects that are undoubtedly taken into account when buying a property in Spain (location, size, etc.). However, it is common for buyers to also be concerned about another circumstance: taxes.The tax to be paid by those who buy a property in our country is the Transfer Tax, in those cases where the...","og_url":"https:\/\/www.maresproperties.com\/en\/taxes-that-have-to-be-paid-when-buying-a-property-in-spain\/","og_site_name":"Mares Properties","article_published_time":"2024-10-16T10:05:24+00:00","article_modified_time":"2024-11-21T15:19:17+00:00","og_image":[{"width":2560,"height":1708,"url":"https:\/\/www.maresproperties.com\/wp-content\/uploads\/2024\/10\/real-estate-agent-work-showing-house-doing-business-scaled.jpg","type":"image\/jpeg"}],"author":"Alejandro Del Campo Jim\u00e9nez","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Alejandro Del Campo Jim\u00e9nez","Est. reading time":"7 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.maresproperties.com\/en\/taxes-that-have-to-be-paid-when-buying-a-property-in-spain\/","url":"https:\/\/www.maresproperties.com\/en\/taxes-that-have-to-be-paid-when-buying-a-property-in-spain\/","name":"TAXES THAT HAVE TO BE PAID WHEN BUYING A PROPERTY IN SPAIN - Mares Properties","isPartOf":{"@id":"\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.maresproperties.com\/en\/taxes-that-have-to-be-paid-when-buying-a-property-in-spain\/#primaryimage"},"image":{"@id":"https:\/\/www.maresproperties.com\/en\/taxes-that-have-to-be-paid-when-buying-a-property-in-spain\/#primaryimage"},"thumbnailUrl":"https:\/\/www.maresproperties.com\/wp-content\/uploads\/2024\/10\/real-estate-agent-work-showing-house-doing-business-scaled.jpg","datePublished":"2024-10-16T10:05:24+00:00","dateModified":"2024-11-21T15:19:17+00:00","author":{"@id":"\/#\/schema\/person\/07a92ba001900d464c77329f7feab1c5"},"breadcrumb":{"@id":"https:\/\/www.maresproperties.com\/en\/taxes-that-have-to-be-paid-when-buying-a-property-in-spain\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.maresproperties.com\/en\/taxes-that-have-to-be-paid-when-buying-a-property-in-spain\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.maresproperties.com\/en\/taxes-that-have-to-be-paid-when-buying-a-property-in-spain\/#primaryimage","url":"https:\/\/www.maresproperties.com\/wp-content\/uploads\/2024\/10\/real-estate-agent-work-showing-house-doing-business-scaled.jpg","contentUrl":"https:\/\/www.maresproperties.com\/wp-content\/uploads\/2024\/10\/real-estate-agent-work-showing-house-doing-business-scaled.jpg","width":2560,"height":1708},{"@type":"BreadcrumbList","@id":"https:\/\/www.maresproperties.com\/en\/taxes-that-have-to-be-paid-when-buying-a-property-in-spain\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.maresproperties.com\/en\/"},{"@type":"ListItem","position":2,"name":"TAXES THAT HAVE TO BE PAID WHEN BUYING A PROPERTY IN SPAIN"}]},{"@type":"WebSite","@id":"\/#website","url":"\/","name":"Mares Properties","description":"Mallorca Real Estate","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"\/#\/schema\/person\/07a92ba001900d464c77329f7feab1c5","name":"Alejandro Del Campo Jim\u00e9nez","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/49a0f1abba2c03aa9e7731e3fb5db819?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/49a0f1abba2c03aa9e7731e3fb5db819?s=96&d=mm&r=g","caption":"Alejandro Del Campo Jim\u00e9nez"}}]}},"_links":{"self":[{"href":"https:\/\/www.maresproperties.com\/en\/wp-json\/wp\/v2\/posts\/2424"}],"collection":[{"href":"https:\/\/www.maresproperties.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.maresproperties.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.maresproperties.com\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/www.maresproperties.com\/en\/wp-json\/wp\/v2\/comments?post=2424"}],"version-history":[{"count":7,"href":"https:\/\/www.maresproperties.com\/en\/wp-json\/wp\/v2\/posts\/2424\/revisions"}],"predecessor-version":[{"id":2610,"href":"https:\/\/www.maresproperties.com\/en\/wp-json\/wp\/v2\/posts\/2424\/revisions\/2610"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.maresproperties.com\/en\/wp-json\/wp\/v2\/media\/2456"}],"wp:attachment":[{"href":"https:\/\/www.maresproperties.com\/en\/wp-json\/wp\/v2\/media?parent=2424"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.maresproperties.com\/en\/wp-json\/wp\/v2\/categories?post=2424"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.maresproperties.com\/en\/wp-json\/wp\/v2\/tags?post=2424"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}} - Tipo incrementado del 2%<\/u>: Que se aplica cuando el valor real o declarado (siempre que este \u00faltimo sea superior al real) del inmueble sea igual o superior a 1.000.000 de euros.<\/li><\/ul><\/li><\/ul>
- Tipo reducido del 1,20%<\/u>: Aplicable cuando (i) el valor del inmueble adquirido sea igual o inferior a 270.151,20 euros, (ii) que el inmueble vaya a constituir la vivienda habitual de quien lo adquiere y (iii) que se trate de la primera vivienda que adquiere el comprador.<\/li>
- IMPUESTO SOBRE ACTOS JUR\u00cdDICOS DOCUMENTADOS (AJD)<\/u><\/strong><\/li><\/ul>
- Tipo reducido del 2%<\/u>. Aplicable cuando, adem\u00e1s de cumplirse todos los requisitos para la aplicaci\u00f3n del tipo reducido del 4%, se cumpla con alguna de las siguientes tres condiciones: (i) que el comprador tenga menos de 30 a\u00f1os, (ii) que el comprador tenga un cierto grado de discapacidad o, (iii) que el inmueble adquirido constituya la vivienda habitual de una familia numerosa o de una monoparental.<\/li><\/ul><\/li><\/ul>
- Tipo reducido del 4%<\/u>. Aplicable cuando (i) el valor del inmueble sea igual o inferior a 270.151,20 euros, (ii) que el inmueble vaya a constituir la vivienda habitual de quien lo adquiere y (iii) que se trate de la primera vivienda que adquiere el comprador.<\/li>
- Increased rate of 2%<\/u>. Applied when the real or declared value (provided that the latter is higher than the real value) of the property is equal to or higher than 1,000,000 euros.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
- Reduced rate of 1.20%<\/u>. Applicable when (i) the value of the property acquired is equal to or less than 270,151.20 euros, (ii) the property is to be the buyer’s main residence and (iii) it is the buyer’s first home.<\/li>\n
- \n
- STAMP DUTY<\/u><\/strong><\/li>\n<\/ul>\n
- Reduced rate of 2%.<\/u> Applicable when, in addition to meeting all the requirements for the application of the reduced rate of 4%, any of the following three conditions are met: (i) the buyer is under 30 years of age, (ii) the buyer has a certain degree of disability or, (iii) the property acquired is the habitual residence of a large family or a single-parent family.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
- Reduced rate of 4%.<\/u> Applicable when (i) the value of the property is equal to or less than 270,151.20 euros, (ii) the property will be the buyer’s habitual residence and (iii) it is the buyer’s first home.<\/li>\n
- \n
![\"\"](\"https:\/\/www.maresproperties.com\/wp-content\/uploads\/2024\/11\/tpo1-min.jpg\")
<\/p>\n![\"\"](\"https:\/\/www.maresproperties.com\/wp-content\/uploads\/2024\/10\/tabla-itp-garaje.jpg\")
<\/p>\n