Spain · Property taxes · Passport-linked guide
Property Taxes in Spain
Spain has national and autonomous-community tax layers. Resale ITP/TPO, new-build IVA/AJD, Canary IGIC, municipal IBI, non-resident income tax, Wealth Tax and plusvalía are not one bill.
Scope
Use the Spain Passport for current structured rules
Spain has national and autonomous-community tax layers. Resale ITP/TPO, new-build IVA/AJD, Canary IGIC, municipal IBI, non-resident income tax, Wealth Tax and plusvalía are not one bill.
OwnASea separates national law, autonomous-community taxes, municipal rules, immigration, tourism, banking, registry, Catastro and succession evidence. Under-review values remain pending and are never reduced to a verified yes/no claim.
Country facts
Spain Passport values
Separate tax layers
ITP/TPO, IVA/AJD, IGIC, IBI and plusvalía are not one total
Resale ITP/TPO varies by autonomous community. New-build IVA and AJD are conditional; the Canary Islands use IGIC. IBI is municipal, and Wealth Tax, Solidarity Tax, IRPF/IRNR and plusvalía are separate layers.
Autonomous-community rules
These location-specific Passport rules apply only in the named region. National rules remain separate.
Andalusia
Balearic Islands
Canary Islands
Catalonia
Madrid
Murcia
Valencian Community
Key points
What to remember
- NIE is a tax/identity identifier, not a residence permit or TIE.
- Registro de la Propiedad and Catastro answer different questions.
- ITP/TPO, IVA/AJD and Canary IGIC depend on transaction and location.
- Property ownership is not a current Spanish Golden Visa or citizenship route.
- Tourist rental needs regional/municipal compliance plus the HOA layer where applicable.
- Bank products are not a national mortgage average and the 3% Model 211 retention is not final tax.
See the Spain Country Passport and the adjacent guides below.
General information: This guide is not legal, tax, immigration or investment advice.
Evidence first
Official and primary sources
Links come from the shared OwnASea Source Registry. Discovery sources are not used as sole authority for legal, tax or immigration claims.
purchase_processAdministracion.gob.es — Buying immovable propertySpain ↗nie_and_foreigner_idAdministracion.gob.es — Foreigner identification and NIE proceduresSpain ↗regional_indirect_taxAgencia Tributaria Canaria — IGICSpain ↗nonresident_sale_withholdingAgencia Tributaria — 3% buyer retention, Model 211Spain ↗regional_transfer_taxAgencia Tributaria — Autonomous community tax informationSpain ↗imputed_property_incomeAgencia Tributaria — Imputed property incomeSpain ↗inheritance_gift_taxAgencia Tributaria — Inheritance and gift taxSpain ↗tax_procedureAgencia Tributaria — Model 211 instructionsSpain ↗nonresident_property_taxAgencia Tributaria — Non-resident taxation of immovablesSpain ↗vatAgencia Tributaria — VAT on housing and property suppliesSpain ↗wealth_taxAgencia Tributaria — Wealth and solidarity taxesSpain ↗legal_portalAgència Tributària de CatalunyaSpain ↗regional_taxAgència Tributària de Catalunya — ITP/AJD and ISDSpain ↗legal_portalAgència Tributària de les Illes BalearsSpain ↗defence_zone_legislationBOE — Defence zones and foreign ownership Law 8/1975Spain ↗homeowners_association_legislationBOE — Horizontal Property Act, Article 17.12Spain ↗planning_and_land_legislationBOE — Land and rehabilitation consolidated legislationSpain ↗immigration_investor_lawBOE — Law 14/2013 consolidated textSpain ↗immigration_and_housing_legislationBOE — Ley Orgánica 1/2025 (Justice efficiency)Spain ↗short_term_rental_registryBOE — Royal Decree 1312/2024, short-duration rental registrySpain ↗