Faq

The tax on Property Transfer is a state tax and takes as its base onerous property transfer. It is applied to, among other things, the second and following transfers of a home. The management, performance and regulation of this tax has been transferred to the autonomous communities therefore, this type of tax varies depending on the autonomous community (in Andalusia the general type is 7%, although it can be reduced to 3.5% if the purchaser is less than 35 years old – or if the building comes under a government protection scheme (VPO) and the price of the operation is inferior to 130,000 euros). It is calculated on the price of the sale in the sales deeds.The responsible party for paying this tax is the purchaser. It is a self-liquidating tax, i.e., the responsible party must fill in the appropriate form, calculate the amount to be paid and pay it. Therefore, with a period not exceeding 30 days from the signing of the sales deeds, model 600 must be presented before the ante the suitable autonomous community offices and be paid. .   

Chart of the limits of VAT-Property Transfer(ITP)-Documented Legal Acts(AJD)   

Chart of tax compatibilities