Property Transfer Tax
ITP Spain
Buying a second-hand property in Andalusia? “Impuesto de Transmisiones Patrimoniales” (ITP) must be filed within 30 working days of signing the deed. Miss this deadline and penalties apply automatically. We file it fast, correctly.
ITP Tax Filing
- Applicable rate verification (Andalusia)
- Modelo 600 or 621 preparation
- Electronic filing within 30 days
- Payment management guidance
- Official stamped confirmation
ITP in Andalusia — the numbers that matter
Standard ITP rate in Andalusia on second-hand property purchases
Working days to file Modelo 600 from the date of signing the deed
Reduced rate available for young buyers (under 35) for habitual residence
IVA rate on new property purchases. ITP does not apply to new builds
Are you buying new or second-hand?
This is the most common source of confusion for foreign buyers. The tax you pay depends entirely on whether the property is new (first sale by the developer) or second-hand (any resale).
| Property type | Tax applicable | Rate |
|---|---|---|
| 🏗️ New build (developer sale) | IVA + AJD stamp duty | 10% IVA + 1.2% AJD |
| 🏠 Second-hand resale | ITP (Modelo 600) | 7% (standard Andalusia) |
| 🏠 Young buyer — habitual home | ITP reduced rate | 3.5% (under 35) |
| ♿ Disabled buyer — habitual home | ITP reduced rate | 3.5% |
| 🏢 Commercial property | IVA + AJD | 21% IVA + 1.2% AJD |
⚠️ Watch out for undervaluation
Andalusia’s Junta has reference values (valor de referencia catastral) for all properties. If the declared purchase price is lower, the ITP is calculated on the reference value — not the sale price. We check this before filing.
How we file your Modelo 600
Send us the deed
Share the signed escritura and your NIE. We review the declared values and check against cadastral references.
ITP Calculation
We calculate the correct taxable base and applicable rate, identifying any reduced rates you may qualify for.
Modelo 600 filed
We file the Modelo 600 online with the Junta de Andalucía on your behalf, within your 30-day window.
Stamped docs to you
We send you the filed and AEAT-stamped documentation — required for your Land Registry inscription.
ITP questions answered
No — ITP is a regional tax and each Autonomous Community sets its own rate. Andalusia currently charges 7% as standard (reduced from 8% in 2021). Other regions like Madrid charge 6%, while Catalonia charges 10%. We always confirm the exact applicable rate for the specific property location.
Late filing automatically triggers surcharges: 5% if filed within 3 months, 10% within 6 months, 15% within 12 months, and 20% thereafter — plus interest. These surcharges are in addition to the tax itself. Without a filed Modelo 600, you also cannot complete the Land Registry inscription.
No. The Land Registry (Registro de la Propiedad) requires a stamped and filed copy of Modelo 600 before it will inscribe the property transfer in your name. This means ITP filing is not just a tax obligation — it is a practical prerequisite for completing your property purchase.
Since 2022, the Junta de Andalucía uses official “reference values” (valores de referencia) published by the Catastro as the minimum taxable base for ITP. If your purchase price is below this value, the ITP is calculated on the reference value. We always check this before filing to avoid errors or unexpected penalties.
What our clients say
“I’ve been working with Libretax for many years and they have always been my trusted accountants. I’ve recommended them many times to my clients in Manilva, Casares, Sotogrande and the Costa del Sol.”
“Very professional and attentive. Without doubt my trusted gestoría. Everything handled online and in English — exactly what I needed as an expat.”
“They explained everything in detail and gave me total peace of mind with Hacienda. The online process was seamless. I’d recommend LibreTax to any foreigner navigating Spanish taxes.”
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