Spain property guide
Spain: IVA or ITP when you buy a vivienda
The search “compro una vivienda” meets an Agencia Tributaria rule that new first deliveries pay IVA and a private sale pays ITP. The page does not print an autonomous ITP rate.
By MMYP TECHNOLOGIES (OPC) PRIVATE LIMITED, operator of MarkMyProperty. Head office: Delhi NCR, India. Updated . This page does not score listings.
Coverage: Spain. Agencia Tributaria page Compro una vivienda ¿tengo que pagar IVA o ITP?, fetched on 2 November 2026. It is not the nota simple guide, and it does not state an autonomous-community ITP percentage.
The question buyers type is IVA or ITP
On 2 November 2026, the Agencia Tributaria page headed Compro una vivienda ¿tengo que pagar IVA o ITP? was fetched. It says Law 37/1992 of 28 December, on value added tax, does not expressly define a vivienda for IVA. It quotes the traditional definition used by the Directorate-General of Taxes: a building, or part of a building, intended as the dwelling of a natural person or a family, constituting their home or the seat of their domestic life.
The page says a first delivery is a home acquired from the promoter when construction or rehabilitation is finished, unless the homes were used continuously for two years or more by persons other than the buyers. If the promoter, once the works are finished, rents the homes and after two years puts them up for sale, a sale to those tenants is still a first delivery. A sale to other persons is not. Construction is finished when the architect and the aparejador who directed the works issue a certificado de fin de obra.
The page states two IVA rates and leaves the ITP rate to the autonomous treasury
The page says a sale of new homes by the promoter, a first delivery, is taxed by IVA. A sale of used homes by businesses, meaning second and later deliveries, is taxed by Impuesto de Transmisiones Patrimoniales, ITP, under the onerous-transfers head. A sale by a private person is also ITP. The buyer of a new home bears IVA, the price multiplied by the rate in force at the purchase, and pays it to the seller, who pays it to the tax authority. The rates stated for the sale of homes, including up to two garages per home and an annex in the building that are transmitted together, are 10 percent in general and 4 percent for viviendas de protección oficial de régimen especial or de promoción pública.
The page says the buyer of a used home pays ITP and pays it to the autonomous treasury of the place where the property is situated. It does not print that autonomous rate. A nota simple is a different document and stays on its own guide. That guide was not rewritten.
MarkMyProperty is operated by MMYP TECHNOLOGIES (OPC) PRIVATE LIMITED. Head office: Delhi NCR, India. It charges no platform brokerage commission. A pin, a user-drawn outline, or a contact reveal does not establish title or ownership.
Those sentences are that Agencia Tributaria page. A pin or a contact reveal does not establish title, and choosing a price on a listing does not decide whether the sale is IVA or ITP. This page does not set out a tax return.
Sources and further reading
Frequently asked questions
Does a first delivery of a new home from the promoter pay IVA or ITP?
The Agencia Tributaria page says a sale of new homes by the promoter, a first delivery, is taxed by IVA.
What IVA rates does that page state for a home?
It states 10 percent in general and 4 percent for viviendas de protección oficial de régimen especial or de promoción pública, including up to two garages and an annex transmitted together.
Does the page print the ITP percentage for a private sale?
No. It says the buyer pays ITP to the autonomous treasury where the property is situated, and it does not print that rate. A pin does not establish title.