Reduced transfer tax in Spain (2026): young buyers, main homes and families, by region

Which reduced rates exist, region by region?

Each region sets its own, so the rules differ in age, price limits and income tests. What they share is that the home must be the buyer’s main home (vivienda habitual).

Region	Main home, any buyer	Young buyer	Income test	Law
Madrid	10% off the ITP bill up to €250,000	100% off only in towns under 2,500 inhabitants, under 35	None	Decreto Legislativo 1/2010, article 30 bis
Catalonia	None	5%, aged 35 or under, any price	€36,000 tax base	Decret Legislatiu 1/2024, article 641-5
Valencian Community	None	6% up to €180,000, 8% above, under 35, first main home	€30,000 individual, €47,000 joint	Ley 13/1997, article 13
Andalusia	6% up to €150,000	3.5% up to €150,000, under 35	None	Ley 5/2021, article 43

The calculator applies the reductions that have no income test: Madrid’s main home rebate and Andalusia’s 6% and 3.5% rates. Catalonia’s and Valencia’s depend on income, so its figures for those regions are the ones for a buyer who does not qualify.

How much does a main home save in Madrid?

Madrid takes 10% off the ITP bill for any buyer’s main home worth up to €250,000 (article 30 bis), so the effective rate is 5.4% instead of 6%. There is no age, income or first-home test. For a €240,000 flat:

€240,000 resale flat in Madrid	ITP
Second home	€14,400
Main home	€12,960

The rebate becomes 100% for a buyer under 35 in a municipality with fewer than 2,500 inhabitants, up to the same value. Large families pay 4% on their main home at any price (article 29). The calculator does not apply those two rules.

How much does a young buyer save in Andalusia?

Andalusia has the only young buyer rate without an income test. A buyer “menor de 35 años” pays 3.5% on a main home worth up to €150,000 (article 43.1.b). Any other buyer pays 6% on a main home up to that value (article 43.1.a). For a €140,000 flat:

€140,000 resale flat in Andalusia	ITP
Second home	€9,800
Main home, buyer aged 40	€8,400
Main home, buyer aged 35	€8,400
Main home, buyer aged 30	€4,900

A buyer who has turned 35 no longer counts as under 35. Large families and buyers with a disability also pay 3.5%, on a main home up to €250,000 (article 43.1.c and d).

For couples, the rule is generous: when spouses or registered partners buy together, one of them meeting the condition is enough for the whole purchase (article 43.3). For other joint buyers, the reduced rate applies only to the share of the buyer who qualifies.

Who qualifies for the 5% rate in Catalonia?

A buyer aged 35 or under (“tiene treinta y cinco años o menos”) buying their main home, whose general and savings tax base on the last income tax return, less personal and family allowances, is €36,000 or less (article 641-5). There is no price limit. The age limit was 32 until 26 June 2025.

The same 5% applies to large and single-parent families, households with a member with a disability of 65% or more, and victims of gender violence, with similar income tests (articles 641-2 to 641-5 bis).

A qualifying young buyer of a new build also pays no AJD stamp duty on the deed (article 642-6).

Who qualifies for the 6% or 8% rate in Valencia?

A buyer under 35 (“menores de treinta y cinco años”) buying their first main home, whose general plus savings tax base is €30,000 or less on an individual return, or €47,000 on a joint return (articles 4 and 13). The rate is 6% on a home up to €180,000 and 8% above, with no upper price limit, and it applies to the young buyer’s share of the purchase only.

Large and single-parent families, buyers with a disability and victims of gender violence pay 3% up to €180,000 and 4% above, on their main home.

Is there a reduced stamp duty for a new-build main home?

Yes, in all four regions, on the AJD that a new build pays instead of ITP:

Region	Reduced AJD on a new-build main home	Law
Madrid	10% off the bill up to €250,000; 95% off for large families	Decreto Legislativo 1/2010, articles 38 bis, 38 ter
Catalonia	Nothing to pay for buyers aged 35 or under with income up to €36,000	Decret Legislatiu 1/2024, article 642-6
Valencian Community	0.1% on any main home	Ley 13/1997, article 14
Andalusia	1% up to €150,000; 0.3% if under 35	Ley 5/2021, article 50

The new build guide shows these in full cost tables.

What counts as a main home, and for how long?

The four regions apply the same two conditions, which come from the income tax definition of a main home (Real Decreto 439/2007, article 41 bis):

• the buyer actually moves in within 12 months of buying;
• they live there for at least 3 years in a row.

The income tax rule allows exceptions when circumstances force a move, such as death, marriage, separation or a change of job.

If the conditions are broken, the reduction is lost. The buyer files a supplementary return paying the difference with late-payment interest; Madrid (article 30 bis.3) and Catalonia (article 683-7) give one month from the breach to do so.

Do foreign buyers qualify?

None of the four laws sets a nationality condition. A foreign buyer who makes the home their main home qualifies in Madrid and Andalusia on the same terms as anyone else. Catalonia’s and Valencia’s income tests refer to the buyer’s Spanish income tax return; how they apply to someone who has just moved to Spain and has not yet filed one is not set out in the articles cited here, so it is a point to confirm with the regional tax agency. The moving to Spain guide covers buying before and after moving.

What this guide does not cover

• Protected housing (VPO and HPO) and its own rates.
• Rates for victims of terrorism, Andalusia’s depopulating municipalities and Catalonia’s rural municipalities.
• Madrid’s under-40 rate announced for 2027, which is a proposal, not law, in 2026.
• Grants, guarantees and mortgage schemes for young buyers, which are not taxes.

Work out a young buyer’s costs on a main home in Andalusia