How much transfer tax do you pay in Canarias?

The general rate for buying a resale home is 6,5%. A single rate on the whole value.

What reduced rates are there in Canarias?

Main home up to €200,000: 5%. First main home for buyers under 41: 5% (−20 %). Women who are victims of gender violence: 5% (−20 %). Large family: 1%. Disability of 65% or more: 1%. Protected housing: 0%.

What if I buy a new build in Canarias?

You will pay IGIC at 7% plus stamp duty, whose general rate is 1%.

What value is it calculated on?

Since Ley 11/2021 the taxable base is the Catastro reference value whenever it exceeds the price stated in the deed. The Constitutional Court upheld this unanimously in its ruling 13/2026 of 12 February. If the reference value is lower, the declared price applies.

What if only one of the buyers qualifies?

In Canarias the reduced rate applies only to the share of whoever qualifies, in proportion to their stake in the purchase.

Transfer tax in Canarias

General rate of 6,5% when buying a resale home. A single rate on the whole value.

Calculate your transfer tax

Autonomous community

Purchase price

Catastro reference value (optional)

The tax office calculates the tax on the reference value whenever it exceeds the price you pay.

It is a new build (you pay VAT instead of transfer tax)It will be my main homeTwo of us are buying and only one meets the requirements

Age

Income tax base

Does any of this apply to you?

Large familyDisability of 65% or moreVictim of gender violenceProtected housing (VPO)

Transfer tax (ITP)

€10,000

Main home up to €200,000 · 5.00% on €200,000

You save €3,000 against the general rate.

You are close to a lower rate

Protected housing

€0

Only for officially protected housing.

Large family

€2,000

Depends on your income tax base.

The transfer tax is only one part. What can really cost you money are charges, debts and differences between the listing and the Catastro.

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This calculation is indicative and may contain errors. The rates come from , reviewed on . Always check the information with a qualified professional before making important decisions.

Reduced rates in Canarias

Main home up to €200,000

The home must be your main residence and worth no more than €200,000 (including garages and annexes in the same building).
You may not be the owner, bare owner or usufructuary of another home, unless you sell it within two years.

First main home for buyers under 41

−20% of the quota

Aged 40 or under on the accrual date.
It must be your first main home and you must not have owned any other property.
Previous year's income of up to €46,455, rising by €6,825 per dependant.

Women who are victims of gender violence

−20% of the quota

A protection order in force or a final court judgment.
It must be your first main home.

Large family

Large-family certificate (Ley 40/2003).
Combined family income-tax bases of up to €46,455, plus €18,200 for each child above the legal minimum.
Not owning another home at the accrual date.

Disability of 65% or more

Disability of 65% or more, yours or of someone you claim the family allowance for.
Income-tax limits apply.

Protected housing

Protected housing, publicly or privately developed, that is your first main home.

Frequently asked questions

How much transfer tax do you pay in Canarias?: The general rate for buying a resale home is 6,5%. A single rate on the whole value.
What reduced rates are there in Canarias?: Main home up to €200,000: 5%. First main home for buyers under 41: 5% (−20 %). Women who are victims of gender violence: 5% (−20 %). Large family: 1%. Disability of 65% or more: 1%. Protected housing: 0%.
What if I buy a new build in Canarias?: You will pay IGIC at 7% plus stamp duty, whose general rate is 1%.
What value is it calculated on?: Since Ley 11/2021 the taxable base is the Catastro reference value whenever it exceeds the price stated in the deed. The Constitutional Court upheld this unanimously in its ruling 13/2026 of 12 February. If the reference value is lower, the declared price applies.
What if only one of the buyers qualifies?: In Canarias the reduced rate applies only to the share of whoever qualifies, in proportion to their stake in the purchase.

Source

Decreto Legislativo 1/2009 (TR de tributos cedidos de Canarias), arts. 31 a 37. Last reviewed: 9/6/2026.

Read the official text

Transfer tax in other regions

Álava Andalucía Aragón Asturias Bizkaia Cantabria Castilla y León Castilla-La Mancha See all 21

And what the deed does not say?

You can calculate the tax. Charges, the seller's debts or square metres that do not match the Catastro, you cannot. Our AI reviews them and explains it to you.

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