How much transfer tax do you pay in Extremadura?

The general rate for buying a resale home is 8% up to €360,000 · 10% up to €600,000 · 11% from €600,000. A progressive scale: each band is taxed at its own rate, as with income tax.

What reduced rates are there in Extremadura?

Main home: 7%. Buyers under 36: 4%. Large family, single-parent family or disability: 4%. Protected housing with a legal maximum price: 4%. Municipality with fewer than 3,000 inhabitants: 4%.

What if I buy a new build in Extremadura?

You will pay IVA at 10% plus stamp duty, whose general rate is 1,5%.

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.

Transfer tax in Extremadura

General rate of 8% up to €360,000 · 10% up to €600,000 · 11% from €600,000 when buying a resale home. A progressive scale: each band is taxed at its own rate, as with income tax.

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 home

Age

Income tax base

Transfer tax (ITP)

€16,000

General rate · 8.00% on €200,000

You are close to a lower rate

Buyers under 36

€8,000

Depends on your age.

Large family, single-parent family or disability

€8,000

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 Extremadura

Main home

El valor de la vivienda no puede superar los 200.000 €.
La suma de tus bases imponibles general y del ahorro en el IRPF no puede superar los 30.000 € en tributación individual (55.000 € en conjunta).

Buyers under 36

Under 36 on the accrual date.
El valor de la vivienda no puede superar los 200.000 €.
La suma de tus bases imponibles general y del ahorro en el IRPF no puede superar los 30.000 € en tributación individual (55.000 € en conjunta).

Large family, single-parent family or disability

Large family, a separated or unmarried parent with two dependent children, or disability of 65% or more.
El valor de la vivienda no puede superar los 200.000 €.
La suma de tus bases imponibles general y del ahorro en el IRPF no puede superar los 30.000 € en tributación individual (55.000 € en conjunta).

Protected housing with a legal maximum price

Home classified as protected housing with a legal maximum price.
El valor de la vivienda no puede superar los 200.000 €.
La suma de tus bases imponibles general y del ahorro en el IRPF no puede superar los 30.000 € en tributación individual (55.000 € en conjunta).

Municipality with fewer than 3,000 inhabitants

The municipality or minor local entity must have fewer than 3,000 registered inhabitants at 31 December.
El valor de la vivienda no puede superar los 200.000 €.
La suma de tus bases imponibles general y del ahorro en el IRPF no puede superar los 30.000 € en tributación individual (55.000 € en conjunta).

Frequently asked questions

How much transfer tax do you pay in Extremadura?: The general rate for buying a resale home is 8% up to €360,000 · 10% up to €600,000 · 11% from €600,000. A progressive scale: each band is taxed at its own rate, as with income tax.
What reduced rates are there in Extremadura?: Main home: 7%. Buyers under 36: 4%. Large family, single-parent family or disability: 4%. Protected housing with a legal maximum price: 4%. Municipality with fewer than 3,000 inhabitants: 4%.
What if I buy a new build in Extremadura?: You will pay IVA at 10% plus stamp duty, whose general rate is 1,5%.
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.

Source

Decreto Legislativo 1/2018 (TR de tributos cedidos de Extremadura), arts. 36 a 47, in force since 8/4/2026. Last reviewed: 9/6/2026.

Read the official text

Transfer tax in other regions

Álava Andalucía Aragón Asturias Bizkaia Canarias Cantabria Castilla y León 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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