How much transfer tax do you pay in Gipuzkoa?

The general rate for buying a resale home is 4%. A single rate on the whole value.

What if I buy a new build in Gipuzkoa?

You will pay IVA at 10% plus stamp duty, whose general rate is 0,5%.

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 Gipuzkoa

General rate of 4% 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 home

Does any of this apply to you?

Large familyHome of up to 120 m²

Transfer tax (ITP)

€8,000

General rate · 4.00% on €200,000

You are close to a lower rate

Large family or small-floor-area home

€5,000

Only for large families or homes of up to 120 m² built or 96 m² usable.

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 Gipuzkoa

Large family or small-floor-area home

2,5%

Holding large-family status, or the home not exceeding 120 m² built or 96 m² usable (detached: plot of up to 300 m² as well).
Use it as your main home under Norma Foral 3/2014 on income tax.
Not owning more than 25% of another home in the same municipality, unless it is sold within two years.

Frequently asked questions

How much transfer tax do you pay in Gipuzkoa?: The general rate for buying a resale home is 4%. A single rate on the whole value.
What reduced rates are there in Gipuzkoa?: Large family or small-floor-area home: 2,5%.
What if I buy a new build in Gipuzkoa?: You will pay IVA at 10% plus stamp duty, whose general rate is 0,5%.
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

Norma Foral 18/1987 de Gipuzkoa, arts. 11 y 29 (texto vigente tras la Norma Foral 1/2025), in force since 5/16/2025. 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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