How much transfer tax do you pay in La Rioja?

The general rate for buying a resale home is 7%. A single rate on the whole value.

What reduced rates are there in La Rioja?

Large family: 5%. Large family with additional requirements: 3%. Officially protected housing: 5%.

What if I buy a new build in La Rioja?

You will pay IVA at 10% 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 La Rioja the reduced rate applies only to the share of whoever qualifies, in proportion to their stake in the purchase.

Transfer tax in La Rioja

General rate of 7% 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

Income tax base

Does any of this apply to you?

Large familyDisability (33% or more)Disability of 65% or moreProtected housing (VPO)

Transfer tax (ITP)

€14,000

General rate · 7.00% on €200,000

You are close to a lower rate

Large family with additional requirements

€6,000

Depends on your income tax base.

Large family

€10,000

Only for large families.

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

Analyse the property with AI

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 La Rioja

Large family

Legal status as a large family and use as the main home.

Large family with additional requirements

Buy within five years of gaining large-family status or of each child's birth or adoption.
Sell the previous main home, if any, within that same period.
The new home's usable floor area must exceed the previous one's by more than 10%.
Combined income-tax bases of those who will live there, after the personal and family allowance, of up to €30,600.

Officially protected housing

It must be your first main home.
General taxable base of up to €18,030 filing individually (€30,050 jointly), with a savings base of up to €1,800.

Frequently asked questions

How much transfer tax do you pay in La Rioja?: The general rate for buying a resale home is 7%. A single rate on the whole value.
What reduced rates are there in La Rioja?: Large family: 5%. Large family with additional requirements: 3%. Officially protected housing: 5%.
What if I buy a new build in La Rioja?: You will pay IVA at 10% 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 La Rioja the reduced rate applies only to the share of whoever qualifies, in proportion to their stake in the purchase.

Source

Ley 10/2017 de La Rioja (disposiciones consolidadas de tributos cedidos), arts. 44 a 49. 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.

Analyse a property