Sorello Guides

Transfer tax (ITP) and stamp duty (AJD) in Andalusia

Andalusia taxes the transfer of immovable property at 7 %, around the middle of the Spanish range. It falls on the declared value, and the return is filed in the period that follows the signature. One rate covers the whole price in Andalusia: there is no progressive scale to work through. Reduced rates exist for a habitual residence and for younger buyers; both have to be claimed in the return.

The rates, and where each one comes from

Rates, with the article each was read from
What it applies toRateLegal basis
Transfer of immovable property7 %art. 41 Ley 5/2021
Habitual residence within the ceiling6 %art. 43.1.a) Ley 5/2021
Buyer under the age limit, habitual residence3,5 %art. 43.1.b) Ley 5/2021
Stamp duty on notarial documents1,2 %art. 49 Ley 5/2021
Stamp duty, habitual residence1 %art. 50.1.a) Ley 5/2021

What that costs

Transfer tax due
Declared valueTransfer tax due
180.000 €12.600 €
450.000 €31.500 €
900.000 €63.000 €

Illustrative declared values, not market figures.

Stamp duty is not added on top

Stamp duty reaches a purchase only through a new-build: VAT applies instead of transfer tax, and the deed is stamped at 1,2 % on the full declared value.

Where it sits against the rest

On transfer-tax rate it sits fourth lowest of the regions in this guide.

Ranked by stamp-duty rate, it comes fifth lowest among the regions covered here.

The reduced rates, and who actually qualifies

A dwelling bought as the buyer's habitual residence is taxed at 6 % when its declared value does not exceed 150.000 €. A buyer under 35 buying a habitual residence within the same ceiling pays 3,5 %. Both are all-or-nothing: a declared value one euro over the ceiling is taxed at the general rate on the whole amount, not just on the excess.

Municipal guides in this territory

Sources and licences