Sorello Guides

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

Aragon taxes the transfer of immovable property at 8 %, towards the heavier end of the range. It falls on the declared value of the property, not on the mortgage and not on a price the deed does not state. Aragon charges a progressive scale rather than one rate, so the tax is computed bracket by bracket and the average rate rises with the price. No general reduced rate is published here; relief takes the form of a reduction of the tax rather than of the rate.

The rates, and where each one comes from

Rates, with the article each was read from
What it applies toRateLegal basis
Transfer of immovable property, on the value up to 400.000 €8 %
Transfer of immovable property, on the value up to 450.000 €8,5 %
Transfer of immovable property, on the value up to 500.000 €9 %
Transfer of immovable property, on the value up to 750.000 €9,5 %
Transfer of immovable property, on the value above the last threshold10 %
Stamp duty on notarial documents1,5 %art. 122-1 TR aprobado por D.Leg. 1/2005

What that costs

Transfer tax due
Declared valueTransfer tax due
180.000 €14.400 €
450.000 €36.250 €
900.000 €79.500 €

Illustrative declared values, not market figures.

Stamp duty is not added on top

On a new-build the deed is stamped at 1,5 % on top of the VAT, which is why a new-build and a resale at the same price are not the same transaction.

In context

Line the regions up by transfer-tax rate and this one is the fifth highest.

On stamp-duty rate it sits highest of the regions in this guide.

The reduced rates, and who actually qualifies

Aragon publishes no general reduced rate for a habitual residence or for young buyers in the source used here. That does not mean no relief exists: several territories give relief as a reduction of the tax due rather than as a different rate, and those are deliberately not shown above, because a reduction of the tax is not a rate and putting it in a rate column would mislead. Check the regional tax office for the relief that applies to your own circumstances.

Municipal guides in this territory

Sources and licences