Sorello Guides

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

Cantabria taxes the transfer of immovable property at 9 %, one of the highest rates in the country. On an ordinary resale that single line usually beats the notary, the registry and the lawyer combined. One rate covers the whole price in Cantabria: there is no progressive scale to work through. The relief here is aimed at the buyer rather than the property: there is a reduced rate by age.

The rates, and where each one comes from

Rates, with the article each was read from
What it applies toRateLegal basis
Transfer of immovable property9 %art. 9.1 TR aprobado por D.Leg. 62/2008 (redacción art. 3.Quince Ley 3/2023)
Buyer under the age limit, habitual residence4 %art. 9.3 TR aprobado por D.Leg. 62/2008 (redacción art. 3.Quince Ley 3/2023)
Stamp duty on notarial documents1,5 %art. 13.3 TR aprobado por D.Leg. 62/2008 (redacción art. 3.Dieciocho Ley 3/2023)
Stamp duty, habitual residence1 %art. 13.3 TR aprobado por D.Leg. 62/2008 (introducido por art. 3.Dieciocho Ley 3/2023)

What that costs

Transfer tax due
Declared valueTransfer tax due
180.000 €16.200 €
450.000 €40.500 €
900.000 €81.000 €

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.

Against the rest of the province

Ranked by transfer-tax rate, it comes second highest among the regions covered here.

Line the regions up by stamp-duty rate and this one is the second highest.

The reduced rates, and who actually qualifies

This territory's relief is aimed at age rather than at the property: a buyer of 36 or under buying a habitual residence is taxed at 4 %. There is no general reduced rate for a habitual residence bought by anyone else in the source used here, so none is shown. Relief that takes the form of a reduction of the tax itself rather than of the rate is not listed above, because it is not a rate.

Municipal guides in this territory

Sources and licences