Sorello Guides

Transfer tax (ITP) and stamp duty (AJD) in Castilla-La Mancha

Castilla-La Mancha 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 Castilla-La Mancha: there is no progressive scale to work through. A reduced rate exists for a habitual residence within a value ceiling, and nobody applies it for you.

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. 19.1 Ley 8/2013 (redacción art. 11.Seis Ley 3/2016)
Habitual residence within the ceiling6 %art. 19.2 Ley 8/2013 (redacción art. 18.Nueve Ley 1/2026)
Stamp duty on notarial documents1,5 %art. 21.1 Ley 8/2013 (redacción art. decimotercero.Cinco Ley 11/2019)
Stamp duty, habitual residence0,75 %art. 21.2 Ley 8/2013 (redacción art. 18.Diez Ley 1/2026)

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.

Where this one stands

Across the regions this guide covers, that is the third highest transfer-tax rate.

Of the comunidades autónomas of the common regime, this one has the third highest stamp-duty rate.

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 240.000 €. It is 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. This territory publishes no separate rate for young buyers in the source used here, so none is shown.

Municipal guides in this territory

Sources and licences