Sorello Guides

Transfer tax (ITP) and stamp duty (AJD) in Valencian Community

Valencian Community 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 Valencian Community: 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 higher bracket

Where the value of the property exceeds 1.000.000 €, the higher bracket of 11 % applies instead of the general rate. It is a bracket on the whole value, not a marginal band on the excess, which makes the threshold a genuine cliff edge: a purchase just above it costs materially more than one just below.

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. 13.Uno Ley 13/1997 (redacción dada por art. 33 Ley 5/2025)
Transfer above the high-value threshold11 %art. 13.Uno Ley 13/1997 (redacción dada por art. 33 Ley 5/2025)
Buyer under the age limit, habitual residence6 %art. 13.Tres.1) Ley 13/1997 (introducido por art. 19 Ley 7/2023, vigor 2024)
Stamp duty on notarial documents1,4 %art. 14.Cuatro Ley 13/1997 (redacción dada por art. 34 Ley 5/2025)
Stamp duty, habitual residence0,1 %art. 14.Uno.a) Ley 13/1997 (redacción DA 38 Ley 28/2018)

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 1,4 % on top of the VAT, which is why a new-build and a resale at the same price are not the same transaction.

The comparison that matters

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

Across the regions this guide covers, that is the sixth lowest stamp-duty rate.

The reduced rates, and who actually qualifies

This territory's relief is aimed at age rather than at the property: a buyer of 35 or under buying a habitual residence is taxed at 6 %. 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