Sorello Guides

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

Extremadura 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. Extremadura charges a progressive scale rather than one rate, so the tax is computed bracket by bracket and the average rate rises with the price. 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 property, on the value up to 360.000 €8 %
Transfer of immovable property, on the value up to 600.000 €10 %
Transfer of immovable property, on the value above the last threshold11 %
Habitual residence within the ceiling7 %art. 40 TR aprobado por D.Leg. 1/2018 (redacción art. 1.Cuatro Ley 1/2025)
Buyer under the age limit, habitual residence4 %art. 41 TR aprobado por D.Leg. 1/2018 (redacción art. 1.Cuatro Ley 1/2025)
Stamp duty on notarial documents1,5 %art. 46 TR aprobado por D.Leg. 1/2018 (tipo actual: art. 3 Ley 8/2016)
Stamp duty, habitual residence0,75 %art. 47 TR aprobado por D.Leg. 1/2018 (redacción DF primera.Uno Ley 1/2020)

What that costs

Transfer tax due
Declared valueTransfer tax due
180.000 €14.400 €
450.000 €37.800 €
900.000 €85.800 €

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.

How it compares

Set against every other region in this guide, its transfer-tax rate is the seventh highest.

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

The reduced rates, and who actually qualifies

A dwelling bought as the buyer's habitual residence is taxed at 7 % when its declared value does not exceed 200.000 €. A buyer under 36 buying a habitual residence within the same ceiling pays 4 %. 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