Sorello Guides

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

Galicia 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. One rate covers the whole price in Galicia: there is no progressive scale to work through. 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 property8 %art. 14.Uno TR aprobado por D.Leg. 1/2011 (redacción art. 4.Uno Ley 10/2023)
Habitual residence within the ceiling7 %art. 14.Dos TR aprobado por D.Leg. 1/2011 (redacción art. 4 Ley 3/2018 y art. 6.Uno Ley 5/2025)
Buyer under the age limit, habitual residence3 %art. 14.Cinco TR aprobado por D.Leg. 1/2011 (redacción art. 4 Ley 3/2018 y art. 6.Tres Ley 5/2025)
Stamp duty on notarial documents1,5 %art. 15.Uno TR aprobado por D.Leg. 1/2011 (redacción art. 74.Dos Ley 2/2013)
Stamp duty, habitual residence1 %art. 15.Dos TR aprobado por D.Leg. 1/2011 (modificado por art. 7.Uno Ley 5/2025)

What that costs

Transfer tax due
Declared valueTransfer tax due
180.000 €14.400 €
450.000 €36.000 €
900.000 €72.000 €

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 it sits against the rest

Ranked by transfer-tax rate, it comes eighth lowest among the regions covered here.

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

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 240.000 €. A buyer under 36 buying a habitual residence within the same ceiling pays 3 %. 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