Sorello Guides

Transfer tax (ITP) and stamp duty (AJD) in La Rioja

La Rioja taxes the transfer of immovable property at 7 %, around the middle of the Spanish range. It falls on the declared value, and the return is filed in the period that follows the signature. One rate covers the whole price in La Rioja: 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 property7 %art. 44.1 Ley 10/2017
Buyer under the age limit, habitual residence4 %art. 45.3 Ley 10/2017 (redacción art. primero Ley 1/2025)
Stamp duty on notarial documents1 %art. 48 Ley 10/2017

What that costs

Transfer tax due
Declared valueTransfer tax due
180.000 €12.600 €
450.000 €31.500 €
900.000 €63.000 €

Illustrative declared values, not market figures.

Stamp duty is not added on top

Stamp duty reaches a purchase only through a new-build: VAT applies instead of transfer tax, and the deed is stamped at 1 % on the full declared value.

How it ranks

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

Of the comunidades autónomas of the common regime, this one has the third 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 40 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