Transfer tax (ITP) when buying a resale home (Valencian Community)
ITP al comprar una vivienda usada (Comunitat Valenciana)
The dates and amounts on this page apply until 2026-12-31; there may be a newer call or new rules. Check the official information.
Where to ask
Valencian Tax Agency: appointments, contact and IT incidents on 961613199.
Official wording
Cita previa , contacto (961613199) e incidencias informáticasOfficial sources
What it is
When buying a property in the Valencian Community from a seller who is not a business acting in that capacity, the buyer pays the Transfer Tax (ITP). The base is the value of the property (its cadastral reference value, if it has one). The general rate is 9 % for purchases from 1 June 2026, and 11 % if the value exceeds one million euros; Valencian law provides reduced rates in some cases (see the ATV's tax benefits). Form 600 is filed within one month of the date of the deed or contract, with the purchase document (providing the notarial deed is not compulsory) and, if it is your first tax transaction in Spain, your NIF or NIE.
Official wording
Tipo general: 9% para devengos a partir del 1/6/2026.Official sources
- Where it applies
- Valencian Community
Official information
Official sources
When
Within one month of the date of the deed or private contract. The buyer pays, provided the seller is not a business acting in its activity.
Official wording
Un mes contado desde el día en que se cause el acto o contrato.Official sources
Steps
Step 1: Work out the base
The base is the Catastro reference value; if the declared value or agreed price is higher, the highest is used.
Official wording
se tomará como base imponible la mayor de estas magnitudes.
Official sources
Step 2: File form 600
Go to the official website: I have bought a property (ATV)You file form 600 with the original and copy of the purchase document (the notarial deed is not compulsory). If you have never had tax-relevant transactions in Spain, provide your NIF or NIE.
Official wording
recuerde que no es obligatoria la aportación del documento notarial.
Official sources
Fees
General rate: 9% for transactions from 1/6/2026; 11% if the value exceeds one million euros. Reduced rates apply in some cases.
Official wording
Tipo general: 9% para devengos a partir del 1/6/2026.Official sources
FAQ
I bought twice from the same seller
Purchases of the same registered property from the same seller within 3 years count as a single transaction for the rate.
Official wording
realizadas al mismo transmitente en el plazo de 3 añosOfficial sources
Terms used on this page
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