BUYER’S GUIDE 2025
Buying a resale home in Andalusia means paying Impuesto de Transmisiones Patrimoniales (ITP). For most buyers, this tax is a flat 7% of the declared purchase price (Title Deed price).
Who Pays Less Than 7%?
1️⃣ Buyers Under 35 – 3.5% Tax Rate
If you’re 35 or younger, buying your primary habitual residence, you pay 3.5% ITP. To qualify, the home must be your only home and used as your sole permanent residence and you must register at the Town Hall (Padrón Municipal) soon after purchase to prove habitual residency to the Tax Man.
2️⃣ Buyers with Disabilities – Reduced Rate
People meeting the legal disability criteria recognised by the Junta de Andalucía qualify for a 3.5% ITP rate when buying their primary residence.
3️⃣ Rural / Low-Population Municipalities – Reduced 6% Rate
In certain authorised small municipalities, buyers of homes under €120,000 may pay 6% ITP, regardless of age.
This applies to qualifying municipalities listed by the Junta de Andalucía under special demographic criteria.
(Jimena de la Frontera has previously appeared within this framework because of its low-density municipal population and qualifying characteristics. Technically the 6% tax rate applies up to 150,000€. In practice, the ‘valor de referencia’ is also taken into account and other factors.)
What If It Isn’t Your Permanent Home?
If the property is a holiday home or investment rental, the full 7% ITP applies with no reductions.
Important Residency Warning (Very Common Problem)
If you buy with a reduced rate (3.5% or 6%) and do not complete the Padrón registration within the required timeframe, the tax authorities may:
- Revoke the reduction
- Reapply the full 7%
- Add interest and penalties
Notaries often warn buyers of this obligation during signing.
| Buyer Type | Conditions | Tax Rate |
| Standard Buyer | Any resale property | 7% |
| Under 35 | Primary habitual residence + padrón | 3.5% |
| Disability Qualification | Primary habitual residence | 3.5% |
| Small Municipality | Property < €120,000 | 6% |
Key References
[1] Junta de Andalucía – Política Social: Impuesto sobre Transmisiones Patrimoniales
https://www.juntadeandalucia.es/organismos/economiahaciendayfondoseuropeos/areas/tributos-juego/tributos/paginas/polit-social.html
[2] Junta de Andalucía – Beneficios fiscales en el ITP
https://www.juntadeandalucia.es/organismos/atrian/areas/informacion-tributaria/impuestos/preguntas-frecuentes/impuestos-transmisiones-actos/beneficios.html
[3] BOE – Ley 5/2021, tributos cedidos de Andalucía
https://www.boe.es/diario_boe/txt.php?id=BOE-A-2021-17915
[4] Forohipotecario – Bonificaciones fiscales en el ITP (actualizado 2025)
https://forohipotecario.es/bonificaciones-fiscales-en-el-itp-por-compra-de-vivienda-en-andalucia-actualizado-2025/
