Complete Guide to the Property Transfer Tax (ITP) in Andalusia 2026

If you are thinking of buying a resale property on the Costa del Sol or anywhere in the region, the Property Transfer Tax (ITP) is probably the most important additional expense you should consider.

At Pineapple Homes we know taxation can be a maze. That's why we have prepared this updated guide so you understand exactly how much you will pay, which allowances you can take advantage of, and what the legal deadlines are in Andalusia.

What is ITP and when does it apply?

ITP is a tax that applies to the purchase of second-hand properties (used homes). Unlike VAT, which applies to new-build homes, ITP falls directly under the authority of the Junta de Andalucía.

Rates in Andalusia

Andalusia has a general reduced rate of 7%. You can benefit from an ultra-reduced rate of 3.5% if you are a first-time buyer under 35 years of age, property value under €150,000, and annual income under €25,300.

How to calculate ITP

The purchase price (or the cadastral reference value) is used as the tax base. Example: Buy a flat for €120,000 at 7% rate: €8,400. With 3.5% rate: €4,200.

Payment deadlines

You have 30 working days from the date of the deeds to submit and pay the ITP.

How Pineapple Homes helps

Our team includes in-house legal advisors who handle the entire tax process.