Buying a home
The base is the higher of the price and the reference value. Since 2018 the lender pays stamp duty on the mortgage, so it is not added here.
The rates are the general 2026 rates, without the reductions for a main home, young buyers or a large family. A Madrid resale is 6%. A new home is 10% VAT and 0.75% stamp duty in Madrid. Valencia uses 9% from 1 June 2026, and 11% above one million. Catalonia and Galicia use a scale.