ITP (Impuesto de Transmisiones Patrimoniales)

Regional tax levied on the purchase of second-hand properties. In the Valencia region, the general rate is 10% on the registered price. Reduced rates apply in some cases: 8% for habitual housing for buyers under 35 (with max price €180,000), 4% for large families and disabled persons. Paid by the buyer within 30 days of signing. Not applicable to new builds (which pay VAT + AJD).