What is ITP in Spain?

ITP (Impuesto de Transmisiones Patrimoniales) is the property transfer tax paid when buying resale property in Spain. Rates vary by autonomous community (CCAA) from 6% in Madrid to 11% in Extremadura and parts of Catalonia.

What is AJD in Spain?

AJD (Actos Jurídicos Documentados) is a stamp duty on notarised documents — primarily mortgages and new-build purchases. Rates range from 0.5% to 2.5% by CCAA. Since 2018, banks pay AJD on mortgages (RDL 17/2018).

Spanish Legal Cost Calculator

ITP/AJD by autonomous community · Notaría fees · SL/SA formation · Golden Visa · Abogado estimates

🏠 Property Purchase

🏢 Company Formation

🌟 Golden Visa

⚖️ Abogado Fees

Property Purchase — ITP/AJD Calculator

Autonomous Community (CCAA) Purchase Price (€) Property Type Include Mortgage?

Note: Since RDL 17/2018, banks pay AJD on mortgages — buyers no longer pay. Plusvalía municipal (IIVTNU) is also payable on resale — vendor pays, not buyer. ITP rates shown are general rates; reduced rates apply for large families, under-35s, and disabled buyers in most CCAA.

ITP Rates by CCAA — 2025 Reference Table

CCAA	General ITP Rate	On €300k	On €500k
Madrid	6%	€18,000	€30,000
Canarias	6.5%	€19,500	€32,500
Castilla-La Mancha / Navarra	6%	€18,000	€30,000
La Rioja / País Vasco	7%	€21,000	€35,000
Andalucía	7%	€21,000	€35,000
Aragón / Castilla y León / Murcia / Asturias	8%	€24,000	€40,000
Baleares	8% (≤€400k) / 9% / 10% / 12%	€24,000	€50,000+
Cataluña	10% (11% above €1M)	€30,000	€50,000
Comunidad Valenciana / Galicia / Cantabria	10%	€30,000	€50,000
Extremadura	11%	€33,000	€55,000

Company Formation — SL vs SA vs Autónomo

Company Type Share Capital (€) — for SL/SA only

SL since 2022 (Ley Crea y Crece, Ley 18/2022): Capital minimum remains €3,000 but 25% can be deferred for 5 years. Telemática formation via CIRCE (online one-stop shop) available for SL with standard statutes — typically 2–5 business days.

Spanish Golden Visa — Investment Thresholds

Spain's Golden Visa (investor residence permit — Ley 14/2013, art. 63 et seq.) grants a 2-year initial residence permit (renewable to 5 years) to non-EU nationals making qualifying investments.

Investment Type	Min. Amount	Permit Duration
Real estate purchase	€500,000 (free of charges/mortgages)	2 years initial → 5 year renewal
Spanish public debt (Deuda del Estado)	€2,000,000	2 years → 5 years
Shares in Spanish companies (unlisted)	€1,000,000	2 years → 5 years
Investment funds / venture capital	€1,000,000	2 years → 5 years
Bank deposit in Spanish institution	€1,000,000	2 years → 5 years
Startup Act — Digital nomad visa (Ley 28/2022)	Remote income from non-Spanish companies	1 year → 3 year renewal

⚠️ Status Update: In April 2024, the Spanish government announced its intention to abolish the real estate Golden Visa route. As of May 2025, legislative abolition has not been completed — the real estate route is technically still available but facing political uncertainty. Verify current status with a Spanish immigration abogado before proceeding.

Régimen Fiscal Especial — "Ley Beckham" (LISR art. 93, now Startup Act 2022): Non-residents taking up Spanish tax residence for qualifying work may pay IRNR flat rate (24% on income up to €600,000 instead of progressive IRPF up to 47%) for 6 years. Available to employees and self-employed under Ley 28/2022.

Abogado Fee Estimates — Spain 2025

Matter Type

Baremo orientador: Spanish bar associations (Colegios de Abogados) publish recommended fee scales (baremos orientadores). These are advisory only since EU competition law requires them to be non-binding (STS 12 May 2020 confirmed). Hourly rates: €100–350/hour depending on city and speciality. Madrid and Barcelona abogados typically 30–50% higher than provincial rates.