Introduction – ITP & AJD Tax Rates by Region
The Spanish central government devolved legislating powers for the setting of property tax rates to the seventeen autonomous regions of Spain (Real Decreto Legislativo 1/1993).
This means that the rates can vary from region to region with each local parliament offering in some cases tax deductions to different groups of society that they feel should benefit from fiscal support. So, if you are buying a house in Spain, you should bear in mind that the tax rates that apply will vary according to location, and – often – value of the property.