Luis Prados Ramos
Notary

PROPERTY TRANSMISSIONS TAX

/ Taxation, mortgage / By / Leave a Comment

We attach the current rate of the property transfer tax

 

Transmissions and real rights on urban real estate: 10%.

Transmissions and real data on habitats with official protection  7%.

Transmissions and real rights on rustic properties: 10%,.

Transmissions of securities and subscription rights of article 108 of Law 24/1998, of the securities market: 10%.

Transmission of a property that is intended to constitute the habitual residence of a large family: 5,00%.

Requirements to be able to take advantage of the type reduït:

The subjecte passiu must be a member of a large family.

It is a large family that has three or more fills, or it is the one that has two fills and one of them is diminished or is incapacitated by work.

The sum of the total impossible bases, minus the personal and family minimums, of the members of the family unit in the tax on the income of physical persons must not exceed 30,000 euros.

This amount must be increased by 12,000 euros more for each child that exceeds the number of children that current legislation requires to have the status of a named family.

Transmission of a property that should constitute the habitual habitation of a young person: 5,00%.

Requirements to be able to take advantage of the type reduït:

The taxpayer must be 32 years or menys

The total impossible basis, minus the personal and family minimum, in the current tax declaration on the income of physical persons cannot exceed 30,000 euros.

Transmission of a property that must constitute the habitual habitation of a person with physical, mental or sensory impairment: 5%.

Requirements to be able to take advantage of the type reduït:

The disability grade must be equal to or greater than 65%.

The sum of the total impossible bases, plus the personal and family minimums, of the members of the family unit for the purposes of tax on the income of physical persons may not exceed 30,000 euros.

The circumstance of disability must be felt by the taxpayer or one of the members of the family unit.

How to prove the handicap to the legacy and the graduate with an ICASS certificate.

You can also document the returns of the family unit.

Transmissions and real rights on mobile goods, except transportation mitjans: 4,00%

Middle of transport: 5,00%

Administrative concessions: 4,00%

Real rights of guarantees, pensions, fiances, loans and obligations and resolution conditions: 1,00%

Leases of urban or rural properties:  0,30%

Related Posts

Leave a Comment

Your email address will not be published. Required fields are marked *

This site uses Akismet to reduce spam. Learn how your comment data is processed.

Luis Prados Ramos - Notary
Legal
main menu
Accessibility
main menu
Language
main menu
  • Jeromín Street, nº 26 Bajos. 28911 – Leganes (Madrid).

Data protection notice

The personal data provided through this website will be processed by the Notary of Mr. Luís Prados Ramos, with CIF 51383902Q, whose contact details are as follows:

  • Address: C/ Jeromín, 26 Bajo, 28911 Leganés.
  • Telephone: 910.612.610.
  • Email: notario@notarialuisprados.com.

The purpose of data processing is to be able to contact the sender of the information, respond to your request or query and do a follow-up. The data will be processed on the legal basis of the consent of the person who provides them. Said consent can be withdrawn at any time, although this will not affect the legality of the treatments carried out previously. The fact of providing the data is voluntary, although, in case of not doing so, it will not be possible to respond to the request, query or claim. Therefore, the communication of your personal data for these purposes is a necessary requirement for us to be able to meet the requests made in this way.

The data will be kept for the time necessary to respond to your request, request, query or claim and to consider it definitively closed. Subsequently, they will be kept as a communications history, unless you request their deletion.

The owner of the data has the right to request access to them, their rectification or deletion, as well as the limitation of their treatment, to oppose it and the portability of their data, in the cases provided for in the General Regulations for the Protection of Data. Faced with any fact that you consider a violation of your rights, you can file a claim with the Spanish Agency for Data Protection, whose contact information can be found at www.aepd.es.

If third-party data is provided, whoever does so assumes the responsibility of informing them in advance of the provisions of article 14 of the General Data Protection Regulation.

The user is responsible for the fact that the information provided through this website is true. For these purposes, it is responsible for the veracity of all the data that it communicates and will keep the information provided properly updated, in such a way that it reflects its real situation. The user will be responsible for the false or inaccurate information that he provides and for the damages that this causes to the Notary Public or to third parties.

This Notary's Office guarantees the security and confidentiality of the personal data provided to it. To this end, it has implemented the security measures of a technical and organizational nature that are necessary to prevent its alteration, loss, treatment or unauthorized access, in accordance with the provisions of the applicable regulations.

© 2025 Luis Prados Ramos – Notary

Funded by the European Union – NextGenerationEU. However, the views and opinions expressed are solely those of the author(s) and do not necessarily reflect those of the European Union or the European Commission. Neither the European Union nor the European Commission can be held responsible for them.