For expats in Spain · English-speaking gestoría
Car Transfer Tax
in Spain (ITP)
Everything expats need to know about ITP — Spain's car transfer tax. Rates per region, fiscal value tables, deadlines and a free calculator.
Car transfer tax rates in Spain by region
ITP is a regional tax so the rate depends on where the buyer is registered, not where the car was bought.
| Autonomous community | ITP rate |
|---|---|
| Madrid | 4% |
| Andalusia | 4% |
| Catalonia | 5% |
| Balearic Islands | 4% |
| Valencia | 6% – 8% |
| Canary Islands | 5.5% |
| Galicia | 8% |
| Basque Country / Navarre | Foral system |
The tax base is the higher of your sale price or the official BOE fiscal value. Use our calculator to get the exact figure for your car.
How we help with Spanish ITP
Free ITP calculator
Enter brand, model and year — instantly see the exact tax due for your region, including BOE fiscal value.
Filing included
When you transfer a car with us, ITP filing (Modelo 620/621) is included in the fee. No surprises.
All 17 regions
We handle ITP for every autonomous community — including special foral systems (Basque Country and Navarre).
30-day compliance
We file within the legal 30-day window from the sale contract to avoid surcharges and DGT blocks.
Exemption check
We identify inheritance, disability and historic vehicle exemptions that reduce or eliminate ITP.
English support
All communication with regional tax offices handled by us — you deal only with our English-speaking team.
Frequently asked questions
What is the car transfer tax in Spain?
It is called ITP (Impuesto sobre Transmisiones Patrimoniales) — a regional tax paid by the buyer when purchasing a used car from a private seller. It is separate from VAT (IVA) which only applies when you buy from a professional dealer with a VAT invoice.
How much is the car transfer tax in Spain?
Between 4% and 8% of the fiscal value of the car, depending on the autonomous community where the buyer is registered. Madrid applies 4%, Catalonia 5%, Andalusia 4%, Valencia 6–8%. The tax base is the higher of the sale price or the DGT's official fiscal value (BOE valuation).
Who pays car transfer tax — buyer or seller?
The buyer always pays ITP in Spain. The seller has no ITP liability but may owe income tax on capital gains if they sold the car for more than they paid — extremely rare with used cars.
When do I have to pay ITP after buying a car?
Within 30 calendar days from the date of the sale contract. If you file late, the tax authority applies surcharges of 5%–20% plus interest. The DGT will also block the change of ownership until ITP is paid.
How is the fiscal value of a used car calculated?
The Spanish Ministry of Finance publishes an annual BOE table with a base value per brand and model. That base value is reduced by a depreciation percentage depending on the car's age — up to 90% for cars older than 10 years. This gives the 'valor fiscal' which is the minimum tax base for ITP.
Are there ITP exemptions in Spain?
Yes. Transfers between spouses, direct family inheritance, transfers to persons with disabilities (specific conditions), and cars over 25 years registered as historic vehicles may qualify for reduced rates or full exemption. Rules vary by region — we check every case.
Can I pay Spanish car transfer tax online?
Yes. It is filed with the regional tax office (Hacienda autonómica) through Model 620 or 621 depending on the community. We handle the filing digitally as part of the transfer service, so you never have to visit a tax office.
Calculate your Spanish car transfer tax
Use our free ITP calculator or let our English-speaking gestoría file it for you.
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