ITP or IVA: the same price does not cost the same

If a private seller sells to a private buyer, the buyer pays ITP to the Andalusian tax agency, form 600, within two months of the escritura.

The general rate in Andalusia is 7 % (art. 41, Ley 5/2021). Reduced rates (6 % or 3.5 %) exist for a primary home and certain profiles — I check them on your case, I do not guess. The base is the higher of the price and the Catastro reference value.

A new home from a developer: 10 % IVA (state) plus AJD, general rate 1.2 % in Andalusia. You do not pay ITP on the same deal.

Notary and land registry have their own tariffs, separate from tax. The estimate is on the costs page. That is not my fee.