Tax rate applicable in the form of onerous transfers of assets (onerous transfers of real estate and constitution and transfer of rights). The rate of encumbrance will be the average rate resulting from the application of the following rate according to the real or declared value – if the latter is higher than the real value – of the real estate property subject to transfer or constitution or assignment of the transfer of right .
Property value from
Total tax due
Rest of the value up to
Onerous property transfers from 1 January 2019 when the real value of the property does not exceed 200,000 euros and represents the buyer’s first home: 5%.
Tax on documented legal acts
In notarial documents: 1.5%.
To consult other special types in property transfers and documented legal acts, click here