{"id":128921,"date":"2025-07-09T09:31:56","date_gmt":"2025-07-09T07:31:56","guid":{"rendered":"https:\/\/www.espigul.com\/who-is-exempt-from-paying-the-property-transfer-tax-itp\/"},"modified":"2025-07-11T10:56:47","modified_gmt":"2025-07-11T08:56:47","slug":"who-is-exempt-from-paying-the-property-transfer-tax-itp","status":"publish","type":"post","link":"https:\/\/www.espigul.com\/en\/who-is-exempt-from-paying-the-property-transfer-tax-itp\/","title":{"rendered":"Who is Exempt from Paying the Property Transfer Tax (ITP)?"},"content":{"rendered":"\n<p>The <strong>property transfer tax<\/strong> (known as ITP) is one of the most common taxes in the sale of second-hand homes. Although most transactions involve the payment of the property transfer tax, there are several cases in which a person may be exempt from paying the ITP. In this post we explain what the <strong>property transfer tax<\/strong> is, who must pay it, when it is not necessary to do so, and how to <strong>calculate the ITP<\/strong> according to your situation.  <\/p>\n\n<h2 class=\"wp-block-heading\">What is the Property Transfer Tax?<\/h2>\n\n<p>The <strong>property transfer tax<\/strong> is an autonomous tax that applies, among other things, to the <a href=\"https:\/\/www.espigul.com\/es\/preguntas-al-comprar-una-casa-de-segunda-mano\/\">purchase of second-hand homes<\/a>. It does not affect new construction properties, which are taxed by VAT, but those that have already been transferred previously. <\/p>\n\n<p>In practice, this tax applies to:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>The purchase of a second-hand home.<\/li>\n\n\n\n<li>The transfer of real rights.<\/li>\n\n\n\n<li>The rental of real estate (in some cases).<\/li>\n\n\n\n<li>Other onerous property transfers.<\/li>\n<\/ul>\n\n<p>The obligation to pay the property transfer tax falls on the buyer, and the percentage varies according to the autonomous community (in Catalonia, for example, it is 10% in most cases).<\/p>\n\n<h2 class=\"wp-block-heading\">In which Cases is it not Necessary to Pay the ITP?<\/h2>\n\n<p>Although the ITP is a common tax, there are situations in which you can enjoy total exemptions or bonuses. These are some frequent cases: <\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Large families:<\/strong> can benefit from reduced rates or even total exemption if they meet certain income requirements and allocate the property to habitual residence.<\/li>\n\n\n\n<li><strong>People with recognized disabilities (equal to or greater than 33%)<\/strong>: can also access reduced rates or exemptions.<\/li>\n\n\n\n<li><strong>Young people under 32 years of age with limited income<\/strong>, according to the income sufficiency indicator (IRSC).<\/li>\n\n\n\n<li><strong>Transfers between family members<\/strong>, such as donations or inheritances, which may be taxed by other means (ISD) or be exempt in some cases.<\/li>\n\n\n\n<li><strong>Operations carried out by the Public Administration<\/strong>.<\/li>\n<\/ul>\n\n<p>It is essential to review the regulations of each autonomous community, as it may vary slightly depending on the place of residence and personal conditions.<\/p>\n\n<h2 class=\"wp-block-heading\">How to Calculate the ITP and Know if You Can Qualify for an Exemption?<\/h2>\n\n<p>The <strong>calculation of the ITP<\/strong> is made from the real value of the property or the minimum fiscal value established by the autonomous community, applying the corresponding tax rate.<\/p>\n\n<p>For example, if you buy a second-hand apartment in Catalonia valued at \u20ac200,000, you should calculate the ITP by applying 10%, which is equivalent to \u20ac20,000. However, if you meet any of the exemption or reduction conditions, this amount may decrease considerably. <\/p>\n\n<p>To know if you are exempt from paying the ITP, you should review:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>The specific legal requirements of your autonomous community.<\/li>\n\n\n\n<li>The supporting documentation (large family titles, disability certificates, etc.).<\/li>\n\n\n\n<li>If the destination of the purchase is for habitual residence, which may also condition the tax.<\/li>\n<\/ul>\n\n<p>Performing a good calculation of the ITP before signing any transaction is key to avoid surprises and correctly plan the expense.<\/p>\n\n<h2 class=\"wp-block-heading\">At Esp\u00edgul We Help You Manage the ITP Safely<\/h2>\n\n<p>At Esp\u00edgul we know that buying a home involves much more than finding the ideal apartment. We support you so that you understand what the tax obligations associated with the purchase are and, above all, if you can be exempt from paying the <strong>property transfer tax<\/strong>. <\/p>\n\n<p>Our team advises you to perform the <strong>calculation of the ITP<\/strong> according to current regulations and review if you can access bonuses or exemptions. If you want to take the step with total security, <a href=\"https:\/\/www.espigul.com\/en\/contact\/\">contact<\/a> us and we will guide you in every detail of the process. <\/p>\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The property transfer tax (known as ITP) is one of the most common taxes in the sale of second-hand homes. Although most transactions involve the payment of the property transfer tax, there are several cases in which a person may be exempt from paying the ITP. In this post we explain what the property transfer&#8230;<\/p>\n","protected":false},"author":6,"featured_media":128325,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","footnotes":""},"categories":[2],"tags":[],"class_list":["post-128921","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Who is Exempt from Paying the Property Transfer Tax (ITP)? - Esp\u00edgul<\/title>\n<meta name=\"description\" content=\"Do you know if you are exempt from paying the ITP when buying a home? We detail the cases and how to calculate the property transfer tax.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.espigul.com\/en\/who-is-exempt-from-paying-the-property-transfer-tax-itp\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Who is Exempt from Paying the Property Transfer Tax (ITP)? - Esp\u00edgul\" \/>\n<meta property=\"og:description\" content=\"Do you know if you are exempt from paying the ITP when buying a home? We detail the cases and how to calculate the property transfer tax.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.espigul.com\/en\/who-is-exempt-from-paying-the-property-transfer-tax-itp\/\" \/>\n<meta property=\"og:site_name\" content=\"Esp\u00edgul\" \/>\n<meta property=\"article:published_time\" content=\"2025-07-09T07:31:56+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-07-11T08:56:47+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.espigul.com\/wp-content\/uploads\/2025\/07\/exencion-impuesto-transmisiones-patrimoniales.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"840\" \/>\n\t<meta property=\"og:image:height\" content=\"472\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"DobleSEO\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"DobleSEO\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.espigul.com\\\/en\\\/who-is-exempt-from-paying-the-property-transfer-tax-itp\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.espigul.com\\\/en\\\/who-is-exempt-from-paying-the-property-transfer-tax-itp\\\/\"},\"author\":{\"name\":\"DobleSEO\",\"@id\":\"https:\\\/\\\/www.espigul.com\\\/en\\\/#\\\/schema\\\/person\\\/13b15c309f4aa1f3531877a0ce8a82ce\"},\"headline\":\"Who is Exempt from Paying the Property Transfer Tax (ITP)?\",\"datePublished\":\"2025-07-09T07:31:56+00:00\",\"dateModified\":\"2025-07-11T08:56:47+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.espigul.com\\\/en\\\/who-is-exempt-from-paying-the-property-transfer-tax-itp\\\/\"},\"wordCount\":592,\"publisher\":{\"@id\":\"https:\\\/\\\/www.espigul.com\\\/en\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.espigul.com\\\/en\\\/who-is-exempt-from-paying-the-property-transfer-tax-itp\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.espigul.com\\\/wp-content\\\/uploads\\\/2025\\\/07\\\/exencion-impuesto-transmisiones-patrimoniales.jpg\",\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.espigul.com\\\/en\\\/who-is-exempt-from-paying-the-property-transfer-tax-itp\\\/\",\"url\":\"https:\\\/\\\/www.espigul.com\\\/en\\\/who-is-exempt-from-paying-the-property-transfer-tax-itp\\\/\",\"name\":\"Who is Exempt from Paying the Property Transfer Tax (ITP)? - Esp\u00edgul\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.espigul.com\\\/en\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.espigul.com\\\/en\\\/who-is-exempt-from-paying-the-property-transfer-tax-itp\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.espigul.com\\\/en\\\/who-is-exempt-from-paying-the-property-transfer-tax-itp\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.espigul.com\\\/wp-content\\\/uploads\\\/2025\\\/07\\\/exencion-impuesto-transmisiones-patrimoniales.jpg\",\"datePublished\":\"2025-07-09T07:31:56+00:00\",\"dateModified\":\"2025-07-11T08:56:47+00:00\",\"description\":\"Do you know if you are exempt from paying the ITP when buying a home? 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Although most transactions involve the payment of the property transfer tax, there are several cases in which a person may be exempt from paying the ITP. In this post we explain what the property transfer...","_links":{"self":[{"href":"https:\/\/www.espigul.com\/en\/wp-json\/wp\/v2\/posts\/128921","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.espigul.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.espigul.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.espigul.com\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/www.espigul.com\/en\/wp-json\/wp\/v2\/comments?post=128921"}],"version-history":[{"count":1,"href":"https:\/\/www.espigul.com\/en\/wp-json\/wp\/v2\/posts\/128921\/revisions"}],"predecessor-version":[{"id":128922,"href":"https:\/\/www.espigul.com\/en\/wp-json\/wp\/v2\/posts\/128921\/revisions\/128922"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.espigul.com\/en\/wp-json\/wp\/v2\/media\/128325"}],"wp:attachment":[{"href":"https:\/\/www.espigul.com\/en\/wp-json\/wp\/v2\/media?parent=128921"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.espigul.com\/en\/wp-json\/wp\/v2\/categories?post=128921"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.espigul.com\/en\/wp-json\/wp\/v2\/tags?post=128921"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}