Income climbing for autonomous communities (CCAA) for the current boom real estate. The set of the regions raised 10.6 billion euros For the Patrimonial Transmissions Tax (ITP) in 2023, which represents up to 55% of what was admitted in 2019, before the pandemic outbreak.
The end of the restrictions for the COVID-19 marked the beginning of the increase in the sale of homes due to the greater savings of citizens after confinement and the need to have larger real estate or with access to the exterior for those people for whom the teleworking was strengthened.
The patrimonial transmissions tax gravels the sale of second -hand housing, which They are 79% of the totalapplying types of between 6% and 13% on the purchase value, depending on each CCAA. If the property is new, VAT applies to the general type of 21%.
The collection of 10,675 million of 2023, the last year of which Hacienda has published data, already exceeds that obtained by the regions in 2007in full splendor of the real estate bubble, according to the experts of the Registry of Fiscal Advisory Economists (REAF) of the General Council of Economists of Spain, in its report on the Panorama of Autonomous and Foral Taxation 2025.
Catalonia, at the head
Catalonia It is the CCAA that most collected for this tax, with 2,455 million euros, 23% of total income. And that, despite the fact that, according to the National Statistics Institute (INE), it was the third region for sale of housing in 2023 with 99,592 operations.
However, the CCAA is one of the largest types, together with Valencia, Extremadura and the Balearic Islands, coming to charge for the transmissions tax up to 11% of the value of the property.
The second CCAA that most raises by this tax is Andalusiawith 1,791 million euros in 2023, 16.7% of the total. The region was the one that most sale of homes starred in 2023 (126.039) because it is the Spanish community with more inhabitants. The Andalusian Executive dropped the general type of this 7% tax in 2022, where it has been maintained since then.
The Valencian Community It is the third region that collects the most for transmissions, with 1,639 million euros, and is in second position with respect to the purchase of homes in said year, with 99,592 operations. The region, like Catalonia, has one of the highest types, standing between 10% and 11%. These three coastal communities starred 330,404 sale operations in 2024, 51% of the 642,000 operations that took place in the country as a whole last year, always according to INE data.
Finally, Madridfar from what it might seem, it occupies the fourth position both in income for this tax and in the sale of real estate. The region raised 1,556 million euros in 2023, 14.5% of the total, while starring 77,229 operations in said year. The CCAA has one of the lowest general types, of 6%, which only Navarra.
Impact per inhabitants
On the opposite side, the regions with the lowest collection for this tax are La Rioja, Navarra and Extremadura, also very conditioned by their lowest population, since they are in the ranking of the five CCAA with less inhabitants.
Specifically, Rioja He entered 55 million euros for this tax in 2023, which already meant a significant increase of 37.5% compared to the previous year, and starred 4,858 sale operations, barely 0.75% of the total at the national level. The region applies a general type of 7%.
Navarre He raised 77 million euros for patrimonial transmissions, up to 15% more than in previous year. The community has one of the lowest, 6%types.
Finally, Estremadura (Despite its extension, it is the fifth region with less inhabitants, behind La Rioja, Cantabria, Navarra and Asturias) entered by this tax in 2023 a total of 130 million euros, which even if it is a scarce volume compared to other regions, already meant an increase in the collection of 53% compared to the previous year. The community starred in a total of 11,012 sale operations last year, which represents 1.7% of the total.
Extremadura applies general types that go between 8% and 11% depending on the circumstance of the taxpayer.
Gravamen weight
The patrimonial transmissions tax is already the second tax that provides the most income to the CCAA, only exceeded, although with distance, by the IRPF.
According to the provisional data of the Treasury, in 2023, the set of regions entered 86,297 million euros between own and transferred taxes, of which the bulk, that is, 62,433 million euros (72%) He was followed by patrimonial transmissions, with 10,675 million euros, 12% of the total; followed by the Inheritance and Donations Tax, for which 3,072 million, 3.55% of the total raised.
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