In short
On a €300,000 resale home in Castile and León, transfer tax and land registry fees come to €25,201 (8.33% tax at the general rate). Homes were appraised at €1,350/m² on average in Q2 2026 (+15.1% over a year); the INE index rose 14.8%.
Calculate for Castile and León
The questions, answered
How much transfer tax on a €300,000 resale home in Castile and León?
At the general rate of Castile and León (8% up to €250,000, 10% above €250,000, each band at its own rate), €300,000 bought in Castile and León pays €25,000 of transfer tax (ITP) and €201 of land registry fees: €25,201 for the buyer, before notary copies and any reduced rate; the base is the higher of price and Catastro reference value.
And on a new home in Castile and León?
Bought from the developer, the same €300,000 carries VAT at 10% (€30,000) instead of transfer tax, plus AJD of €4,500 and land registry fees of €201: €34,701 in all.
Are home prices rising in Castile and León?
Yes: the INE house price index for Castile and León changed by +14.8% over a year in Q2 2026 (Spain: 12.2%), and the ministry's average appraised value in Castile and León reached €1,350/m², +15.1% over a year.
How much tax when you sell a home in Castile and León?
The income tax on the gain is national: 19% for a non-resident (IRNR), the savings scale of 19% to 30% for a resident. On a gain of €80,000 that is €15,200 or €17,280.
Reading the numbers for Castile and León
Castile and León is 17th of the 19 regions by appraised value: €1,350/m², 43% below the Spanish average of €2,355/m².
Prices moved +15.1% on the ministry's appraisals and +14.8% on the INE index, which puts Castile and León among the three fastest regions on the index (3rd), 2.6 points faster than Spain (+12.2%).
Payotte covers one city here, Valladolid, appraised at €1,947/m².
Resale: In Castile and León, transfer tax (ITP) on a resale home is 8% up to €250,000, 10% above €250,000, each band at its own rate, on the higher of the price and the Catastro reference value: €25,000 on €300,000, €25,201 with land registry fees.
New build: In Castile and León, a new home bought from the developer pays VAT at 10% and stamp duty on the deed (AJD) of 1.5%: €34,701 with land registry fees on €300,000.
Young buyers: Castile and León taxes a main home bought by a buyer under 36 at 4% (0.01% in rural communes), with an income cap of €31,500, against the general 8% and 10%.
Large families: Castile and León taxes a large family's main home at 4% instead of 8% and 10%, with an income cap of €37,800 plus €6,000 per member.
Stressed market areas: No stressed housing market area declaration for Castile and León was found in the BOE quarterly resolutions published up to 15 October 2026.
The figures
| Measure | Value | Source |
|---|---|---|
| Transfer tax (ITP) on €300,000 | €25,000 | Decreto Legislativo 1/2013, art. 24.1.a) and art. 25.1 |
| Land registry on €300,000 | €201 | Real Decreto 1427/1989 |
| Notary's deed fee on €300,000 (seller by default) | €388 | Real Decreto 1426/1989 |
| Castile and León, appraised value, Q2 2026 | €1,350/m² | Ministry (+15.1% a year) |
| Castile and León, INE house price index, change over a year | +14.8% | INE, Q2 2026 |
Valuers' averages, not sale prices; changes computed by Payotte.
Buying from abroad
What differs for a foreign buyer: Buying as a foreigner · non-resident tax calculator · purchase costs in every region.
Cities of Castile and León on Payotte
Sources
- Taxes: Decreto Legislativo 1/2013, texto refundido tributos propios y cedidos de Castilla y León; calculator sources.
- Appraised values: Estadística de valor tasado de la vivienda (tables 1 and 4; Elaboración propia con datos del Ministerio; reuse under Real Decreto 1495/2011, arts. 7 and 8; published 2026-09-15).
- House price index: INE, Índice de Precios de Vivienda, Q2 2026 (Fuente: Sitio web del INE: www.ine.es; published 2026-09-07).