In short
On a €300,000 resale home in Community of Madrid, transfer tax and land registry fees come to €18,201 (6% tax at the general rate). Homes were appraised at €4,090/m² on average in Q2 2026 (+12.6% over a year); the INE index rose 12.9%.
Calculate for Community of Madrid
The questions, answered
How much transfer tax on a €300,000 resale home in Community of Madrid?
At the general rate of Community of Madrid (6%), €300,000 bought in Community of Madrid pays €18,000 of transfer tax (ITP) and €201 of land registry fees: €18,201 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 Community of Madrid?
Bought from the developer, the same €300,000 carries VAT at 10% (€30,000) instead of transfer tax, plus AJD of €2,250 and land registry fees of €201: €32,451 in all.
Are home prices rising in the Community of Madrid?
Yes: the INE house price index for Community of Madrid changed by +12.9% over a year in Q2 2026 (Spain: 12.2%), and the ministry's average appraised value in the Community of Madrid reached €4,090/m², +12.6% over a year.
How much tax when you sell a home in Community of Madrid?
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 Community of Madrid
Community of Madrid is the dearest of the 19 regions by appraised value: €4,090/m², about 74% above the Spanish average of €2,355/m².
Prices moved +12.6% on the ministry's appraisals and +12.9% on the INE index, which puts Community of Madrid 11th of 19 on the index, in step with Spain (+12.2%).
Payotte covers one city here, Madrid, appraised at €5,418/m².
Resale: In the Community of Madrid, transfer tax (ITP) on a resale home is 6%, on the higher of the price and the Catastro reference value: €18,000 on €300,000, €18,201 with land registry fees.
New build: In the Community of Madrid, a new home bought from the developer pays VAT at 10% and stamp duty on the deed (AJD) of 0.4% up to €120,000, 0.5% up to €180,000, 0.75% above €180,000, one rate on the whole value, smoothed at each threshold: €32,451 with land registry fees on €300,000.
Young buyers: The Community of Madrid gives a 100% bonus on the transfer tax to buyers under 35 of a main home worth up to €250,000, but only in a municipality under 2,500 inhabitants; the general rate is 6%.
Large families: The Community of Madrid taxes large families at 4% instead of the general 6%.
Stressed market areas: No stressed housing market area declaration for the Community of Madrid was found in the BOE quarterly resolutions published up to 15 October 2026.
The figures
| Measure | Value | Source |
|---|---|---|
| Transfer tax (ITP) on €300,000 | €18,000 | Decreto Legislativo 1/2010, art. 28 |
| 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 |
| Community of Madrid, appraised value, Q2 2026 | €4,090/m² | Ministry (+12.6% a year) |
| Community of Madrid, INE house price index, change over a year | +12.9% | 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 Community of Madrid on Payotte
Sources
- Taxes: Decreto Legislativo 1/2010, texto refundido tributos cedidos de la Comunidad de Madrid; 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).