In short
On a €300,000 resale home in Extremadura, transfer tax and land registry fees come to €24,201 (8% tax at the general rate). Homes were appraised at €997/m² on average in Q2 2026 (+8.3% over a year); the INE index rose 12.8%.
Calculate for Extremadura
The questions, answered
How much transfer tax on a €300,000 resale home in Extremadura?
At the general rate of Extremadura (8% up to €360,000, 10% up to €600,000, 11% above €600,000, each band at its own rate), €300,000 bought in Extremadura pays €24,000 of transfer tax (ITP) and €201 of land registry fees: €24,201 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 Extremadura?
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 Extremadura?
Yes: the INE house price index for Extremadura changed by +12.8% over a year in Q2 2026 (Spain: 12.2%), and the ministry's average appraised value in Extremadura reached €997/m², +8.3% over a year.
How much tax when you sell a home in Extremadura?
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 Extremadura
Extremadura is the most affordable of the 19 regions by appraised value: €997/m², less than half the Spanish average of €2,355/m².
Prices moved +8.3% on the ministry's appraisals and +12.8% on the INE index, which puts Extremadura 13th of 19 on the index, in step with Spain (+12.2%).
Resale: In Extremadura, transfer tax (ITP) on a resale home is 8% up to €360,000, 10% up to €600,000, 11% above €600,000, each band at its own rate, on the higher of the price and the Catastro reference value: €24,000 on €300,000, €24,201 with land registry fees.
New build: In Extremadura, 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: Extremadura taxes a main home bought by a buyer under 36 at 4% (general 8% to 11%) when the value is up to €200,000 and income up to €30,000, or €55,000 joint.
Large families: Extremadura taxes a large family's main home at 4% instead of the general 8% to 11%, up to €200,000 of value and €30,000 of income (€55,000 joint).
Stressed market areas: No stressed housing market area declaration for Extremadura was found in the BOE quarterly resolutions published up to 15 October 2026.
The figures
| Measure | Value | Source |
|---|---|---|
| Transfer tax (ITP) on €300,000 | €24,000 | Decreto Legislativo 1/2018, art. 36 |
| 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 |
| Extremadura, appraised value, Q2 2026 | €997/m² | Ministry (+8.3% a year) |
| Extremadura, INE house price index, change over a year | +12.8% | 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.
Sources
- Taxes: Decreto Legislativo 1/2018, texto refundido tributos cedidos de Extremadura; 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).