In short
On a €300,000 resale home in La Rioja, transfer tax and land registry fees come to €21,201 (7% tax at the general rate). Homes were appraised at €1,477/m² on average in Q2 2026 (+12.1% over a year); the INE index rose 14.4%.
Calculate for La Rioja
The questions, answered
How much transfer tax on a €300,000 resale home in La Rioja?
At the general rate of La Rioja (7%), €300,000 bought in La Rioja pays €21,000 of transfer tax (ITP) and €201 of land registry fees: €21,201 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 La Rioja?
Bought from the developer, the same €300,000 carries VAT at 10% (€30,000) instead of transfer tax, plus AJD of €3,000 and land registry fees of €201: €33,201 in all.
Are home prices rising in La Rioja?
Yes: the INE house price index for La Rioja changed by +14.4% over a year in Q2 2026 (Spain: 12.2%), and the ministry's average appraised value in La Rioja reached €1,477/m², +12.1% over a year.
How much tax when you sell a home in La Rioja?
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 La Rioja
La Rioja is 15th of the 19 regions by appraised value: €1,477/m², 37% below the Spanish average of €2,355/m².
Prices moved +12.1% on the ministry's appraisals and +14.4% on the INE index, which puts La Rioja 5th of 19 on the index, 2.2 points faster than Spain (+12.2%).
Resale: In La Rioja, transfer tax (ITP) on a resale home is 7%, on the higher of the price and the Catastro reference value: €21,000 on €300,000, €21,201 with land registry fees.
New build: In La Rioja, a new home bought from the developer pays VAT at 10% and stamp duty on the deed (AJD) of 1%: €33,201 with land registry fees on €300,000.
Young buyers: La Rioja taxes a first main home bought by a buyer under 40 at 4%, or 3% in the municipalities of the law's annex I, against the general 7%.
Large families: La Rioja taxes large families at 5%, or 3% under conditions, instead of the general 7%.
Stressed market areas: No stressed housing market area declaration for La Rioja was found in the BOE quarterly resolutions published up to 15 October 2026.
The figures
| Measure | Value | Source |
|---|---|---|
| Transfer tax (ITP) on €300,000 | €21,000 | Ley 10/2017, art. 44.1 |
| 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 |
| La Rioja, appraised value, Q2 2026 | €1,477/m² | Ministry (+12.1% a year) |
| La Rioja, INE house price index, change over a year | +14.4% | 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: Ley 10/2017, de 27 de octubre, disposiciones legales de La Rioja en materia de impuestos propios y tributos cedidos; 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).