When we talk about the ITP in the Valencian Community, we are referring to the Transfer Tax that is applied to the purchase of second-hand properties in this autonomous community. In 2025, the general rate is 10%, being one of the highest in the country in provinces such as Alicante, Valencia and Castellón. However, there are reductions and bonuses for certain groups, which can lead to significant savings in the purchase of housing.
General rate of ITP in 2025
Under normal conditions, the transfer of a second-hand property in the Valencian Community is taxed at 10% of the purchase value. However, if the value of the property exceeds one million euros, the tax rate rises to 11%. In addition, when more than one property registered under the same estate is acquired within a period of three years from the same seller, it is considered a single transaction for tax purposes.
What is the ITP in the Valencian Community?
The ITP (Impuesto de Transmisiones Patrimoniales) is a regional tax applied to the purchase of used properties. As it is a tax transferred to the autonomous communities, its management and rates may vary. In the Valencian Community, the buyer is responsible for paying this tax in the purchase and sale operations, as well as in certain related notarial documents.
Who must pay the ITP GVA?
The payment of the ITP is always the responsibility of the person acquiring the property, i.e. the buyer. This applies to both onerous transfers and documented legal acts. If you are going to buy a second-hand property in this region, it is essential to take this additional cost into account.
ITP reductions in the Valencian Community for 2025
Although the general rate is 10%, the Generalitat Valenciana contemplates reduced rates for certain groups, provided that certain requirements are met, mainly related to the buyer’s income and the value of the property.
Young people under 35 years of age
If you are under 35 years of age and your income does not exceed the following thresholds:
- €30,000 in individual taxation.
- 47.000 € in joint taxation
- Then you can access these rates:
- 6% for homes up to 180.000 €
- 8% for homes over 180.000 €
Large families
Allowances also apply for families with an official large family title in the Valencian Community. Under the same income limits mentioned above, the applicable rates are:
- 3% if the value of the property does not exceed €180,000
- 4% if the price exceeds €180,000
Persons with disabilities
In this case, there are no financial requirements. Only accreditation of disability is required:
- Physical or sensory over 65%
- Psychic over 33%
- The reduced tax rates would be:
- 3% up to 180,000 €
- 4% above that figure
Women victims of gender violence
To access this rebate, the situation must be accredited and the taxable bases must not exceed 30,000 € (individual) or 47,000 € (joint):
- 3% if the home costs less than €180,000
- 4% if it exceeds that value
Viviendas de Protección Oficial (VPO)
In 2025, the purchase of a Vivienda de Protección Oficial also has reduced rates:
General regime:
- 6% up to €180,000
- 8% if this figure is exceeded
- Special regime:
- 3% up to €180,000
- 4% for higher amounts
No additional requirements need to be met beyond the fact that the dwelling is classified as VPO.
Allowance for areas at risk of depopulation
In order to encourage the repopulation of rural areas, a 50% reduction of the ITP is applied to properties located in municipalities classified as being at risk of depopulation, provided that:
- The property is destined for residential use
- Immediate rehabilitation is undertaken
The ITP in the Valencian Community can be a significant cost in the purchase of a second-hand property, but there are numerous discounts depending on the profile of the buyer. Knowing these advantages will allow you to save and make better financial decisions.
Do you want to know how much you could really pay? Request your free mortgage study and find out the conditions that suit your case!
