On what value is transfer tax paid at an auction in Álava?

In Álava, buying property at auction pays transfer tax at 7 %, on the winning bid plus the charges the buyer takes on (art. 29 of Foral Law 11/2003). With a 100,000 euro bid and no charges, the tax would be €7,000.

No. It is the general rate and the rules of the law, for guidance. Your specific case, with reductions or allowances, is confirmed by a tax adviser or your region's tax office.

Auction taxes

Transfer tax at auction in Álava

The tax you pay when you are awarded a property at auction in Álava, on what value it is calculated and when a reduced rate applies. Law consulted on 08-10-2026.

Are there reduced rates?

Are there reduced rates?
Case	Rate	Requirements
Vivienda (cualquier comprador)	4 %	Declarar no tener más de 5 viviendas con más del 50% de cada una; si no, 6%.
Vivienda de hasta 120 m2 construidos o familia numerosa	2.5 %	Residencia habitual acreditada en 12 meses y así en escritura; no tener más del 25% de otra vivienda en el municipio. Unifamiliar: parcela de hasta 300 m2.
Núcleos de la disposición adicional 34 de la Norma Foral del IRPF	1.5 %	Mismos requisitos que el 2,5%.

Anything specific to auctions?

Regla propia (art. 29): en subasta pública, notarial, judicial o administrativa, la base es el precio de remate más las cargas que asuma el adjudicatario. Valor mínimo atribuible de la Diputación (art. 30). Cesión del remate: una transmisión si es en el acto, dos si es después (art. 16).

The law

Norma Foral 11/2003, de 31 de marzo, del ITPAJD de Álava, arts. 16, 29, 30 y 43 (texto divulgativo de la Diputación con modificaciones hasta el DNUF 2/2026, BOTHA de 20-4-2026). Consulted on 08-10-2026.

Work out your case

The calculator adds Álava's transfer tax, charges, debts and possession, and gives you the maximum bid for your budget.

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Frequently asked questions

On what value is transfer tax paid at an auction in Álava?: In Álava, buying property at auction pays transfer tax at 7 %, on the winning bid plus the charges the buyer takes on (art. 29 of Foral Law 11/2003). With a 100,000 euro bid and no charges, the tax would be €7,000.
Is this tax advice?: No. It is the general rate and the rules of the law, for guidance. Your specific case, with reductions or allowances, is confirmed by a tax adviser or your region's tax office.

Other regions

Indicative information, not tax or financial advice.