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

In Bizkaia, buying property at auction pays transfer tax at 7 %, on the property's real value, which the foral tax office may check. With a 100,000 euro bid taken as the real value, 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 Bizkaia

The tax you pay when you are awarded a property at auction in Bizkaia, 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	2.5 %	Unifamiliar: parcela de hasta 300 m2; el texto no exige que sea vivienda habitual.
Familia numerosa	2.5 %	Vivienda habitual; no tener más del 25% de otra vivienda en el municipio o venderla en 2 años; si no, 4%.

Anything specific to auctions?

Régimen foral: base el valor real (art. 12.1), sin regla de base propia para subastas; declarar al menos el valor mínimo atribuible impide comprobarlo por otro medio (art. 60). Cesión del remate en el acto de la subasta judicial: una liquidación; notarial o administrativa: dos (art. 25).

The law

Norma Foral 1/2011, de 24 de marzo, del ITPAJD de Bizkaia, arts. 12, 13, 25 y 60 (texto consolidado de la Diputación, última modificación de 20-4-2026). Consulted on 08-10-2026.

Work out your case

The calculator adds Bizkaia'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 Bizkaia?: In Bizkaia, buying property at auction pays transfer tax at 7 %, on the property's real value, which the foral tax office may check. With a 100,000 euro bid taken as the real value, 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.