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

In Canarias, buying property at auction pays transfer tax at 7 %, on the higher of the winning bid and the Cadastre reference value (art. 10.2 of the ITP consolidated law). With a 100,000 euro bid and no higher reference 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 Canarias

The tax you pay when you are awarded a property at auction in Canarias, 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 habitual	5 %	Persona física; base imponible de hasta 200.000 euros con garajes y anejos; no tener otra vivienda o venderla en 2 años.
Familia numerosa	1 %	Vivienda habitual; suma de bases imponibles de hasta 46.455 euros más 18.200 por hijo por encima del mínimo.
Discapacidad igual o superior al 65%	1 %	Vivienda habitual; bases de hasta 46.455 euros más 6.825 por persona del mínimo familiar.
Familia monoparental	1 %	Vivienda habitual; bases de hasta 46.455 euros más 6.825 por persona.
Vivienda protegida como primera vivienda habitual	0 %	Vivienda protegida que sea la primera vivienda habitual.

Anything specific to auctions?

Tipo propio para subastas judiciales, administrativas o notariales de inmuebles: 7%, o 5% si es vivienda habitual de persona física con base de hasta 200.000 euros y sin otra vivienda (art. 31.1.f, Ley 9/2025).

The law

Decreto Legislativo 1/2009, texto refundido de tributos cedidos de Canarias, arts. 31 a 34 (art. 31 en la redacción de la Ley 9/2025, BOC núm. 256 de 29-12-2025). Consulted on 08-10-2026.

Work out your case

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

Open the calculator

Frequently asked questions

On what value is transfer tax paid at an auction in Canarias?: In Canarias, buying property at auction pays transfer tax at 7 %, on the higher of the winning bid and the Cadastre reference value (art. 10.2 of the ITP consolidated law). With a 100,000 euro bid and no higher reference 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.