Auction taxes

Transfer tax at auction in Comunidad de Madrid

The tax you pay when you are awarded a property at auction in Comunidad de Madrid, 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?
CaseRateRequirements
Familia numerosa4 %Vivienda habitual; vender la anterior en los 2 años anteriores o posteriores; incompatible con la bonificación del art. 30 bis.
Vivienda habitual de hasta 250.000 euros5.4 %Bonificación del 10% de la cuota (tipo efectivo 5,4%) para personas físicas; valor con anejos y garaje de hasta 250.000 euros.

Anything specific to auctions?

El tipo del 2% para empresas inmobiliarias (art. 30.3.a) excluye las adjudicaciones en subasta judicial.

The law

Decreto Legislativo 1/2010, de 21 de octubre, texto refundido de tributos cedidos de la Comunidad de Madrid, arts. 28, 29, 30 y 30 bis (versión consolidada BOE de 10-7-2026). Consulted on 08-10-2026.

Work out your case

The calculator adds Comunidad de Madrid'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 Comunidad de Madrid?
In Comunidad de Madrid, buying property at auction pays transfer tax at 6 %, 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 €6,000.
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

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Indicative information, not tax or financial advice.