Auction taxes

Transfer tax at auction in Gipuzkoa

The tax you pay when you are awarded a property at auction in Gipuzkoa, 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
Vivienda (cualquier comprador)4 %Declarar no tener más de 5 viviendas con más del 50% de cada una; si no, 6%.
Familia numerosa o vivienda de hasta 120 m2 construidos (96 m2 útiles)2.5 %Vivienda habitual; no tener más del 25% de otra vivienda en el municipio o venderla en 2 años. Unifamiliar: parcela de hasta 300 m2.

Anything specific to auctions?

Régimen foral: base el valor real (art. 10.1). Regla de subasta o cesión del remate: SIN VERIFICAR (no está en la Norma Foral; puede estar en el Reglamento, Decreto Foral 9/2011).

The law

Norma Foral 18/1987, de 30 de diciembre, del ITPAJD de Gipuzkoa, arts. 10 y 11 (texto vigente divulgativo de la Diputación con modificaciones hasta el DF-Norma 2/2026). Consulted on 08-10-2026.

Work out your case

The calculator adds Gipuzkoa'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 Gipuzkoa?
In Gipuzkoa, 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

Álava | Andalucía | Aragón | Bizkaia | Canarias | Cantabria | Castilla y León | Castilla-La Mancha | Cataluña | Ciudad Autónoma de Ceuta | Ciudad Autónoma de Melilla | Comunidad de Madrid | Comunidad Foral de Navarra | Comunitat Valenciana | Extremadura | Galicia | Illes Balears | La Rioja | Principado de Asturias | Región de Murcia

Indicative information, not tax or financial advice.