Auction taxes

Transfer tax at auction in Illes Balears

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

Are there value brackets?

Each rate applies only to the part of the value in its bracket.

Are there value brackets?
Up toRate
€400,0008 %
€600,0009 %
€1,000,00010 %
€2,000,00012 %
Rest13 %

Are there reduced rates?

Are there reduced rates?
CaseRateRequirements
Vivienda habitual de hasta 270.151,20 euros4 %El comprador adquiere al menos el 50% y no tiene otra vivienda.
Primera vivienda de menor de 36 años, familia numerosa o monoparental, o discapacidad de ascendientes o descendientes2 %Mismos requisitos que el 4%; en familia numerosa el exceso sobre 270.151,20 euros paga el 8%.

The law

Decreto Legislativo 1/2014, texto refundido de tributos cedidos de Illes Balears, art. 10 (redacción de la Ley 4/2026, en vigor desde el 14-6-2026). Consulted on 08-10-2026.

Work out your case

The calculator adds Illes Balears'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 Illes Balears?
In Illes Balears, buying property at auction pays transfer tax at 8 % a 13 %, 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 €8,000.
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.

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Indicative information, not tax or financial advice.