Auction taxes

Transfer tax at auction in La Rioja

The tax you pay when you are awarded a property at auction in La Rioja, 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
Menor de 40 años4 %Primera vivienda habitual; 3% en los municipios del anexo I; sin límite de renta.
Familia numerosa5 %Vivienda habitual; 3% si compra en los 5 años siguientes a serlo o a un nacimiento, vende la anterior, más de un 10% de superficie y bases de IRPF de hasta 30.600 euros.
Discapacidad igual o superior al 33%5 %Vivienda habitual.
Vivienda de protección oficial como primera vivienda5 %Base liquidable de hasta 18.030 euros (30.050 en conjunta) y base del ahorro de hasta 1.800.

The law

Ley 10/2017, de 27 de octubre, de La Rioja, arts. 44 y 45 (última modificación de 30-12-2025). Consulted on 08-10-2026.

Work out your case

The calculator adds La Rioja'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 La Rioja?
In La Rioja, 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.

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Indicative information, not tax or financial advice.