The Andalusian regional government is planning to raise the value thresholds for permanent residences that may qualify for the 3.5% ITP tax rate. For buyers under 35, the threshold is proposed to rise to €200,000, and to €300,000 in cases involving disability.

The changes were presented by the region’s Minister of Finance, Carolina España, on September 24, 2026, and are intended to be included in Andalusia’s 2027 budget.

What would change for buyers under 35?

For buyers under 35, the value threshold would be raised from €150,000 to €200,000.

The property must be used as the buyer’s permanent residence, vivienda habitual, and the other requirements for the tax benefit must be met.

What would change in cases involving disability?

The announced increase means the value threshold would rise from €250,000 to €300,000.

Under the current rules, the 3.5% tax rate may apply when the buyer, or a person included in the buyer’s family circle as defined by law, has a qualifying disability. As a general rule, a recognized degree of disability of at least 33% is required, or a situation legally treated as equivalent.

The property must be the buyer’s permanent residence and, where the benefit is based on a family member’s disability, also that person’s permanent residence. The final conditions following the amendment must be confirmed in legislation.

Other groups are also affected

The announcement also includes higher value thresholds for other groups that may qualify for the 3.5% tax rate. Among other things, a threshold of €300,000 is announced for families meeting the requirements for familia numerosa status.

The tax rate would remain 3.5%

The announced change concerns the maximum permitted value of the property. It does not entail any further reduction of the tax rate itself.

When would the changes take effect?

The intention is to include the changes in the 2027 budget. However, the political announcement does not in itself alter the current rules. The final content and date of application must be determined through enacted and published legislation.

Until new rules become applicable, the current value thresholds and conditions apply.

At Global Accounting, we are following the legislative process and will provide updates on the rules once adopted, their entry into force, and the requirements buyers will need to meet.

Are you considering buying a permanent residence in Andalusia?

Our team is happy to help you determine which ITP tax rate applies to your purchase and whether you may qualify for a reduced tax rate or other tax benefit.

Global Accounting & Auditing SL
Accounting • Tax • Legal • Real Estate Transactions
Marbella & Stockholm
Swedish • English • Spanish • Arabic

The information above is general and should not be regarded as individual legal or tax advice.

+34 952 82 82 52

[email protected]

DATA:

• Junta de Andalucía – official announcement of September 24, 2026.
• BOE – Ley 5/2021, in particular Article 3 on disability and Article 43 on reduced tax rates.