The Andalusian regional government plans to raise the value threshold for primary residences eligible for the reduced transfer tax (ITP) of 6%, from 150,000 to 200,000 euros. The change is intended to be included in Andalusia’s 2027 budget.

The announcement was presented by the region’s finance minister, Carolina España, on September 24, 2026. The aim is to allow more buyers to benefit from the reduced tax rate when purchasing a primary residence.

What would change?

Under current rules, the reduced ITP tax rate of 6% can be applied when the property is to be used as the buyer’s primary residence and its value does not exceed 150,000 euros, provided that the other requirements of the law are met.

The announced change would raise the value threshold to 200,000 euros. The tax rate itself would remain 6%.

Who could be affected?

The measure applies to the purchase of properties intended to be used as the buyer’s primary residence, vivienda habitual, where the acquisition is subject to ITP. The property must meet the tax requirements for a primary residence; it is not sufficient that it is used only as a holiday home.

Other reduced tax rates are also affected

The regional government has also announced increased value thresholds for the 3.5% tax rate for certain groups. According to the announcement, the threshold would be raised to 200,000 euros in certain cases and to 300,000 euros for persons with disabilities and families falling under the category of familia numerosa. The exact conditions must be confirmed in the final legislation.

When would the change take effect?

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

The current value threshold for the reduced 6% tax rate remains 150,000 euros.

At Global Accounting, we are following the legislative process and will provide updates on any confirmed rules, effective dates, and practical implications.

Are you considering buying a primary 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.

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

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DATA:

• Junta de Andalucía – official announcement of September 24, 2026.
• BOE – Ley 5/2021, specifically Article 43 on reduced tax rates for the purchase of a primary residence.
• Agencia Tributaria de Andalucía – information on tax benefits for ITP and AJD.