Glossary
IMT — property transfer tax
The tax paid on purchase, charged on the higher of price and tax value, using progressive tables.
Six tables in 2026: mainland and islands, each for a primary home, the under-35 exemption and other housing. Flat rates: 5% rural, 6.5% commercial, 7.5% non-residents on housing (since 25 May 2026), 10% blacklisted-jurisdiction entities.
Paid before or on the day of the deed; the assessment lapses if unpaid within 30 days. Full exemption up to €106,346 on a mainland primary home.
General information based on current legislation. Not tax or legal advice.