Used-car tax value and ITP calculator (BOE 2026 tables)
Work out in seconds the official tax value of a used vehicle from the Spanish tax tables published in the BOE (Orden HAC/1501/2025), and the transfer tax (ITP) payable in your autonomous community when buying or selling a second-hand car.
How is it calculated?
Every December the Spanish tax authority publishes average sale-price tables for all vehicles, together with a depreciation table by years of use. The resulting figure is the minimum taxable base for ITP: if the agreed price is higher, tax is due on the price; if it is lower, tax is due on the table value. Each community applies its own rate (usually 4%–6%) or fixed amounts for older vehicles.
ITP community by community
Each community sets its own rate or fixed amounts, and some grant reductions for age or for the vehicle's environmental label. Check yours, with the legislation cited and a worked example: