Used-vehicle ITP in Andalucía
Rules in force for transfer tax on private used-vehicle sales in Andalucía. The first matching rule applies.
Applicable rules
| Case | Applies |
|---|---|
| cars, mopeds, motorcycles, zero-emissions label | 1% |
| cars, off-road vehicles, more than 15 fiscal HP | 8% |
| general case | 4% |
Sources: Ley 5/2021 de Tributos Cedidos de Andalucía — art. 46 (1% vehículos eficientes) y art. 47 (8%) (verified on 2026-09-02); Junta de Andalucía — ITP y AJD, tipos de gravamen (verified on 2026-09-02). Sin cuotas fijas para vehículos antiguos: un coche antiguo tributa al 4% sobre su valor (ya depreciado). El 4% es el tipo estatal supletorio.
Frequently asked questions
How much ITP is payable on a used car in Andalucía?
cars, mopeds, motorcycles, zero-emissions label: 1%; cars, off-road vehicles, more than 15 fiscal HP: 8%; general case: 4%.
Which value is ITP calculated on?
On the higher of the agreed price and the tax-table value (Orden HAC/1501/2025) after age depreciation. That table value is what this tool computes.
Who pays ITP, and where?
The buyer, in the autonomous community where they are ordinarily resident, normally via form 620/621 before the change of ownership at the DGT.