Used-vehicle ITP in Canarias
Rules in force for transfer tax on private used-vehicle sales in Canarias. The first matching rule applies.
Applicable rules
| Case | Applies |
|---|---|
| general case | 5.5% |
Sources: Decreto Legislativo 1/2009 (TR tributos cedidos de Canarias) — art. 31.1.d): tipo general 5,5% bienes muebles (vigente 01/01/2026) (verified on 2026-09-02). Las transmisiones de vehículos usados entre particulares tributan por ITP (modelo 620), no por IGIC. Tipo propio del 5,5%.
Frequently asked questions
How much ITP is payable on a used car in Canarias?
general case: 5.5%.
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.