Used-vehicle ITP in Castilla y León

Rules in force for transfer tax on private used-vehicle sales in Castilla y León. The first matching rule applies.

The tax authority counts years of use from date to date. Without it the result can land one bracket too high.
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Applicable rules

CaseApplies
cars, off-road vehicles, more than 15 fiscal HP8%
general case5%

Sources: Decreto Legislativo 1/2013 (TR Castilla y León) — art. 24.1.b) (5%) y art. 25.2 (8%) (verified on 2026-09-02); JCyL — Compra de un vehículo usado (FAQ) (verified on 2026-09-02). Tipo propio del 5% para bienes muebles.

Frequently asked questions

How much ITP is payable on a used car in Castilla y León?

cars, off-road vehicles, more than 15 fiscal HP: 8%; general case: 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.