Used-vehicle ITP in Extremadura
Rules in force for transfer tax on private used-vehicle sales in Extremadura. The first matching rule applies.
Applicable rules
| Case | Applies |
|---|---|
| commercial/industrial vehicles, buyer acting as a business | 4% — Solo si el comprador afecta el vehículo a una actividad económica (no aplica entre particulares). |
| general case | 6% |
Sources: Decreto Legislativo 1/2018 (TR Extremadura) — art. 38 (6%) y art. 45 (4% comerciales afectos) (verified on 2026-09-02). Tipo general del 6% para bienes muebles. Sin cuotas fijas ni reglas por antigüedad.
Frequently asked questions
How much ITP is payable on a used car in Extremadura?
commercial/industrial vehicles, buyer acting as a business: 4%; general case: 6%.
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.