Used-vehicle ITP in La Rioja
Rules in force for transfer tax on private used-vehicle sales in La Rioja. The first matching rule applies.
Applicable rules
| Case | Applies |
|---|---|
| general case | 4% |
Sources: Ley 10/2017 de La Rioja — art. 44.2 (4%) (verified on 2026-09-02); Gobierno de La Rioja — Guía compraventa de vehículos usados (verified on 2026-09-02). Tipo propio del 4%. Sin reglas específicas para vehículos.
Frequently asked questions
How much ITP is payable on a used car in La Rioja?
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.