Used-vehicle ITP in Comunidad de Madrid
Rules in force for transfer tax on private used-vehicle sales in Comunidad de Madrid. The first matching rule applies.
Applicable rules
| Case | Applies |
|---|---|
| general case | 4% |
Sources: Art. 11.1.b) TRLITPAJD (tipo estatal supletorio); DLeg 1/2010 de Madrid — art. 30 ter (bonificación <500 € EXCLUYE vehículos) (verified on 2026-09-02); Comunidad de Madrid — Compraventa de vehículos (verified on 2026-09-02). 4% (estatal supletorio). OJO: la bonificación del 100% para muebles de menos de 500 € NO aplica a vehículos (art. 30 ter, exclusión 3.ª).
Frequently asked questions
How much ITP is payable on a used car in Comunidad de Madrid?
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.