STAMP DUTY (ITC): ITC (Impuesto sobre Transmisiones Patrimoniales) is roughly equivalent to UK Stamp Duty and is levied at between 6% to 7% of the purchase price depending on the Autonomous Region (Comunidad Autónoma) involved. However, it should be noted that the above does not apply to newly built properties but just to privately owned or resale properties. The tax is paid by the buyer after the final exchange of contacts to the Tax Collection Agency (Agencia Tributaria).

SUELO RÚSTICO/RURAL: Land of this type may not be reclassified as suelo urbano. Construction is very restricted; normally, only buildings relating to agricultura and livestock are permited. A subclase called Suelo especialmente Protegido, Duch as Natural Parks has even more restrictive conditions.