Under some circumstances the rate of ITP and IAJD can be reduced, for example:

• In Andalucia, a property acquired in a municipality with depopulation problems the ITP rate is reduced to 3.5%. 
• In Cantabria, properties that are in a poor state of repair and being purchased for immediate renovation are subject to a  ITP reduced rate of 5%.
• In many communities there are reductions available for people with certain registered disabilities and young first time buyers.

The likelihood is that for the vast majority of the readers of this book, the available discounts are not applicable and so to detail them here would add dozens of unnecessary pages.

Instead I have provided links to the relevant information on the official websites of the 17 autonomous communities in the resources below (of course the information is in Spanish however there are readily available translation tools to help you understand them). 

I would recommend setting your budget using the basic rates set out in this book, however it is worth asking your lawyer if any discounts are available, especially if you are: 

• a. Legally resident in Spain, purchasing a property as your primary residence.
• b. Disabled.
• c. Purchasing a property in a rural area where there are likely to be depopulation issues.
• d. Younger than 35.
• e. Have a large family (who are legally resident and living with you).
• f. Purchasing a property with a relatively low value.