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Understand Navarra’s foral tax regime (IRPF, ITP, ISD)

Navarra has its own tax agency (Hacienda Tributaria de Navarra / Hacienda Foral) and its own rules for income tax (IRPF), transfer tax, inheritance tax and others, different from the rest of Spain’s common regime.

Why it matters
If you live in Navarra you file income tax with the regional agency, not the Agencia Tributaria, and rates differ.
When
When you become a tax resident in Navarra, buy a home or receive an inheritance.
Official page
ITP y AJD - Hacienda
Last checked
7 Oct 2026

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