Index
What is ITP and when is it paid
How to calculate ITP step by step
The depreciation table by age
Tax rates by autonomous community
Full practical example with numbers
When you pay ITP and when you do not
How to file and pay ITP (Form 620/621)
Mistakes that lead to supplementary assessments
Frequently asked questions
If you are buying a second-hand car from a private individual, there is a compulsory tax you must pay before you can register it in your name: the Property Transfer Tax (ITP - Impuesto de Transmisiones Patrimoniales). Without proof of payment of the ITP, the DGT will not process the transfer of ownership.
The problem is that calculating the ITP is not as simple as applying a percentage to the price you have paid. The tax authority (Hacienda) has its own valuation tables, which may not match the actual transaction price. If you declare a price lower than what the tax authority considers the car to be worth, you will receive a supplementary assessment months later with surcharges.
In this article, we explain how to correctly calculate the ITP so that you pay the right amount, no more and no less.
What is ITP and when is it paid
ITP taxes the sale of goods between private individuals. It is the equivalent of VAT but for transactions where the seller is not a professional. When you buy a car from another private individual, there is no VAT: there is ITP.
It is always paid by the buyer, never the seller. If you are selling your car, ITP is not your direct concern, although it does affect you indirectly (since the cost of ITP is part of the total cost of the transaction for the buyer, which may influence what they are willing to pay you). Check our guide on taxes when selling your car to understand the full tax implications from the seller's perspective.
Payment deadline. 30 business days from the date of the sale. If you miss the deadline, surcharges apply.
Where to pay. At the regional tax office of the autonomous community where the buyer resides (not where the car is purchased or where it is registered).
How to calculate ITP step by step
The calculation follows a three-step process.
Step 1: Determine the fiscal value of the car
Every year, the tax authority publishes tables in the BOE (Official State Gazette) with the reference value of all car models. For 2026, the current regulation is Order HAC/1501/2025, published on 23 December 2025.
These tables show the reference price of the new vehicle according to make, model, version and engine. It is an extensive document (over 300 pages) listing almost every version of every model of every brand.
To find your car in the tables, you need the make, model, exact version (including engine and power output) and the year of first registration. If you do not want to search manually through a 300-page PDF, there are free online calculators that automate the search (itpcoche.es, tramitesvehiculo.es, agency calculators).
Step 2: Apply the depreciation coefficient by age
The tax authority knows that a car loses value over time. Therefore, it applies a depreciation percentage to the reference value based on the years elapsed since its first registration.
The official depreciation coefficients for 2026 are as follows.
Years since registration | Percentage of reference value |
|---|---|
Up to 1 year | 100% |
From 1 to 2 years | 84% |
From 2 to 3 years | 67% |
From 3 to 4 years | 56% |
From 4 to 5 years | 47% |
From 5 to 6 years | 39% |
From 6 to 7 years | 34% |
From 7 to 8 years | 28% |
From 8 to 9 years | 24% |
From 9 to 10 years | 19% |
From 10 to 11 years | 17% |
From 11 to 12 years | 13% |
More than 12 years | 10% |
The resulting fiscal value = Reference value (BOE tables) × Depreciation coefficient.
Important. For cars older than 12 years, the fiscal value never drops below 10% of the reference value. This is the "fiscal floor": even if the car has almost no market value, the tax authority considers it to be worth at least 10% of what it cost when new.
Step 3: Apply the tax rate of your autonomous community
To the resulting fiscal value (after depreciation), you apply the tax rate of the autonomous community where the buyer resides. The result is the ITP to be paid.
The taxable base is always the higher of two values: the calculated fiscal value (BOE tables with depreciation) or the actual sale price declared in the contract. The tax authority always charges on the higher amount. If the price you agreed is higher than the fiscal value, you pay on the actual price. If the fiscal value is higher than the agreed price, you pay on the fiscal value.
The depreciation table by age
The depreciation table shown above is the general one for petrol and diesel vehicles. However, there are nuances based on the fuel type.
Electric and plug-in hybrid vehicles have reduced depreciation coefficients (they depreciate faster fiscally), meaning they pay less ITP. This serves as a tax incentive for sustainable mobility.
Diesel vehicles have historically had slightly higher coefficients (they depreciate less fiscally), though the difference has been narrowing in recent updates to the tables.
For the exact calculation, the definitive reference is always the BOE tables for the current year (Order HAC/1501/2025 for 2026).
Tax rates by autonomous community
ITP is a tax transferred to the autonomous communities. Each one sets its own rate, and the differences are significant.
Autonomous Community | General rate | Notes |
|---|---|---|
Andalusia | 4% (≤15 HP), 8% (>15 HP) | Differentiated by fiscal horsepower In Andalusia, the ITP depends on the fiscal horsepower. Check our guide on selling a car in Seville. |
Aragon | 4% | Very low flat fees for cars >10 years old Aragon has very advantageous flat fees for cars older than 10 years. Check our guide on selling a car in Zaragoza. |
Asturias | 4% (≤15 HP), 8% (>15 HP) | Similar to Andalusia |
Balearic Islands | 4% (≤15 HP), 8% (>15 HP) | Similar to Andalusia |
Canary Islands | ITP does not apply | Taxed under IGIC (6.5%) |
Cantabria | 8% | Single rate |
Castilla-La Mancha | 6% | Single rate |
Castilla y León | 5% (≤15 HP), 8% (>15 HP) | Differentiated by horsepower |
Catalonia | 5% | Total exemption for cars >10 years old with a fiscal value <€40,000 |
Valencian Community | 6% general | Flat fees for cars >12 years old |
Extremadura | 6% general, 8% for >15 HP | |
Galicia | 8% | The highest rate along with Cantabria |
La Rioja | 4% | One of the lowest |
Madrid | 4% | One of the lowest |
Murcia | 4% | One of the lowest |
Navarre | 4% | Charter system (Régimen foral) |
Basque Country | 4% | Charter system (Régimen foral) |
Important. Rates may have discounts or exemptions for zero-emission vehicles, large families or people with disabilities. Check the specific regulations of your region before filing.
The Canary Islands is a special case. ITP does not apply there; instead, IGIC (Canary Islands General Indirect Tax) is charged at 6.5%.
Catalonia has a relevant exemption. Cars older than 10 years with a fiscal value of less than 40,000 euros are exempt from ITP. This means that many used cars in Catalonia pay no ITP at all.
Full practical example with numbers
Let's calculate the ITP for a real case step by step.
Information: You buy a 2020 Volkswagen Golf 1.5 TSI in Madrid. The price agreed between buyer and seller is 16,000 euros.
Step 1: Reference value. According to the BOE tables, the VW Golf 1.5 TSI 150 HP has a reference value of 28,000 euros (price of the new model according to the table).
Step 2: Depreciation. The car was registered in 2020. In 2026, it is 6 years old. The depreciation coefficient for 6-7 years is 34%.
Fiscal value = 28,000 × 34% = 9,520 euros.
Step 3: Compare fiscal value with actual price. The agreed price is 16,000 euros. The fiscal value is 9,520 euros. The taxable base is the higher of the two: 16,000 euros.
Step 4: Apply tax rate. In Madrid, the ITP rate is 4%.
ITP to be paid = 16,000 × 4% = 640 euros.
If the same car were bought in Galicia (8%), the ITP would be 1,280 euros. The difference between communities is 640 euros for the same car.
Another example: old car in Catalonia
Information: You buy a 2013 Seat León 1.6 TDI in Catalonia. Agreed price: 5,000 euros.
Step 1: Reference value. 22,000 euros according to tables.
Step 2: Depreciation. 13 years → coefficient of 10% (floor).
Fiscal value = 22,000 × 10% = 2,200 euros.
Step 3: Taxable base. Higher of 5,000 (actual price) and 2,200 (fiscal value): 5,000 euros.
Step 4: Rate in Catalonia. Exemption for cars older than 10 years with a fiscal value of less than 40,000 euros. The fiscal value is 2,200 euros, well below 40,000. ITP = 0 euros.
This buyer in Catalonia pays no ITP. The same car in Galicia would pay 400 euros (8% of 5,000).
When you pay ITP and when you do not
You do pay ITP when you buy a car from another private individual. This is the most common case. Transactions between two physical persons who are not professionals are taxed under ITP.
You do not pay ITP when you buy a car from a dealership or professional who invoices you with VAT. In that case, you pay VAT (21%) instead of ITP. You do not pay both: it is one or the other.
You do not pay ITP when you buy a car in Catalonia that is older than 10 years with a fiscal value of less than 40,000 euros (Catalan exemption).
You do not pay ITP (but you do pay IGIC) in the Canary Islands. IGIC works in a similar way to ITP but with a rate of 6.5%.
You do not pay ITP on inheritances and donations. You are taxed under the Inheritance and Gift Tax (ISD), which follows different rules.
How to file and pay ITP (Form 620/621)
ITP is self-assessed: you calculate the amount, pay it and submit the proof of payment. You do not wait for the tax authority to tell you how much you owe.
Form 621 (online, recommended)
This is the standard route in 2026. Most regions allow online self-assessment through their tax portals. You log in with a digital certificate or Cl@ve, enter the vehicle and buyer details, the system calculates (or you enter) the amount, you pay by card or bank transfer and download the electronically stamped proof of receipt.
Form 620 (in person)
For regions that have not fully digitised the process, or for special cases (complex inheritances, historic vehicles, discrepancies in the data). You fill in the paper form, pay at a collaborating financial institution and present the proof of payment at the tax office.
The proof of payment is essential
Without proof of payment of the ITP (stamped by the regional tax office), the DGT will not process the transfer of ownership. It is the first step in the chain: first ITP, then transfer at the DGT. Check our guide on how to transfer a car online for the next step.
Mistakes that lead to supplementary assessments
A supplementary assessment is a letter from the tax authority saying: "you have paid less ITP than you should have, pay the difference plus surcharges". These are the mistakes that cause them.
Declaring a price lower than the fiscal value. If you sell for 5,000 euros but the fiscal value is 8,000, and the buyer pays the ITP on 5,000, the tax authority may issue a supplementary assessment for the difference. The taxable base is always the higher of the two values.
The price listed on the sales contract must reflect the actual transaction price.
Using the tables from the wrong year. The BOE tables are updated every year. If you use the 2024 tables for a 2026 transaction, the calculation may be incorrect.
Applying the wrong depreciation coefficient. Miscalculating the age of the car (for example, counting from the date of manufacture instead of the date of first registration) can give you an incorrect coefficient.
Filing in the wrong autonomous community. ITP is paid in the community where the buyer resides, not where the transaction takes place or where the car is registered. If you reside in Madrid and buy a car in Seville, you file in Madrid (at 4%), not in Andalusia.
Not declaring the transaction. Failure to file the ITP does not make it disappear. The tax authority cross-references data with the DGT and the Property Registry. If they detect a transfer without the settled ITP, you will receive the assessment with surcharges and interest.
Dealcar: sell your car without worrying about ITP
If you sell your car to a private individual, the ITP is the buyer's responsibility, not yours. But if you sell to a professional dealership through Dealcar, the transaction is simplified even further: the dealership manages all the taxation on its own (there is no ITP on purchases from individuals, the professional handles their own tax filing).
You just collect the money, hand over the keys and forget about it.
100% free for you. No commissions or hidden costs.
Get paid before handing over the keys. Bank transfer before delivering the car.
We collect the car from your home. No travel required.
No paperwork. The dealership manages the transfer, DGT and all the paperwork.
On average, €1,400 more than selling on Wallapop.
More than 12,000 cars sold and an average rating of 4.9 out of 5.
Use Dealcar's free valuation tool.
Frequently asked questions
Can I pay ITP on the actual price if it is lower than the fiscal value?
No. The taxable base is always the higher of the two values (actual price or fiscal value). If you declare on the lower one, the tax authority may send you a supplementary assessment with surcharges.
How much does ITP cost for a €10,000 car?
It depends on the autonomous community. In Madrid (4%): 400 euros. In Galicia (8%): 800 euros. In Catalonia, if the car is older than 10 years and the fiscal value is under 40,000 euros: 0 euros.
Does the seller pay any ITP?
No. ITP is always paid by the buyer. The private seller has no obligations regarding ITP.
How long do I have to pay the ITP?
30 business days from the date of the sale. If you miss this, there are surcharges ranging from 5% to 20% depending on the length of the delay.
Can I pay the ITP online?
In most autonomous communities, yes. Form 621 (online) allows self-assessment through the tax portal of the autonomous community. You will need a digital certificate or Cl@ve.
Do you pay ITP on cars in the Canary Islands?
No. In the Canary Islands, there is no ITP for vehicles. Instead, tax is paid via IGIC at 6.5%.
Index
What is ITP and when is it paid
How to calculate ITP step by step
The depreciation table by age
Tax rates by autonomous community
Full practical example with numbers
When you pay ITP and when you do not
How to file and pay ITP (Form 620/621)
Mistakes that lead to supplementary assessments
Frequently asked questions
If you are buying a second-hand car from a private individual, there is a compulsory tax you must pay before you can register it in your name: the Property Transfer Tax (ITP - Impuesto de Transmisiones Patrimoniales). Without proof of payment of the ITP, the DGT will not process the transfer of ownership.
The problem is that calculating the ITP is not as simple as applying a percentage to the price you have paid. The tax authority (Hacienda) has its own valuation tables, which may not match the actual transaction price. If you declare a price lower than what the tax authority considers the car to be worth, you will receive a supplementary assessment months later with surcharges.
In this article, we explain how to correctly calculate the ITP so that you pay the right amount, no more and no less.
What is ITP and when is it paid
ITP taxes the sale of goods between private individuals. It is the equivalent of VAT but for transactions where the seller is not a professional. When you buy a car from another private individual, there is no VAT: there is ITP.
It is always paid by the buyer, never the seller. If you are selling your car, ITP is not your direct concern, although it does affect you indirectly (since the cost of ITP is part of the total cost of the transaction for the buyer, which may influence what they are willing to pay you). Check our guide on taxes when selling your car to understand the full tax implications from the seller's perspective.
Payment deadline. 30 business days from the date of the sale. If you miss the deadline, surcharges apply.
Where to pay. At the regional tax office of the autonomous community where the buyer resides (not where the car is purchased or where it is registered).
How to calculate ITP step by step
The calculation follows a three-step process.
Step 1: Determine the fiscal value of the car
Every year, the tax authority publishes tables in the BOE (Official State Gazette) with the reference value of all car models. For 2026, the current regulation is Order HAC/1501/2025, published on 23 December 2025.
These tables show the reference price of the new vehicle according to make, model, version and engine. It is an extensive document (over 300 pages) listing almost every version of every model of every brand.
To find your car in the tables, you need the make, model, exact version (including engine and power output) and the year of first registration. If you do not want to search manually through a 300-page PDF, there are free online calculators that automate the search (itpcoche.es, tramitesvehiculo.es, agency calculators).
Step 2: Apply the depreciation coefficient by age
The tax authority knows that a car loses value over time. Therefore, it applies a depreciation percentage to the reference value based on the years elapsed since its first registration.
The official depreciation coefficients for 2026 are as follows.
Years since registration | Percentage of reference value |
|---|---|
Up to 1 year | 100% |
From 1 to 2 years | 84% |
From 2 to 3 years | 67% |
From 3 to 4 years | 56% |
From 4 to 5 years | 47% |
From 5 to 6 years | 39% |
From 6 to 7 years | 34% |
From 7 to 8 years | 28% |
From 8 to 9 years | 24% |
From 9 to 10 years | 19% |
From 10 to 11 years | 17% |
From 11 to 12 years | 13% |
More than 12 years | 10% |
The resulting fiscal value = Reference value (BOE tables) × Depreciation coefficient.
Important. For cars older than 12 years, the fiscal value never drops below 10% of the reference value. This is the "fiscal floor": even if the car has almost no market value, the tax authority considers it to be worth at least 10% of what it cost when new.
Step 3: Apply the tax rate of your autonomous community
To the resulting fiscal value (after depreciation), you apply the tax rate of the autonomous community where the buyer resides. The result is the ITP to be paid.
The taxable base is always the higher of two values: the calculated fiscal value (BOE tables with depreciation) or the actual sale price declared in the contract. The tax authority always charges on the higher amount. If the price you agreed is higher than the fiscal value, you pay on the actual price. If the fiscal value is higher than the agreed price, you pay on the fiscal value.
The depreciation table by age
The depreciation table shown above is the general one for petrol and diesel vehicles. However, there are nuances based on the fuel type.
Electric and plug-in hybrid vehicles have reduced depreciation coefficients (they depreciate faster fiscally), meaning they pay less ITP. This serves as a tax incentive for sustainable mobility.
Diesel vehicles have historically had slightly higher coefficients (they depreciate less fiscally), though the difference has been narrowing in recent updates to the tables.
For the exact calculation, the definitive reference is always the BOE tables for the current year (Order HAC/1501/2025 for 2026).
Tax rates by autonomous community
ITP is a tax transferred to the autonomous communities. Each one sets its own rate, and the differences are significant.
Autonomous Community | General rate | Notes |
|---|---|---|
Andalusia | 4% (≤15 HP), 8% (>15 HP) | Differentiated by fiscal horsepower In Andalusia, the ITP depends on the fiscal horsepower. Check our guide on selling a car in Seville. |
Aragon | 4% | Very low flat fees for cars >10 years old Aragon has very advantageous flat fees for cars older than 10 years. Check our guide on selling a car in Zaragoza. |
Asturias | 4% (≤15 HP), 8% (>15 HP) | Similar to Andalusia |
Balearic Islands | 4% (≤15 HP), 8% (>15 HP) | Similar to Andalusia |
Canary Islands | ITP does not apply | Taxed under IGIC (6.5%) |
Cantabria | 8% | Single rate |
Castilla-La Mancha | 6% | Single rate |
Castilla y León | 5% (≤15 HP), 8% (>15 HP) | Differentiated by horsepower |
Catalonia | 5% | Total exemption for cars >10 years old with a fiscal value <€40,000 |
Valencian Community | 6% general | Flat fees for cars >12 years old |
Extremadura | 6% general, 8% for >15 HP | |
Galicia | 8% | The highest rate along with Cantabria |
La Rioja | 4% | One of the lowest |
Madrid | 4% | One of the lowest |
Murcia | 4% | One of the lowest |
Navarre | 4% | Charter system (Régimen foral) |
Basque Country | 4% | Charter system (Régimen foral) |
Important. Rates may have discounts or exemptions for zero-emission vehicles, large families or people with disabilities. Check the specific regulations of your region before filing.
The Canary Islands is a special case. ITP does not apply there; instead, IGIC (Canary Islands General Indirect Tax) is charged at 6.5%.
Catalonia has a relevant exemption. Cars older than 10 years with a fiscal value of less than 40,000 euros are exempt from ITP. This means that many used cars in Catalonia pay no ITP at all.
Full practical example with numbers
Let's calculate the ITP for a real case step by step.
Information: You buy a 2020 Volkswagen Golf 1.5 TSI in Madrid. The price agreed between buyer and seller is 16,000 euros.
Step 1: Reference value. According to the BOE tables, the VW Golf 1.5 TSI 150 HP has a reference value of 28,000 euros (price of the new model according to the table).
Step 2: Depreciation. The car was registered in 2020. In 2026, it is 6 years old. The depreciation coefficient for 6-7 years is 34%.
Fiscal value = 28,000 × 34% = 9,520 euros.
Step 3: Compare fiscal value with actual price. The agreed price is 16,000 euros. The fiscal value is 9,520 euros. The taxable base is the higher of the two: 16,000 euros.
Step 4: Apply tax rate. In Madrid, the ITP rate is 4%.
ITP to be paid = 16,000 × 4% = 640 euros.
If the same car were bought in Galicia (8%), the ITP would be 1,280 euros. The difference between communities is 640 euros for the same car.
Another example: old car in Catalonia
Information: You buy a 2013 Seat León 1.6 TDI in Catalonia. Agreed price: 5,000 euros.
Step 1: Reference value. 22,000 euros according to tables.
Step 2: Depreciation. 13 years → coefficient of 10% (floor).
Fiscal value = 22,000 × 10% = 2,200 euros.
Step 3: Taxable base. Higher of 5,000 (actual price) and 2,200 (fiscal value): 5,000 euros.
Step 4: Rate in Catalonia. Exemption for cars older than 10 years with a fiscal value of less than 40,000 euros. The fiscal value is 2,200 euros, well below 40,000. ITP = 0 euros.
This buyer in Catalonia pays no ITP. The same car in Galicia would pay 400 euros (8% of 5,000).
When you pay ITP and when you do not
You do pay ITP when you buy a car from another private individual. This is the most common case. Transactions between two physical persons who are not professionals are taxed under ITP.
You do not pay ITP when you buy a car from a dealership or professional who invoices you with VAT. In that case, you pay VAT (21%) instead of ITP. You do not pay both: it is one or the other.
You do not pay ITP when you buy a car in Catalonia that is older than 10 years with a fiscal value of less than 40,000 euros (Catalan exemption).
You do not pay ITP (but you do pay IGIC) in the Canary Islands. IGIC works in a similar way to ITP but with a rate of 6.5%.
You do not pay ITP on inheritances and donations. You are taxed under the Inheritance and Gift Tax (ISD), which follows different rules.
How to file and pay ITP (Form 620/621)
ITP is self-assessed: you calculate the amount, pay it and submit the proof of payment. You do not wait for the tax authority to tell you how much you owe.
Form 621 (online, recommended)
This is the standard route in 2026. Most regions allow online self-assessment through their tax portals. You log in with a digital certificate or Cl@ve, enter the vehicle and buyer details, the system calculates (or you enter) the amount, you pay by card or bank transfer and download the electronically stamped proof of receipt.
Form 620 (in person)
For regions that have not fully digitised the process, or for special cases (complex inheritances, historic vehicles, discrepancies in the data). You fill in the paper form, pay at a collaborating financial institution and present the proof of payment at the tax office.
The proof of payment is essential
Without proof of payment of the ITP (stamped by the regional tax office), the DGT will not process the transfer of ownership. It is the first step in the chain: first ITP, then transfer at the DGT. Check our guide on how to transfer a car online for the next step.
Mistakes that lead to supplementary assessments
A supplementary assessment is a letter from the tax authority saying: "you have paid less ITP than you should have, pay the difference plus surcharges". These are the mistakes that cause them.
Declaring a price lower than the fiscal value. If you sell for 5,000 euros but the fiscal value is 8,000, and the buyer pays the ITP on 5,000, the tax authority may issue a supplementary assessment for the difference. The taxable base is always the higher of the two values.
The price listed on the sales contract must reflect the actual transaction price.
Using the tables from the wrong year. The BOE tables are updated every year. If you use the 2024 tables for a 2026 transaction, the calculation may be incorrect.
Applying the wrong depreciation coefficient. Miscalculating the age of the car (for example, counting from the date of manufacture instead of the date of first registration) can give you an incorrect coefficient.
Filing in the wrong autonomous community. ITP is paid in the community where the buyer resides, not where the transaction takes place or where the car is registered. If you reside in Madrid and buy a car in Seville, you file in Madrid (at 4%), not in Andalusia.
Not declaring the transaction. Failure to file the ITP does not make it disappear. The tax authority cross-references data with the DGT and the Property Registry. If they detect a transfer without the settled ITP, you will receive the assessment with surcharges and interest.
Dealcar: sell your car without worrying about ITP
If you sell your car to a private individual, the ITP is the buyer's responsibility, not yours. But if you sell to a professional dealership through Dealcar, the transaction is simplified even further: the dealership manages all the taxation on its own (there is no ITP on purchases from individuals, the professional handles their own tax filing).
You just collect the money, hand over the keys and forget about it.
100% free for you. No commissions or hidden costs.
Get paid before handing over the keys. Bank transfer before delivering the car.
We collect the car from your home. No travel required.
No paperwork. The dealership manages the transfer, DGT and all the paperwork.
On average, €1,400 more than selling on Wallapop.
More than 12,000 cars sold and an average rating of 4.9 out of 5.
Use Dealcar's free valuation tool.
Frequently asked questions
Can I pay ITP on the actual price if it is lower than the fiscal value?
No. The taxable base is always the higher of the two values (actual price or fiscal value). If you declare on the lower one, the tax authority may send you a supplementary assessment with surcharges.
How much does ITP cost for a €10,000 car?
It depends on the autonomous community. In Madrid (4%): 400 euros. In Galicia (8%): 800 euros. In Catalonia, if the car is older than 10 years and the fiscal value is under 40,000 euros: 0 euros.
Does the seller pay any ITP?
No. ITP is always paid by the buyer. The private seller has no obligations regarding ITP.
How long do I have to pay the ITP?
30 business days from the date of the sale. If you miss this, there are surcharges ranging from 5% to 20% depending on the length of the delay.
Can I pay the ITP online?
In most autonomous communities, yes. Form 621 (online) allows self-assessment through the tax portal of the autonomous community. You will need a digital certificate or Cl@ve.
Do you pay ITP on cars in the Canary Islands?
No. In the Canary Islands, there is no ITP for vehicles. Instead, tax is paid via IGIC at 6.5%.
