Where do you pay ITP on a used car bought in Guipúzcoa?

To the Diputación Foral de Gipuzkoa, which runs the tax under the Basque foral system. It applies only to a private sale; buying from a dealer carries no ITP.

Does a car need a valid ITV to be transferred in Guipúzcoa?

Yes, the DGT registers a change of owner only while the ITV is in date. Check the inspection card before you agree a price.

Which environmental label should a used car have in San Sebastián?

The higher the better: the DGT environmental label decides access to the low-emission zones that towns over 50,000 people, San Sebastián among them, must set up. Cars with no label face the most restrictions.

Cars

Used cars in Guipúzcoa

Found 2,003 cars

From €1,100 to €179,900, half under €20,990 · Typically 2022 with 51,158 km · Most listed: Hyundai Tucson, Ford Puma, and Ford Focus. Guipúzcoa's market runs from San Sebastián along the border corridor at Irun and into the industrial valleys of Eibar and Arrasate. As a foral territory, ITP on a private sale is paid to the Diputación Foral de Gipuzkoa rather than the Basque government.