What taxes do you pay when buying a home in Catalonia?
It depends on whether the home is second-hand or new. On a second-hand home, the buyer pays property transfer tax (the “impuesto de transmisiones patrimoniales”, ITP), which in Catalonia is 10 % up to 600.000 euros and rises in bands above that figure. If it is new and the developer is selling it, the buyer pays VAT, generally at 10 %, plus stamp duty on the deed (the “impuesto de actos jurídicos documentados”, AJD), which in Catalonia is 1,5 %. ITP and AJD are calculated on the price or, if higher, on the “valor de referencia”, the reference value set by the Spanish land survey office, the “Catastro”. Some buyers, such as young people, have a reduced rate, whereas large-scale landlords (“grandes tenedores”) pay 20 %.
Alburquerque Abogados
José Manuel AlburquerqueSecond-hand homes
If you buy from a private individual, or from a company selling a home that has already been used, you pay ITP. By law it is a tax on the buyer, so even if something different is agreed, the tax authorities will claim it from you. The deed of sale does not also attract AJD.
Since 27 June 2025, ITP on homes in Catalonia has been calculated using this banded scale. As with the “IRPF”, Spain's personal income tax, each percentage applies only to the part of the value that falls within its band:
- Up to 600.000 euros, 10 %.
- From 600.000 to 900.000 euros, 11 %.
- From 900.000 to 1.500.000 euros, 12 %.
- Above 1.500.000 euros, 13 %.
For example, on a flat costing 700.000 euros, 60.000 euros is paid on the first 600.000 and 11.000 on the other 100.000, making 71.000 euros in total. This scale is set by the “Código tributario de Cataluña”, the Catalan Tax Code, as worded by Decree-Law 5/2025.
There is an exception designed for investors acting as businesses. If a company sells you a used home and you can deduct the VAT, the company can waive the VAT exemption. The sale then attracts VAT instead of ITP and the deed attracts AJD at 3,5 %.
New-build homes
If you buy a newly built or renovated home from the developer, on its first sale, you do not pay ITP. You pay the VAT charged by the developer, which is 10 % in general and 4 % for officially protected housing (“vivienda de protección oficial”) under the special regime or publicly developed. You also pay AJD on the deed, which in Catalonia is 1,5 %. Young people aged 35 or under with an income of up to 36.000 euros do not pay that AJD if they are buying their principal residence.
Other costs worth distinguishing
- The “plusvalía municipal”, the municipal capital gains tax, is generally a tax on the seller.
- The AJD on the mortgage deed is paid by the bank.
- Notary fees and the fees of the “Registro de la Propiedad”, the Land Registry, are not taxes. In Catalonia, unless otherwise agreed, they are also paid by the buyer.
In the rest of Spain, ITP and AJD are set by each autonomous community, so the rates vary from one to another. VAT is the same, except in the Canary Islands, Ceuta and Melilla, which have their own taxes.
This answer is provided for educational purposes and offers initial guidance on the question raised. Every matter has its own circumstances and nuances that require individual assessment. For that reason, before taking decisions with significant consequences, it is advisable to consult a professional and not to rely solely on this information. Personalised advice makes it possible to apply these explanations to the specific case and to assess the options available with greater certainty.