Who can pay the reduced rate of property transfer tax (ITP) in Catalonia and how much is it?

Question

José Manuel Alburquerque · Accepted Answer

In Catalonia, young people aged 35 or under, large families or single-parent families, people with disabilities and victims of gender-based violence pay 5 %, instead of the general scale starting at 10 %, if they are buying their principal residence and do not exceed an income limit. That limit is 36.000 euros and for large or single-parent families it rises according to the number of children. Officially protected housing (“vivienda de protección oficial”) pays 7 %. In rural municipalities there are rates of 4 % and 3 % for some families with children. The reduced rate must be claimed when filing the return and, if the requirements are later not met, the difference must be paid with interest. Who pays 5 % The home must be your principal residence and you must fall into one of these categories: Being 35 or under on the date of the deed. The income that counts is the one shown in your last “IRPF” return (Spain's personal income tax), adding together the general tax base and the savings tax base and deducting the personal and family allowance. It cannot exceed 36.000 euros. It is not your gross salary, but a figure taken from the return that is usually lower. If you did not file a return because you were not required to, the rules do not say how your income is measured, so it is advisable to check beforehand with the “Agència Tributària de Catalunya”, the Catalan tax authority. Until 26 June 2025 the maximum age was 32. Belonging to a large family or a single-parent family, if the family's income does not exceed 36.000 euros. That limit rises by 14.000 euros for each child above the minimum needed to qualify as such. Having a recognised disability, if the family's income does not exceed 36.000 euros. It is advisable to check first that the recognised degree of disability is the one the rules require. Being a certified victim of gender-based violence and buying the home because you have had to move as a result of that violence. Income cannot exceed 36.000 euros and you must live in the home for at least twelve months. Other reduced rates 7 % on the purchase of an officially protected home. In rural municipalities, 4 %, or 3 % in those the law classes as requiring special attention, for the principal residence of a family with children aged up to 16 enrolled at school in the municipality or at the school assigned to them. Income cannot exceed 36.000 euros. With children under three, school enrolment is not required. The same rates for buying a home built before 1970 in a rural municipality, renovating it and living in it, with the same income limit. What to watch out for That it really is your principal residence. In general, you must move in within twelve months of the purchase and stay for at least three consecutive years. If two people buy and only one meets the requirements, the reduced rate applies only to that person's share. The other's share is taxed at the general scale. There is no maximum price for the home. What counts is income. It is claimed in the tax self-assessment, Form 600, by stating the applicable rate. The Catalan tax authority does not apply it of its own accord. If you later stop meeting a requirement, for example because you do not move into the home, you have one month from then to file a supplementary self-assessment and pay the difference with interest. In the rest of Spain each autonomous community has its own reduced rates, with different ages and requirements.