ITP Tax in Catalonia: What Changed in 2025
ITP, the Spanish transfer tax, is one of the costs to budget for when buying a resale property in Catalonia. It is different from VAT on a new build and must be considered together with notary, registration, legal advice and renovation costs.
What changed in 2025
The reform introduced a progressive calculation by value bands. The general reference described for the reform is 10% up to €600,000, 11% between €600,000 and €900,000, 12% between €900,000 and €1,500,000 and 13% on the part above €1,500,000. The previous framework used fewer bands and could produce a different result depending on the total value.
| Property value band | Reference rate |
|---|---|
| Up to €600,000 | 10% |
| €600,000 to €900,000 | 11% |
| €900,000 to €1,500,000 | 12% |
| Above €1,500,000 | 13% |
The final amount should not be estimated by applying one percentage automatically to every transaction. The taxable base, the date, the property type and the buyer’s circumstances can affect the calculation.
When can the 20% rate apply?
The rules include a higher rate for certain large property holders and residential acquisitions covered by the relevant provisions. The criteria described include owning more than ten residential properties in Catalonia, exceeding 1,500 built residential square metres or buying complete residential buildings, subject to the exceptions in force.
There are also exceptions for some individuals buying a small building for their own main residence or that of close family members. These exceptions must be checked against the buyer’s exact circumstances.
Reduced rates and reference value
A 5% reduced rate may be available for certain main-home buyers, including qualifying young buyers, large families, single-parent families and people with disabilities. Age, income and property-value conditions apply, and supporting documents should be prepared before filing.
The cadastral reference value can also affect the ITP and AJD taxable base. If it is higher than the agreed price, it may be used by the administration, so checking it before making an offer is important.
Plan the transaction carefully
The tax return and payment must be completed within the applicable legal deadline after the notarial deed. Immocenter can help buyers organise the property information and coordinate questions with tax professionals. See properties for sale and calculate the full purchase budget before making an offer.
Important: this article is general information. Rates, requirements, reference values and deadlines can change. Confirm your situation with a Catalan tax or legal adviser before signing.