ITP guide · Catalonia

ITP in Catalonia 2026: rate scale, reductions and rebates

Updated: July 8, 2026 · Legislation verified against official sources

General rate 2026 10–13% scale

Reductions and reliefs: Bracketed scale from 10% to 13% (20% large holders); 5% young buyers ≤35, large and single-parent families, disability and victims; 7% VPO; 4/3% rural.

Calculate your ITP and mortgage in Catalonia ↓

If you buy a second-hand home in Catalonia, the tax you will pay is not IVA but the Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados in its Transmisiones Patrimoniales Onerosas modality (ITP-TPO, the property transfer tax). It is always paid by the buyer and administered by the Agència Tributària de Catalunya (ATC, the Catalan tax agency).

Catalonia overhauled this tax in 2025. Decreto ley 5/2025, de 25 de marzo (DOGC núm. 9379, de 26-3-2025), ratified by Resolución 201/XV del Parlamento de Cataluña, de 7 de mayo de 2025, replaced the old 10%-11% rate with a bracketed scale from 10% to 13%, created an increased 20% rate for large holders and purchases of entire buildings, expanded the reduced rates and abolished the 70% rebate for real estate companies (abolition in force since 27 March 2025). The remaining measures have been in force since 27 June 2025 and are incorporated into libro sexto of the Código tributario de Cataluña (Decreto legislativo 1/2024). On top of that, since August 2025 there has been a special regime for rural municipalities (Ley 8/2025). Everything that follows is the regime in force today, 8 July 2026.

The essentials at a glance

Item Regime in force in 2026
General rate Bracketed scale: 10% - 11% - 12% - 13% depending on the property value (art. 641-1.1 libro sexto)
Protected housing (VPO) 7% (art. 641-1.2)
Buyers aged 35 or under, large and single-parent families, disability, victims of gender-based violence 5% with an income cap of €36,000 (arts. 641-2 a 641-5 bis)
Primary residence in a rural municipality 4% (3% in special-attention municipalities) (arts. 62-63 Ley 8/2025)
Large holders and entire residential buildings 20% (art. 641-1.5 y 641-1.6)
Deadline and form 1 month from the deed, modelo 600 (ATC)

When ITP is due (and when it is not)

ITP-TPO is levied on the purchase of a resale home (a second or subsequent transfer) between private individuals or when the transaction is not subject to IVA or is exempt from it. If you buy a new home from the developer, you do not pay ITP: you pay IVA at 10% plus the variable AJD charge, which in Catalonia is 1.5% (art. 642-1.d) libro sexto). The two modalities are incompatible with each other on the same transaction.

The taxable base: the Cadastre reference value

Since 2022, the taxable base for real estate is the reference value set by the Dirección General del Catastro in force on the accrual date; however, if the agreed price or the declared value is higher, tax is paid on the higher figure. If the property has no reference value, the base is the highest of these amounts: declared value, price or market value (art. 10 del Texto Refundido de la Ley del ITPAJD, Real Decreto Legislativo 1/1993, as amended by Ley 11/2021). You can check the reference value at the Sede Electrónica del Catastro (Cadastre’s online office) before signing.

The general rate: the bracketed scale

Since 27 June 2025 this scale applies based on the total value of the property (art. 641-1.1 libro sexto del Código tributario de Cataluña, as worded by art. 5.1 del Decreto ley 5/2025):

Property value from (€) Tax accrued (€) Remaining value up to (€) Rate (%)
0 0 600,000 10
600,000 60,000 300,000 11
900,000 93,000 600,000 12
1,500,000 165,000 Onwards 13

Examples: on a €250,000 home you pay €25,000 (10%); on a €700,000 home, €60,000 + 11% of €100,000 = €71,000. The law frames the result as an “average rate” calculated on the total value of the property: if you buy only a share (for example, 50%), the bracket is determined by the total value and that average rate is applied to your share.

Increased rates: 20% for large holders and entire buildings

  • Large holder: 20% on transfers of homes (including a storage room and up to two parking spaces acquired together) when the buyer, whether an individual or a company, is a large holder: owner of more than 10 residential properties — or more than 1,500 m² of built residential floor space — in Catalonia, or holder of 5 or more urban residential properties in a stressed residential market area (garages and storage rooms do not count). Social housing developers, non-profit entities providing housing to vulnerable people, and purchases of a registered office or workplace are excluded (art. 641-1.5, introduced by Decreto ley 5/2025).
  • Entire residential building: 20% for any buyer, with one exception designed for families: it does not apply if the acquirer is an individual, the building has a maximum of 4 homes and all of them will be the primary residence of the buyer and of relatives up to the second degree (art. 641-1.6).

Reduced rates in force in 2026

In all the following cases, the income cap is measured the same way: the sum of the general and savings taxable bases minus the personal and family allowance on the last IRPF return cannot exceed €36,000.

Buyers aged 35 or under: 5%

  • The property must become the buyer’s primary residence (art. 641-5.1, as worded by art. 5.2 del Decreto ley 5/2025, which raised the age limit from 32 to 35).
  • Be 35 or under on the accrual date (the signing).
  • Income (under the rule above) not exceeding €36,000.
  • Note: on a resale purchase the benefit is this 5%; the 100% rebate for young buyers created by the same decreto ley applies to the variable AJD charge (new-build purchases with IVA), not to ITP (art. 642-6).

Large families: 5%

  • The buyer must be a member of the large family and the home must be their primary residence (art. 641-2).
  • Combined income of the family members not exceeding €36,000, increased by €14,000 for each child above the legal minimum for large-family status.

Single-parent families: 5%

  • Same scheme: primary residence and family members’ income not exceeding €36,000 + €14,000 for each child above the minimum required for the special category (art. 641-3).

People with disabilities: 5%

  • Primary residence of a taxpayer legally recognised as a person with a physical, mental or sensory disability, or where the disability affects a member of their family unit (art. 641-4).
  • Family-unit income not exceeding €36,000.

Victims of gender-based violence: 5%

  • Accreditation through the means of proof set out in the Catalan Ley 5/2008; the purchase must be driven by the need to move home because of that circumstance; the buyer must effectively and permanently occupy the home for a period of 12 months from the purchase (or from completion of construction works) and live in it for 3 continuous years; income not exceeding €36,000 (art. 641-5 bis, introduced by Decreto ley 5/2025).

Officially protected housing: 7%

  • Transfers of officially protected homes and rights in rem over them, except security rights (art. 641-1.2).

Primary residence in a rural municipality: 4% (3% in special-attention municipalities)

  • A temporary measure under Ley 8/2025, de 30 de julio, del Estatuto de los municipios rurales (in force since 20-8-2025, for a 4-year period). It requires being a member of a family unit with children up to 16 years old schooled in the rural municipality (or an affiliated school; not required for children up to 3) and income not exceeding €36,000 (art. 62). There is a variant for buying and renovating homes built before 1-1-1970, also at 4%/3%, with the same income cap for the taxpayer (art. 63). These are provisional rates conditional on meeting the requirements.

Rebates and deductions on the tax due

For the private buyer of a resale home there is no general rebate on the TPO tax due: the benefits take the form of reduced rates. The rebates in force target specific cases: 100% for handing over the primary residence to the lender in payment of the debt (dación en pago) — capped at the tax corresponding to the first €100,000 of taxable base — and for its subsequent buy-back within 10 years (art. 641-10); 100% for public developers and non-profit social developers (art. 641-7); 100% for non-profit housing cooperatives (art. 641-12); 50% for converting office buildings into VPO (art. 641-13); 50% for purchases of a company’s registered office or workplace, subject to employment requirements (art. 641-14); 95% — 99% for young farmers — on rural land of agricultural holdings and 95% on title proceedings (expedientes de dominio) and notarial acts concerning agricultural land (arts. 641-15 y 641-16, Decreto ley 21/2025); and 75% on title proceedings over properties in rural municipalities (art. 64 Ley 8/2025).

Important for anyone selling to a real estate firm: the old 70% rebate for real estate companies buying homes to resell (art. 641-8) was repealed with effect from 27-3-2025 (apartado 2 of the repealing provision of Decreto ley 5/2025, which entered into force the day after its publication in the DOGC; confirmed by the ATC).

How to pay: form and deadline

Self-assessed using the ATC’s modelo 600, online or in person by appointment. The deadline is one month from the date of the act or contract (the deed), counted date to date; if the last day falls on a Saturday, Sunday or public holiday, it is extended to the next working day (source: ATC, procedure “Declarar transmissions patrimonials oneroses amb el model 600”).

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Frequently asked questions about the ITP in Catalonia

How much ITP is paid in Catalonia in 2026? ▼

The current general rate is 10–13% scale. There are also reduced rates and reliefs: Bracketed scale from 10% to 13% (20% large holders); 5% young buyers ≤35, large and single-parent families, disability and victims; 7% VPO; 4/3% rural. Every relief has detailed requirements, explained in this guide with its legal citation.

Who pays the ITP and what is the deadline in Catalonia? ▼

The buyer of the resale home always pays the ITP, through a self-assessment filed with the corresponding tax administration. The usual deadline is 30 working days or one month from signing the deed; the exact form and deadline are covered in this guide.

What value is the ITP calculated on in Catalonia? ▼

On the cadastral reference value or the purchase price if higher (art. 10 TRLITPAJD, since 2022). Paying a price below the reference value does not reduce the tax.

Do new-build homes pay ITP in Catalonia? ▼

No. A new home bought from the developer is subject to 10% VAT (4% for special-regime subsidised housing) plus stamp duty (AJD). The ITP only applies to resale homes in Catalonia.

Comparing with another region?

The same home can pay a very different tax a few kilometres away: check the current ITP in every other region.

Andalusia 7% Aragon 8–10% scale Asturias 8/9/10% by value Balearic Islands 8–13% scale Canary Islands 6.5% Cantabria 9% Castilla y León 8% (+10% above €250,000) Castilla-La Mancha 9 % Ceuta and Melilla 6% with a 50% rebate → 3% effective Valencian Community 9% (11% above €1M) Extremadura 8/10/11% scale Galicia 8 % La Rioja 7% Madrid 6% Murcia 7.75% Navarre 6% Basque Country 4% housing (7% general)