Note
Transfer tax (ITP) in Catalonia
Quick answer
Catalonia taxes housing on a four-bracket scale of 10% to 13%, with the top bracket starting above €1,500,000. Large holders pay 20%. We have not yet re-read the limits of the lower brackets in the official text, so we do not print them.
Applies toBuyers of a resale home in Catalonia, including Barcelona and the Costa Brava and Costa Dorada. New homes carry VAT and stamp duty, covered separately.
On this page: 7 sections
What changed
- Page published. Lower bracket limits withheld pending verification.
§ 1A scale, not a rate
The official text of the decree-law of 2025, republished in the BOE, sets the housing rate from a scale of four brackets: 10%, 11%, 12% and 13%. The rate rises with the value of the home, which is why Catalonia is described as 10% to 13% and not as a single figure.
§ 2The top bracket
The top bracket of 13% starts above a value of €1,500,000. Homes below that value fall into the lower brackets, and the exact limits are in the official text. We have not yet re-read those limits, so we do not print them and do not give an example calculation.
§ 3Large holders
A buyer who is a large holder, or who buys a whole residential building, pays 20%. Most individual buyers of a single home are not in this group, but a buyer who already owns several homes should ask their adviser whether the definition applies.
§ 4Before you sign
Ask your adviser for the tax on your own price and reference value, using the scale in force at the date of the deed. The tax base is the higher of the reference value and the price. The tax is paid after signing, and registration depends on the payment.
§ 5Buying in Catalonia: what to ask
Catalonia combines a large city market, a long coastline and an inland market with very different prices. Because the tax comes from a scale, the price and the reference value matter more here than in a flat-rate region. Ask your adviser to calculate the tax for your price and reference value, using the scale in force on the date of the deed, and to explain each step.
If you already own other homes, ask whether the large-holder rule could apply to you. Do not use an online calculator whose assumptions you cannot see, and do not rely on a figure from a source that does not say which year's scale it uses.
§ 6After the deed
Keep the receipt for the tax payment, the deed and the registry entry together in one folder. If you sell one day, the buyer's adviser will ask for them, and the tax authority in Catalonia can ask you to show how the base was set. A note of the reference value you were given, and who gave it, costs nothing to keep and can save an argument years later.
§ 7How other regions compare
The rate in one region says little until it is set beside the others. For the rules that all of them share, see how ITP works.
If you are weighing several areas, read the rate in Andalusia next, then the rate in the Balearics.
Buyers choosing between regions often set the rates in the Basque Country beside the regional picture.
For other parts of the country, see the rate in Castilla-La Mancha and what Galicia charges.
What Madrid charges and what Murcia charges show how different neighbouring systems can be.
Two more systems to look at are the conditions for reduced rates and what the Valencian Community charges.
FAQRelated questions
What is the ITP rate in Catalonia?
It is not a single figure. Housing is taxed on a scale of four brackets, and the rate depends on the value of the home. Ask your adviser to apply the scale to your price and reference value, and confirm the result in writing.
Why do you not print all the bracket limits?
Because we have not yet verified every limit in the official text, and a wrong limit changes the tax. We print what we have checked. Use the regional tax authority or your adviser for the full table until we complete the check.
Who is a large holder?
A buyer who owns a large number of homes, or who buys a whole residential building, can face a much higher rate. Most individual buyers are not affected, but check the definition with your adviser if you own several properties.
Sources
- Boletín Oficial del Estado: Ley 11/2021 de prevención y lucha contra el fraude fiscal (BOE-A-2021-11473) (official source, opens in a new window), Reference value as ITP tax baseLast checked 17 October 2026
- Boletín Oficial del Estado: Decreto-ley 5/2025 de Cataluña (BOE-A-2025-10270) (official source, opens in a new window), Article 5, amending article 641-1 of the Código tributario de CataluñaLast checked 17 October 2026
Tax note. Rates depend on the region, the type of property and the buyer, and they change. Figures here are dated and sourced; examples are illustrative and show their assumptions. Confirm yours with the regional tax agency or a tax adviser.