Buying

Costs of Buying Property in Catalonia: ITP, AJD, Notary

Written by Mihael Zanjkovic · Published 2026-10-31 · 3 min read

In briefIn Catalonia, a resale home pays ITP transfer tax in bands (10% up to €600,000, up to 13% in the higher bands) and a new build pays 10% VAT plus 1.5% AJD stamp duty. Notary, land registry and agent fees come on top.

When you buy a home, the price is only part of the money you need. The taxes and costs of the purchase differ depending on whether you buy a resale home or from a developer, and Catalonia has some particulars worth knowing before you sign.

Resale homes: ITP

If you buy from a private seller, you pay the transfer tax (ITP, Impuesto de Transmisiones Patrimoniales). Since June 2025 the scale in Catalonia is progressive and applies in bands:

Up to €600,000: 10%
From €600,000 to €900,000: 11%
From €900,000 to €1,500,000: 12%
Above €1,500,000: 13%

For example, on a €250,000 home the ITP is €25,000.

Reduced 5% rate

A reduced rate of 5% exists if you buy your main residence and fit one of these profiles: aged 35 or under, a large family, a single-parent family, a disability of 65% or more, or a victim of gender-based violence. The limit is a taxable base of €36,000 in your latest income tax return (general plus savings base, minus personal and family minimums); for large and single-parent families it rises by €14,000 for each child above the legal minimum. You must move in within 12 months and keep it as your main residence for three years, and the reduced rate is provisional: if you stop meeting the conditions, a supplementary return at the general rate is due. Reduced rates also exist for rural municipalities and rehabilitation there.

What value you pay on, and the 20% rate

ITP is not calculated on the price alone: the taxable base is the highest of the cadastral reference value, the declared value and the agreed price. If you think the reference value harms you, you can ask the Tax Agency of Catalonia to rectify the self-assessment.

Since 27 June 2025 a 20% rate applies when the buyer is a large holder (more than 10 urban residential properties in Catalonia, a definition that changed in 2026), with exceptions, for example if the home will be the buyer's main residence for three years. If that is you, check the ATC website first.

New builds: VAT and AJD

If you buy from a developer you do not pay ITP. You pay VAT (IVA; 10% as a general rule for housing) and stamp duty (AJD, Impuesto de Actos Jurídicos Documentados), which in Catalonia is 1.5%.

Other costs

On top of the taxes, count on:

Notary: the deed of sale (escritura).
Land Registry: registering the property in your name.
Gestor (administrative agent): filing the tax payment and the registration.
Valuation, if you are taking out a mortgage.

The amounts depend on each case, which is why the calculator lets you adjust them with the figures from your real budget.

Work out your costs

With the calculator for the costs of buying in Catalonia you get an estimate of the total and of how much you need to save. If you want to look at your specific case, message me on WhatsApp.

The rules can change, often by decree-law: always confirm with the Tax Agency of Catalonia (Agència Tributària de Catalunya) or your tax adviser.