- ITP and AJD are two forms of a single tax, ITPAJD (Real Decreto Legislativo 1/1993). When you buy a home, either ITP applies or the pair IVA and AJD [1][2].
- ITP is paid when no IVA is charged: the seller is a private individual, or a business seller whose transaction is exempt from IVA. If IVA has to be paid, the tax on the document is AJD [2].
- The general ITP rate in Catalonia is 10% for a property up to €600,000, rising in steps to 13% above that (according to the ATC as of 2 October 2026) [3].
- AJD on a purchase with IVA in Catalonia is 1.5%; if the seller has waived the IVA exemption, it is 3.5% [2][4].
- ITP and AJD are paid by the buyer, whatever the parties write in the contract. The deadline for the modelo 600 self-assessment is one month from the date of the transaction [1][5][7].
- Reduced ITP rates apply to the main home of young buyers, large families, people with disabilities and several other categories; see the ATC page for the conditions [3].
What are ITP and AJD?
ITP and AJD are not two separate taxes but two forms of the Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados (ITPAJD). The tax is governed by Real Decreto Legislativo 1/1993, and the rates and procedure for properties in Catalonia are set by the Agència Tributària de Catalunya (ATC) [1][3]. ITP is a tax on the transfer of assets for consideration (Transmisiones Patrimoniales Onerosas, TPO). AJD is a tax on the notarial document itself (Actos Jurídicos Documentados), paid in addition to IVA [1][4].
When do you pay ITP, and when IVA and AJD?
Which one applies depends on the seller and the property. The ATC draws the line as follows: a transaction falls under ITP when no IVA is payable. This covers buying from a private individual, buying from a business whose transaction is exempt from IVA, and the transfer of a property together with an independent business.
IVA and AJD apply when IVA is payable, for example on the first sale of a new home by a developer, if the transaction is executed in an escritura pública [2]. These taxes do not add up: transactions subject to IVA are not subject to ITP [1]. For the first sale of a home, IVA is 10% (Article 91 of Ley 37/1992) [6]. The classification of a specific transaction is confirmed by the notary or a gestor.
What are the ITP rates in Catalonia?
The general rate rises in steps, like a scale: each portion of the property value is taxed at its own rate [3]:
| Portion of the property value | Rate on that portion |
|---|---|
| Up to €600,000 | 10 % |
| €600,000 to 900,000 | 11 % |
| €900,000 to 1,500,000 | 12 % |
| Over €1,500,000 | 13 % |
This scale has applied since 27.06.2025; before that, the 10% threshold was €1,000,000 [3]. For a buyer considered a gran tenedor, the rate is 20%: this is an owner of more than 10 residential properties in Catalonia, or more than 1,500 m² of housing, or five or more residential properties in municipalities with a stressed housing market. For taxable events from 14 July 2026, these properties are counted across all zones together; previously only within one zone [3].
The 20% rate does not apply if the buyer acquires the home as their main residence (the ATC considers a main residence to be a home where the person lives continuously for three years) [3]. The reduced 5% rate covers the main home of a young buyer (from 27.06.2025, aged up to and including 35), large families, people with disabilities, single parents and victims of gender-based violence; for rural municipalities the rates are 4% and 3% [2][3]. All conditions are set out on the ATC page.
What is AJD and what is its rate?
AJD is charged on the first copy of an escritura if the document has a valuable subject matter and records an act that is entered in a register, and the act itself is not subject to ITP, inheritance and gift tax or capital duty [4][1]. On a purchase with IVA, the AJ4 rate applies: 1.5%. If the seller has waived the IVA exemption, the AJ5 rate applies: 3.5% from 27.06.2025, previously 2.5% [4]. The tax on a mortgage escritura is paid by the bank as lender; its rate in Catalonia is 2% [4][1].
Who pays and by when?
ITP is paid by the acquirer, regardless of any agreement between the parties [1][7]. AJD is paid by whoever acquires the right, and in the case of a mortgage escritura by the lender [1][4]. Self-assessment deadline: one month from the date of the transaction or of the notarial document. If the deadline falls on a Saturday, Sunday or public holiday, it moves to the next working day [5][4]. Late filing incurs a recargo, and after 12 months interest as well [5]. The form is modelo 600, filed with the ATC [3][5].
How does ITP differ from AJD?
| Feature | ITP (TPO) | AJD |
|---|---|---|
| When | Seller does not charge IVA | Transaction with IVA, executed in an escritura |
| What is taxed | Transfer of the property for consideration | The notarial document |
| Rate in Catalonia | 10-13%, reduced 3-5%, 20% for a gran tenedor | 1.5%, 3.5% if the IVA exemption is waived |
| Who pays | The buyer | The buyer; for a mortgage, the lender |
| Deadline | 1 month | 1 month |
What depends on the case?
What depends on the case: how the transaction is classified (ITP or IVA), entitlement to a reduced rate and whether the buyer counts as a gran tenedor. Catalonia changed its rates in 2025, so check them against the ATC page before the transaction. Help with documents and filing: documents and support. Other purchase costs are described in the articles IBI and plusvalía and taxes on buying in Catalonia; IVA rates are covered in the article IVA in Spain.
Frequently asked questions
How much ITP does a buyer of a resale home pay in Catalonia?
What is AJD and when is it added to IVA?
Who pays ITP and AJD: the seller or the buyer?
What is the deadline for filing modelo 600?
Is there a reduced ITP rate?
Do you pay ITP when buying a new-build home?
Official sources
- BOE · Real Decreto Legislativo 1/1993 (ITPAJD), Articles 7, 8, 29 and 31 ↗
- ATC · Compraventa de bienes inmuebles (TPO and IVA/AJD) ↗
- ATC · Tarifes, tipus impositius i quota (TPO) ↗
- ATC · Actos jurídicos documentados: documentos notariales ↗
- ATC · TPO: meritación, plazo de presentación y pago ↗
- BOE · Ley 37/1992 del IVA, Articles 4 and 91 ↗
- ATC · TPO: sujeto pasivo ↗
Sources reviewed on 02.10.2026. Consolidated texts and government reference pages are for information only: applying the law depends on official publications, amendments and the specific circumstances. Reviewed by lawyer Francisco Romero Jiménez (ICAB 33641) on 21.10.2026.
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ReloVictory · Sources reviewed 02.10.2026 · Not a substitute for individual legal advice.