- The AEAT (Agencia Estatal de Administración Tributaria) receives and collects IRPF: the ATC page states plainly that IRPF is a state tax collected by the AEAT [2].
- The ATC (Agència Tributària de Catalunya) handles taxes devolved to Catalonia or its own taxes: ITP and AJD, inheritance and gift tax, wealth tax, tourist tax, the tax on empty homes and others [1].
- Catalonia sets its own regional IRPF scale and deductions, but you file modelo 100 with the AEAT [2][5].
- The Catalan wealth tax is filed through the AEAT website, while its revenue is fully assigned to the Generalitat de Catalunya [3].
- The non-resident modelo 210 is filed with the AEAT [6]. ITP on modelo 600 after buying a home is filed with the ATC within one month of the date of the deed [4].
What is the AEAT and what is it responsible for?
The AEAT, Agencia Estatal de Administración Tributaria, is the state tax authority. It receives the IRPF return (modelo 100) and the non-resident tax return (modelo 210), and taxes are paid through its sede electrónica [2][5][6]. Its portal hosts the Renta campaign, Cl@ve and the payment gateway with an NRC, covered in detail in how to pay tax online through the AEAT.
What is the ATC and what does it handle?
The ATC, Agència Tributària de Catalunya, is the Catalan tax agency. Its catalogue of taxes includes ITP and AJD (modelo 600 and others), inheritance and gift tax (modelos 650, 651 and 652), wealth tax, the tourist tax (on stays in tourist accommodation), the tax on CO2 emissions from vehicles, the tax on empty homes and several others [1]. ATC procedures fall into three areas: gestión (assessment and processing), recaudación (collection) and inspección (audit) [9].
The ATC sees visitors by appointment, booked online, by phone or in person. Its list of services includes separate appointments for modelos 600, 620, 650, 651 and 652, for wealth tax, and for enforcement and payment plans [7].
Who handles IRPF and wealth tax in Catalonia?
In Catalonia IRPF is handled by the AEAT. The ATC itself states that IRPF is a state tax collected by the AEAT, while Catalonia regulates its regional part: the rate scale and deductions, for example for renting a home and for the birth of a child [2]. Even so, for the Renta 2025 campaign the ATC provided 40 offices that help you prepare your return: they were open from 8:30 to 14:00 by appointment [2].
Wealth tax works differently. For residents of Catalonia its revenue is fully assigned to the Generalitat, but you must file the return on the AEAT website: the ATC refers to the AEAT for the deadline and filing procedure [3]. For 2025 the deadline ran from 8 April to 30 June 2026, and with direct debit of the payment you had to file by 25 June [3]. More: wealth tax in Catalonia.
Which tax is filed where: summary table
| Tax or form | Who receives it | What the official pages say |
|---|---|---|
| IRPF, modelo 100 | AEAT | Catalonia sets the rate and deductions for the regional part; the AEAT collects the return [2][5] |
| Modelo 210 (non-resident) | AEAT | Filed on the AEAT sede [6] |
| Wealth tax | Filed on the AEAT website; the revenue goes to Catalonia | For residents of Catalonia the tax revenue is fully assigned to the Generalitat [3] |
| ITP and AJD, modelo 600 | ATC | Deadline usually one month from the date of the deed or contract [4] |
| Inheritance tax, modelos 650 and 660 | ATC | Deadline six months from the date of death; a further six-month extension can be requested in the first five months [8] |
| Gift tax, modelo 651 | ATC | The form is listed in the ATC catalogue [1] |
The table shows only what the authorities’ pages say. Property taxes are covered in taxes when buying a flat in Catalonia and inheritance and gift tax.
Where to start if you don't know which authority to go to?
Start from the name of the tax or the form number, not from the city: the tax determines the form. If it is IRPF, Patrimonio or modelo 210, go to the AEAT sede. If it is ITP, inheritance, gifts or tourist tax, check the ATC catalogue. If you are not sure which tax applies to you at all, that is a question for a gestor: the authorities do not say in advance which tax your case falls under. The general steps for moving and obtaining a residence permit in Barcelona are described in the section residence permit in Barcelona; help with tax and administrative procedures is discussed at a consultation.
Frequently asked questions
What is the difference between the AEAT and the ATC?
Who do you pay IRPF to in Barcelona, the ATC or the AEAT?
Where do you file wealth tax in Catalonia?
Where do you pay ITP when buying a flat in Barcelona?
Can you book an appointment with the ATC online?
What should you do if it is unclear which authority to contact?
Official sources
- ATC · Nuestros tributos ↗
- ATC · Impuesto sobre la renta de las personas físicas ↗
- ATC · Impuesto sobre el patrimonio ↗
- ATC · Declarar transmisiones patrimoniales onerosas con el modelo 600 ↗
- AEAT · Plazo y forma de presentación de las declaraciones, Renta 2025 ↗
- AEAT · Declaración del IRNR sin establecimiento permanente: modelo y plazo ↗
- ATC · Cita y tramitación atendida ↗
- ATC · Declarar una herencia (modelos 650 y 660) ↗
- ATC · Quiénes somos y qué hacemos ↗
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.