New build or resale property in Spain: what is different

What counts as a new build and a resale home in legal terms?

For tax purposes, a new build (obra nueva) is the first transfer of a finished building made by the developer after construction or refurbishment. The Generalitat explains that the transfer stops being the first one if, before the sale, the home was used continuously for 2 years or more by the owner, a usufructuary or a tenant without a purchase option, and the buyer is a different person [1]. Everything else is treated by the tax authorities as a resale home (segunda mano) [1].

A separate case is buying off plan (sobre plano), while the building is still under construction. The tax and guarantees are the same as for a new build, but there are added risks over the completion date and the quality of materials [8].

What taxes does the buyer pay on a new build and on a resale home?

The tax depends on whether the sale is subject to IVA. If it is, the transaction carries IVA and AJD (impuesto sobre actos jurídicos documentados, the stamp duty on notarised documents). If it is not, ITP (impuesto sobre transmisiones patrimoniales onerosas) is paid [1].

For resale homes there are reduced rates if the property will be your main residence: 5% for buyers under 35, large families and other categories, 4% and 3% in rural municipalities. The conditions for each relief are set out on the Agència Tributària de Catalunya page [2]. If the seller and buyer state a price below the valor de referencia (the reference value from the cadastre), the tax is calculated on the reference value [1].

The plusvalía (plusvalía municipal) is paid by the seller unless the parties agree otherwise [4].

What guarantees does a new-build buyer have?

A new build is protected by the building law, Ley 38/1999 (LOE). The periods run from the handover of the property without reservations: 10 years for the foundations, columns, beams and other structural elements that affect stability, 3 years for defects in services and construction that breach the requirements for housing, and 1 year for defects in finishes. The developer is jointly liable with the other parties involved in the construction [5].

The law backs these periods with damage insurance or similar guarantees, and for housing with 10-year insurance (seguro decenal). The Generalitat names it as a condition for registering a new build in the Registro de la Propiedad [5][7].

Money paid before construction is finished is protected separately. From the moment the building licence is granted, the developer must arrange a bank surety or insurance covering the instalments and taxes plus interest, and must take payments into a separate account. If the building is not completed or does not obtain the cédula, the buyer is entitled to claim that amount [5][6].

What guarantees does a resale buyer have?

According to the Generalitat’s page, the seller of a resale home is liable for defects for six months after the purchase. The page recommends bringing an architect or aparejador (building engineer) to the inspection [6]. We have not checked how this rule fits with the general rules of Libro VI Código civil de Cataluña on goods conforming to the contract: that is a question for a lawyer.

In practice, a resale home is checked before signing: the entry in the Registro de la Propiedad shows who the owner is and whether there are any charges, the ayuntamiento is responsible for urbanística and planning, and the comunidad de propietarios or the administrator reports any unpaid service charges and planned works. It is also worth checking whether the home is occupied by a tenant [8]. The checking procedure is described in the article on the nota simple.

What documents must the seller hand over?

According to the Generalitat’s list, the seller hands over the cédula de habitabilidad (confirmation that the home meets minimum housing conditions), the energy certificate with its label and information about any mortgage. The cédula is also needed to connect water, electricity and gas, and it is valid for 15 years. For a new build, the seller adds a plan at a scale of 1:50, a description of the materials, the memoria de calidades (quality specification), a list of the technical professionals and contractors, and the 10-year insurance [7].

Information in the developer’s advertising is binding on the developer: the buyer may demand it even if it is not repeated in the contract. If you are buying off plan, ask for the memoria de calidades and check the floor area: what counts is the usable area, not the “built” area [8].

What depends on the case?

We will not say which option works out better. The difference in tax depends on the price, the buyer’s status and any reliefs, and IVA and ITP cannot be compared without knowing the price and the terms of the deal. We found no official statistics on which option leads to disputes more often. For an individual review of the documents and taxes, the ReloVictory team’s lawyer and gestor check them at a consultation. Notary and registry costs are covered in a separate article, help with the transaction documents is under documents and support, and taxes in general are covered in the article on taxes when buying.

Frequently asked questions

Related articles

ReloVictory · Sources reviewed 02.10.2026 · Not a substitute for individual legal advice.