Home purchase costs in Catalonia

How the calculator works

Which tax you pay depends on the seller. If a private person sells, the buyer pays the transfer tax (ITP). If a developer sells a new home for the first time, IVA and stamp duty on documented acts (AJD) are paid instead of ITP[2]. A non-resident pays the same taxes as a resident: the ATC tables do not use the buyer's nationality as a criterion[1].

ITP on a resale home is charged on a scale that applies to purchases from 27 June 2025. Each rate applies to its own part of the value[1].

The ATC example: a €700,000 house gives €60,000 plus 11% of €100,000, a total of €71,000 and an average rate of 10.14%[1]. If two people buy shares, the rate is set by the total value of the property[1].

Reduced and higher ITP rates in Catalonia for 2026:

All reduced rates are for a main home only: move in within 12 months and live there for three years in a row. There is no price cap[1]. For resale protected housing the ATC gives 5% on one page and 7% on another, so the calculator does not cover that case[1] [2].

New builds. IVA on housing is 10%, and storage rooms and up to two parking spaces sold with the home pay the same rate (article 91 Ley 37/1992)[4]. Special regime or public protected housing sold by the developer pays 4%[4]. AJD in Catalonia under tariff AJ4 is 1.5%, and the first transfer of protected housing is exempt from AJD[2] [3]. Real Decreto-ley 29/2026 extends the 4% rate from 1 December 2026 to protected housing with permanent classification[9]. Congress overturned the previous decree with the same rule, so check whether it is in force before you sign.

Tax base: the highest of three values, that is the contract price, the declared value and the cadastral reference value[8]. The calculator uses the price you enter.

Notary and Land Registry. Fees follow official scales: Real Decreto 1426/1989 for notaries and Real Decreto 1427/1989 for the registry. The scale runs on the value in the deed: a fixed amount for the first €6,010.12, then a falling share for each part of the price, and a 5% reduction at the end. The registry fee is never below €24.04 or above €2,181.67[5] [6]. IVA at 21% is added to the fees (article 90 Ley 37/1992)[4]. The calculator applies only the basic scale: copies, pages, nota simple and other items add an amount that cannot be worked out precisely in advance.

Mortgage. Since 10 November 2018 the bank pays AJD on the mortgage deed[3]. The bank also pays the notary for the mortgage, the registration of the charge and the gestor for the loan; the borrower pays the valuation, and copies are paid by whoever asks for them (article 14 Ley 5/2019)[7].

• It does not include the gestor or the agency: their fees are agreed, so add them under your own costs.
• It does not know your property's reference value if that is above the price.
• It does not cover the rural rates of 4% and 3%, the 20% rate for buying a whole residential building, or tariff AJ5 at 3.5% when a business seller waives the IVA exemption.
• It does not handle a joint purchase where only one buyer meets the conditions for a reduced rate: discuss that with a gestor.
• It does not include the 3% withholding when the seller is non-resident: you pay that money to the tax office for the seller out of the price.

Rates and form 600 in detail: property purchase tax in Catalonia. About the notary: notary costs when buying. How the purchase works for a foreigner: buying property as a non-resident. Property search and purchase support: our property service.

Frequently asked questions

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ReloVictory · Sources reviewed 20.10.2026 · Not a substitute for individual legal advice.