This overview summarizes updated property purchase taxes in Catalonia following Decree-law 5/2025, effective June 27, 2025, applying uniformly to both EU and non-EU foreign purchasers.
1. ITP (Transfer Tax) – Resale Properties
Progressive rates apply based on purchase price:
- Up to €600,000: 10%
- €600,001 – €900,000: 11%
- €900,001 – €1,500,000: 12%
- Over €1,500,000: 13%
Special provisions include a 20% rate for large holders (more than 10 properties, or more than 5 in stressed areas, or full-building purchases) and a reduced 5% rate for qualifying groups such as buyers under 35 with annual income below €36,000 or domestic violence survivors.
2. AJD (Stamp Duty) – New Builds
The AJD rate increased from 2.5% to 3.5%, applying to new property purchases with VAT exemption waived or urbanized land transfers.
3. EU vs Non-EU Buyer Treatment
Currently, Catalonia applies identical tax rates to EU and non-EU buyers. A proposed national-level 100% surcharge targeting non-EU non-resident purchasers remains under consideration but has not yet been enacted.