This is a summary of the updated property purchase taxes in Catalonia (Spain) as of July 3, 2025, following the enforcement of Decree-law 5/2025, which came into effect on June 27, 2025. These apply equally to foreign buyers, whether from the EU or outside.
1. ITP (Transfer Tax) – for Resale Properties
Progressive rates based on the property price:
Property Value ITP Rate
Up to €600,000 10%
€600,001 – €900,000 11%
€900,001 – €1,500,000 12%
Over €1,500,000 13%
- For large holders (more than 10 properties, or more than 5 in stressed areas, or full-building purchases): 20% tax.
- Reduced rate of 5% for eligible groups: under 35 years old with income < €36,000/year, victims of gender-based violence.
2. AJD (Stamp Duty) – for New Builds or VAT-exempt Transfers
The AJD rate increased from 2.5% to 3.5%.
Applies when buying new properties with VAT exemption waived or on urbanized land transfers.
3. EU vs Non-EU Buyers
Catalonia currently applies the same tax rates to both EU and non-EU buyers.
A proposed national-level 100% surcharge for non-EU non-resident buyers is under discussion but not yet in effect.
