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Taxes when buying a home in Cataluña: ITP, IVA and AJD

Purchase taxation · Cataluña

In Cataluña, the ITP on a home or sada is no longer a single rate for all prices.

An ordinary purchase of a home or sada is normally subject to Tax on Onerous Property Transfers (TPO/ITP), while the first transfer of a new-build home is normally subject to IVA and, when formalised in a public deed and the legal requirements are met, to Documented Legal Acts Tax (AJD). Cataluña has applied a general progressive TPO scale since 27 June 2025, while retaining reduced rates and special rules that depend on the buyer, the property and the intended use of the home.

Last updated: 9 August 2026 Jurisdiction: Cataluña Regional TPO/AJD · National IVA
View main rates Official sources

Tax summary

Which tax usually applies depending on the type of purchase

The following percentages are starting points for an ordinary residential transaction. The taxable base, the property's total value, the type of transfer, the buyer's status and tax reliefs may change the final amount due.

Resale property 10–13%

General TPO/ITP scale

Up to 600.000 €, 10% applies. Above this, the general scale includes marginal brackets of 11%, 12% and 13%.

New-build property 10%

Standard IVA rate for housing

General national rate for residential property transfers subject to IVA. Certain special-regime or publicly promoted VPO homes are taxed at 4%.

Deed subject to AJD 1,5%

AJD on IVA-subject transfers

The ATC applies tarifa AJ4 of 1,5% when the property transfer is subject to IVA and formalised in a public deed.

ITP and IVA are not added together as two simultaneous taxes on an ordinary residential sale and purchase. First, determine whether the transfer falls under TPO/ITP or IVA. When the sale and purchase is subject to IVA and executed in a public deed, AJD may also apply.

Decision map

Before applying percentages, classify the transaction

01

Is IVA applicable?

If IVA is not payable, a property sale and purchase is normally subject to TPO. If the transfer is subject to and not exempt from IVA, the deed may also be subject to AJD.

02

What is the property's total value?

Under Catalonia's general TPO scale, the rate is determined by the property's total value. Once 600.000 € is exceeded, the excess falls into higher brackets.

03

Is there a special rule?

Main residences for certain buyer profiles, rural municipalities, large property holders, entire buildings, VPO and waivers of the IVA exemption are subject to their own rules.

“New build” and “resale” are useful shortcuts, but they do not replace the tax classification. A property used during a prior period, an exempt business transfer or a waiver of the IVA exemption may change the tax treatment. Confirm the nature of the supply before calculating.

Resale · TPO/ITP

The general scale ranges from 10% to 13% in brackets

For current taxable events, the Catalan Tax Agency establishes that a real-estate transfer whose total value does not exceed 600.000 € is taxed at 10%. If the value is higher, a progressive scale applies: the excess over 600.000 € is taxed at 11%, the next bracket at 12% and the excess over €1.500.000 at 13%.

Total property value from Cumulative tax due at the start of the band Remaining value up to Marginal rate
0 €0 €600.000 €10%
600.000 €60.000 €300.000 €11%
900.000 €93.000 €600.000 €12%
1.500.000 €165.000 €No upper limit13%
EXAMPLE A

Property usada of 500.000 €

50.000 €

500.000 € × 10% = 50.000 €, assuming that 500.000 € is the applicable tax base and no tax relief applies.

EXAMPLE B

Property usada of 750.000 €

76.500 €

60.000 € for the first 600.000 € + 16.500 € for the next 150.000 € at 11% = 76.500 €.

EXAMPLE C

Property usada of 1.200.000 €

129.000 €

60.000 € + 33.000 € for the 600.000–900.000 € bracket + 36.000 € for the next 300.000 € at 12% = 129.000 €.

If several people purchase, the ATC first determines the average rate based on the property's total value and then applies it to the share acquired by each taxpayer. Therefore, each co-ownership percentage must not be calculated as though it were a separate lower-value property.

Special rule from 27.06.2025

Certain purchases by large property holders or of entire buildings are taxed at 20%

Cataluña introduced a specific rate of 20% for certain transfers of residential properties where the purchaser is legally classified as a large-scale property holder and for certain acquisitions of entire residential buildings. The ATC also publishes criteria and exclusions that must be checked against the buyer's and property's circumstances on the tax due date.

  • Large-scale property holder status is determined before the transaction.
  • Current rules include thresholds based on the number or floor area of residential properties, as well as a specific rule for homes in municipalities declared stressed residential market areas.
  • An individual's primary residence is excluded from the calculation used to determine whether that person is a large-scale property holder.
  • There are express exclusions for certain social housing developers, non-profit entities and other circumstances.
IMPORTANT
20%

It is not the new general ITP rate of Cataluña

20% is a special rule. An ordinary buyer of an individual home who does not fall within these circumstances remains subject to the general rate or, where applicable, a reduced rate.

The definition of a large-scale property holder has recently changed. For an acquisition close to the threshold—especially if the buyer already owns several homes—the rules and ATC criteria in force on the exact purchase date must be checked rather than relying on an outdated definition.

Primary residence · reduced rates

5%, 4% or 3% only applies when all requirements are met

The ATC provides for several reduced TPO rates. These are not automatic discounts based on age, disability or buying outside a large city: each tarifa has personal, income, use-of-property, occupancy-period and, where applicable, rural-location requirements.

ScenarioTPO rateKey conditionCaution
Officially protected housing5%It must meet the category and requirements of the tarifa THP.Commercially marketed “affordable housing” does not automatically qualify as VPO for tax purposes.
Young buyer5%35 years old or younger and a taxable income limit of 36.000 €, in addition to use as a primary residence.Age alone is not sufficient.
Large family5%Documented legal status, use as a primary residence and the established income limits.The limit may be increased for children exceeding the statutory minimum.
Single-parent family5%Legal status, use as a primary residence and income limits.This must be documented.
Disability5%Disability level of 65% or higher, main residence and income limit.The ATC requires proof of the degree of disability and the other conditions.
Victim of gender-based violence5%Documented legal status, need to change residence, main residence and income limit.In force for taxable events from 27.06.2025.
Rural municipality4%Property intended as a main residence located in a rural municipality that meets the legal definition.The specific municipality must be checked.
Rural municipality requiring special attention3%Main residence in a rural municipality requiring special attention.The territorial classification is decisive.
Definition of main residence: the benefits include requirements for effective occupancy and continued residence. The ATC also provides rules for land intended for the construction of a main residence or for homes under construction under certain benefits. If the conditions are not met, an additional self-assessment with interest may be required.

New-build property · IVA + AJD

An ordinary new-build home normally pays 10% VAT and 1,5% AJD on the deed

The AEAT sets a 10% IVA as a general rule for sales of homes subject to the tax. In Cataluña, where the transfer is subject to and not exempt from VAT and is formalised in a public deed, the ATC applies tarifa AJ4 with a 1,5% AJD.

  • VAT: state tax.
  • AJD: regional rate within ITPAJD.
  • Special-regime or publicly promoted VPO: 4% VAT where state requirements are met.
  • The first notarial transfer of certain protected homes may be exempt or subject to specific AJD treatment; the specific classification must be checked.
EXAMPLE

Ordinary new-build home with a tax base of 500.000 €

57.500 €

IVA: 500.000 € × 10% = 50.000 €

AJD: 500.000 € × 1,5% = 7.500 €

Total for these two items: 57.500 €, assuming the same tax base of 500.000 €, with no reliefs or special provisions.

Waiver of VAT exemption: 3,5% AJD from 27 June 2025. This tarifa AJ5 is not the usual AJD for a new residential purchase. This applies when a transfer that was initially subject to and exempt from VAT becomes liable for VAT because the transferor validly waives the exemption. This is a technical scenario that must be expressly identified.
AJD BENEFIT
100%

Tax relief for young people purchasing their main residence

From 27 June 2025, the ATC provides for a 100% reduction in AJD payable on the public deed documenting the acquisition of a property intended as the taxpayer's main residence, where they are 35 years old or younger and meet the income tax threshold of 36.000 € and the other requirements.

AJD · specific benefit

A young person may have 5% TPO on a resale property and, in another type of transaction, a 100% AJD reduction

These are separate benefits and should not be confused. The 5% TPO refers to a transfer subject to TPO. The 100% AJD reduction applies to the AJD payable when the acquisition deed is subject to this tax category and the conditions under the relevant regional article are met.

Practical outcome: before stating that someone “pays 0% AJD”, you must confirm that the deed qualifies for the benefit, that the property will be their main residence, their age, the relevant IRPF return and all other timing requirements.

Taxable amount

The purchase price is not always the figure used to calculate TPO or AJD

For properties with a reference value, the ATC states that the TPO taxable base is the higher of the reference value, declared value, and agreed price or consideration. For VAT-liable property transfers where the deed is subject to AJD, the ATC applies the same comparison where there is a reference value.

A

Reference value

It can be checked through the Catastro Electronic Office for the date of the taxable event.

B

Declared value / price

If these are higher than the reference value, the higher amount may become the taxable base.

C

Without a reference value

The taxable base is determined under the applicable legal rules, comparing the declared value, price or consideration, and market value.

Do not reduce the taxable base because there is a mortgage. The ATC notes that debts are not deductible when determining the property's value for these purposes. If you believe that the reference value harms your legitimate interests, there is a rectification/challenge procedure after submitting the self-assessment in accordance with the applicable rule.

Self-assessment

In Cataluña, the general deadline for form 600 is one month

The Agència Tributària de Catalunya generally establishes one month from the date of the act or contract to submit the self-assessment and pay the tax due. The period is calculated from date to date; if the corresponding day does not exist, it expires on the last day of the month and, if the last day falls on a Saturday, Sunday or public holiday, it is moved to the next business day.

1

Classify

Determine TPO, AJD, exemption, tax relief or reduced rate before completing the form.

2

Check the tax base

Review the reference value and any figures that may take precedence.

3

Form 600

This is the general form used by the ATC for these TPO/AJD property tax self-assessments.

4

One month

Do not turn the statutory deadline into an approximation of “30 days”; it is calculated in months and has expiry rules.

If you apply a tax benefit, the ATC requires documentation proving that its requirements have been met. Keeping supporting documentation is especially important when the benefit depends on a main residence, income, age, disability, family status or rural location.

Purchase with a mortgage

AJD on the purchase and AJD on the mortgage deed are not the same tax payable by the buyer

In Cataluña, the ATC publishes a rate of 2% for the execution or amendment of mortgage loans or credit facilities where the lender is the taxpayer. The national ITPAJD legislation states that, in mortgage-backed loan deeds, the taxpayer is the lender.

Therefore, when estimating taxes on a new-build purchase, this 2% should not be added to the buyer's budget as though it were a second AJD charge on the acquisition. AJD on the sale and purchase deed and AJD on the mortgage loan are distinct documentary taxable events.

DO NOT DUPLICATE

New-build purchase + mortgage

Buyer: normally VAT on the purchase + the AJD applicable to the sale and purchase deed.

Mortgage loan: in the mortgage-backed loan deed, the lender is the AJD taxpayer.

Comparative examples

How taxation changes at the same property price

Simplified examples for a standard buyer, without tax benefits, reliefs or special circumstances, assuming that the stated price matches the applicable tax base.

Price/tax baseResale · TPONew build · VATNew build · AJD 1,5%Total VAT + AJD
250.000 €25.000 €25.000 €3.750 €28.750 €
500.000 €50.000 €50.000 €7.500 €57.500 €
750.000 €76.500 €75.000 €11.250 €86.250 €
1.200.000 €129.000 €120.000 €18.000 €138.000 €
These examples are not a tax assessment. A higher reference value, a purchase by a large property holder, an entire building, a reduced tarifa, an AJD rebate, subsidised housing (VPO), or a waiver of the IVA exemption can substantially change the figures.

Common mistakes

Eight mistakes that can distort your purchase budget

01

Using 10% for every price

The current scale is progressive above 600.000 €.

02

Applying 20% to everyone

20% applies to special cases, not to an ordinary residential purchase.

03

Adding ITP + IVA

An ordinary transfer is classified under one tax category or the other first, not both at the same time.

04

Forgetting AJD on new-build properties

A transfer subject to IVA and executed by public deed may add AJD of 1,5%.

05

Ignoring the reference value

The taxable base may be higher than the agreed price.

06

Applying 5% based on age alone

Reduced rates require that it be a main residence, meet income requirements and satisfy other conditions.

07

Counting a month as 30 days

The ATC uses date-to-date calculation and rules for non-working days.

08

Charging mortgage AJD to the buyer

In a mortgage loan deed, the taxpayer is the lender.

Relevant professional assistance

An accurate tax estimate requires details of the property and the buyer's profile

To compare professionals, first filter by location in Cataluña, buyer services, language and property type. Verified or featured profile criteria can then be applied. Commercial priorities should not replactuie relevance to the specific transaction.

Official sources

Regulations and official institutional pages used to verify this guide

Regional sources determine the TPO and AJD rates for Cataluña. National sources determine IVA, the common ITPAJD framework and the taxpayer rule for mortgages.

Catalan Tax Agency Tarifas and TPO rates

General scale 10–13%, reduced rates, the special rate of 20% and current conditions.

Jurisdiction: Cataluña · Verified: 09/08/2026
 Catalan Tax Agency Purchase and sale of real estate

Distinction between TPO and transactions subject to IVA + AJD, tarifas AJ4 and AJ5.

Jurisdiction: Cataluña · Verified: 09/08/2026
 Catalan Tax Agency Notarial documents · AJD

AJD rates, taxable base, VAT transfers and mortgage loans.

Jurisdiction: Cataluña · Verified: 09/08/2026
 Catalan Tax Agency AJD rebates

Includes the 100% relief for certain primary residence purchases by young people.

Jurisdiction: Cataluña · Verified: 09/08/2026
 ATC procedure Form 600 · purchase and sale

General one-month deadline, documentation and filing of the self-assessment return.

Jurisdiction: Cataluña · Verified: 09/08/2026
 BOE · consolidated regional legislation Book Six of the Catalan Tax Code

Consolidated text of the Catalan provisions currently in force regarding transferred taxes.

Jurisdiction: Cataluña · Verified: 09/08/2026
 AEAT · VAT I am buying a property: VAT or ITP

State rates of 10% for standard housing and 4% for certain VPO properties.

Jurisdiction: España · Verified: 09/08/2026
 BOE · national ITPAJD Royal Legislative Decree 1/1993

National framework, real-estate taxable base and the AJD taxpayer for mortgage loans.

Jurisdiction: España · Verified: 09/08/2026

Related guides

Continue from the Catalan rules to the topic you need

Taxes when buying a home in EspañaNational hub for identifying which tax applies and why the autonomous community matters. ITP when buying a second-hand propertyGeneral TPO framework and taxable base before applying the Catalan rate. VAT and AJD on new-build propertiesWhen a new property purchase is subject to VAT and how it connects to AJD. Costs of buying a property in EspañaAdd notary, Land Registry, mortgage and professional fees to the tax budget. How to buy a property in España step by stepIntegrates taxation, reservation, due diligence, deed and registration. Mortgages for foreign buyers and non-residentsFinancing, valuation, documentation and loan costs.

Frequently asked questions

ITP, VAT and AJD in Cataluña

The current general scale applies 10% up to 600.000 € of the property's total value. The band between 600.000 € and 900.000 € is taxed at 11%, the band between 900.000 € and 1.500.000 € at 12%, and the amount above 1.500.000 € at 13%. The calculation is progressive, not a single percentage on the entire price once the thresholds are exceeded.

No. Under the general scale, the first 600.000 € is taxed at 10%, and only the next band falls under 11%. The 12% and 13% bands work in the same way. The ATC uses the property's total value to determine the average rate when there are multiple purchasers.

From 27 June 2025, a specific 20% rate applies to certain home transfers where the purchaser is considered a large-scale property holder, and to certain acquisitions of entire residential buildings. There are exclusions, so the exact circumstances of the buyer and the property must be verified.

For a first delivery of an ordinary home subject to IVA, the standard IVA rate is 10%. If the sale is formalised in a public deed and is subject to AJD, the tarifa AJ4 rate of Cataluña is 1,5%. Certain VPO properties and regional tax benefits may alter the outcome.

No. The reduced 5% rate for young people requires the buyer to be 35 years old or younger on the tax accrual date, for the property to be their main residence, and for the income measure defined by the regulations not to exceed 36.000 €, in addition to the applicable time limits and documentary requirements.

From 27 June 2025, the ATC provides for a 100% AJD tax credit on the deed recording the acquisition of a property that will be the taxpayer's main residence, provided they are 35 years old or younger and meet the income threshold of 36.000 € and the other legal requirements.

Yes. For properties with a reference value, the ATC states that, for TPO, the highest of the reference value, declared value, and agreed price or consideration is used. The rule is also relevant to the AJD tax base for VAT-subject property transfers where a reference value exists.

As a general rule, the ATC sets a one-month deadline from the date of the act or contract to file the self-assessment and pay the tax due. The period is calculated from date to date, and specific rules apply where the final day is a non-business day.

Notice: This guide provides general information on property taxes in Cataluña and has been prepared using official sources revisadaed on 9 August 2026. The TPO scale, special rates, main-residence benefits, tax base, classification of the supply for VAT purposes, and tax credits depend on the facts and documents of each transaction. It does not constitute personalised tax, legal, financial or notarial advice. Before signing or self-assessing a tax, confirm the current treatment with the relevant authority or a qualified professional.

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