Costs of Buying a Home in Catalonia: Transfer Tax, VAT and Fees
The taxes and fees that come on top of the agreed price when you buy a flat in Barcelona, and the paperwork to check before you hand over a deposit.
Buying a resale home in Catalonia costs 10% transfer tax (ITP) on values up to €600,000, rising in steps to 13% above €1.5 million, as of November 2026. A new home bought from a developer pays 10% VAT plus 1.5% stamp duty (AJD) instead. Notary, land registry and agency or gestoría fees come on top.
How much is transfer tax on a resale home?
When the seller is a private individual, the buyer pays the impost sobre transmissions patrimonials oneroses (ITP, Catalonia’s property transfer tax) to the Agència Tributària de Catalunya (ATC, the Catalan tax agency). Since 27 June 2025 the general scale is progressive. The ATC rate table lists:
| Total value of the property | Rate on that slice (as of November 2026) |
|---|---|
| Up to €600,000 | 10% |
| €600,000 to €900,000 | 11% |
| €900,000 to €1,500,000 | 12% |
| Over €1,500,000 | 13% |
Up to €600,000 the whole price pays 10%. Above that, the tax is the €60,000 due on the first €600,000 plus the higher rates on each slice. A €700,000 flat, for example, pays €60,000 plus 11% of €100,000, so €71,000.
The tax base is the price in the deed, unless the Cadastre’s valor de referència (reference value set by the land registry office) is higher; then the reference value applies.
Who pays a reduced rate, and who pays 20%?
A 5% rate applies to a main home bought by people in these groups, as long as their last income tax return shows a combined general and savings base of no more than €36,000:
- buyers aged 35 or under (the age limit was 32 before 27 June 2025)
- large families and single-parent families, with €14,000 more allowed per extra child
- people with a disability of 65% or more
- victims of gender violence who need to move
Protected housing (habitatge amb protecció oficial) pays 7%, and some rural municipalities have 3% or 4% rates. At the other end, a 20% rate applies when the buyer is a large holder (gran tenidor), meaning someone who owns more than 10 residential properties or over 1,500 m² of residential space in Catalonia, and to purchases of whole residential buildings, with some exceptions. The reduced rates are provisional: you must move in within 12 months and live there for three years, or pay the difference with interest.
What does a new build cost in tax?
The first sale of a new home by a developer is subject to VAT (IVA) instead of ITP. The Agencia Tributaria sets 10% for homes, including up to two garage spaces and annexes sold together, and 4% for certain officially protected homes, as of November 2026. On top of VAT, the deed pays AJD (actes jurídics documentats, a stamp duty on notarial deeds) at 1.5% in Catalonia. Buyers aged 35 or under with income within the €36,000 limit get a 100% AJD discount on their main home. If a seller waives the VAT exemption on a second-hand sale, the AJD rate is 3.5%.
When a mortgage is signed, the AJD on the mortgage deed is paid by the lender, not by you, since July 2019.
Which other fees should you budget for?
| Cost | Who pays | How it is set |
|---|---|---|
| Notary (notari) | As agreed in the purchase contract | Official tariff scale based on the price |
| Land registry (Registre de la Propietat) | Buyer | Official tariff scale |
| Gestoría (agency that files tax and registry steps) | Buyer, if used | Agreed price |
| Valuation (taxació) | Buyer, when a mortgage is involved | Agreed price |
| Municipal tax on land value gain (plusvàlua) | Seller in a sale | Ajuntament |
Ask the notary and your bank for written estimates before signing. Notary and registry charges follow government tariffs, so they vary with price, not with negotiation.
How do you pay the transfer tax?
- Get an NIE. Every foreign buyer needs one to sign the deed and pay tax; our guide on getting an NIE in Barcelona explains how.
- Sign the deed (escriptura) before the notary. The tax is due from that date.
- File the self-assessment on model 600 with the ATC and pay within one month of the deed, counted date to date. The notary or a gestoría often handles it.
- Present the stamped deed and payment receipt at the land registry so the purchase is entered in your name.
Filing after the deadline brings late-payment surcharges or interest, so diary the date as soon as you sign.
What should you check before signing?
- Nota simple: an extract from the land registry showing the owner, mortgages and charges. Our guide on getting a nota simple walks through it.
- Arras contract: the deposit agreement signed before the deed. Make sure it says which type of arras it is and what happens to the deposit if either side pulls out.
- Debts with the building: ask for the owners’ association certificate showing that community fees are paid.
- Energy certificate and cèdula d’habitabilitat (certificate that the home is fit to live in).
- Tourist use: a flat sold as an investment for holiday lets may not keep its license; see our guide to Barcelona tourist flat licences.
Bottom line
Check the Cadastre reference value on the property before you agree a price, because tax is charged on whichever is higher. If you are 35 or under and buying your main home, compare your last tax return with the €36,000 limit early, since the 5% rate can save tens of thousands of euros.
FAQ
Do non-residents pay the same transfer tax?
Yes. ITP depends on where the property is, not on the buyer’s residence. Reduced rates require the home to be your main residence.
Is VAT charged on top of the price?
Check whether the quoted price includes VAT, and ask for the total with 10% VAT and 1.5% AJD in writing before you reserve.
Can I deduct these costs later?
Keep every invoice and tax receipt, because purchase costs matter when you calculate a gain on a later sale. Ask a tax adviser (assessor fiscal) how they apply to your case.
