The Catalan government approves a new scale for the Property Transfer Tax (ITP): from two to four progressive stages for the purchase of real estate in Catalonia
The recent Decree Law 5/2025 Approved by the Catalan government in response to the current housing crisis, this reform introduces key changes to the taxation of home sales in Catalonia. It directly affects those considering buying a home in Catalonia, whether a second residence or a real estate investment.
The most relevant measure is the restructuring of Property Transfer Tax (ITP), The system, which expands from two to four progressive tiers based on the property's value, impacts both individuals and companies operating in the market for buying and selling apartments or assets intended for investment purposes.
New sections of the ITP in Catalonia (2025)
From the date the decree comes into force, the new general scale of the ITP for the transfer of real estate is established as follows:
- Up to 600,000 euros: 10%
- Between 600,000 and 900,000 euros: 11%
- Between 900,000 and 1,500,000 euros: 12%
- More than 1,500,000 euros: 13%
This new structure particularly affects luxury housing transactions in Barcelona and properties located in the best neighborhoods to live in Barcelona, where it is common to exceed €900,000 in purchase price.
For any buyer who is wondering How much does an apartment cost? And what will be the real cost of the operation? The ITP now becomes a determining factor in financial planning.
20% tax rate for large holders
With the aim of curbing speculation and protecting the residential market, the Generalitat of Catalonia introduces an exceptional tax rate on 20% in the acquisition of homes by the so-called large forks.
Large landowners will be considered to be those who:
- They own more than 10 residential properties in Catalonia.
- They own at least 5 properties in areas declared as having a strained residential market.
This type of 20% will also apply to the purchase of entire residential buildings, whether or not they have horizontal division.
The measure directly impacts high-volume transactions related to real estate investment, asset funds, and residential asset accumulation strategies.
Super-reduced rates for young people, victims of gender violence and subsidized housing
In contrast to the tax increase for large property owners, the reform incorporates measures to facilitate access to main residence to vulnerable groups.
A reduced rate is established 5% at the ITP for:
- Young people up to 35 years old (extended from 32 years old).
- Victims of gender-based violence.
In both cases, the taxable income for personal income tax purposes cannot exceed 36,000 euros per year.
Meanwhile, the transmission of Officially Protected Housing (VPO) maintains a specific type of 7%, promoting access to affordable housing in Catalonia.
These measures may be especially relevant for first-time homebuyers or for expatriate profiles that meet tax requirements.
Business bonuses and asset transformation
The reform also introduces strategic bonuses of 50% in the ITP quota in the following cases:
- Acquisition of office buildings or unfinished structures with the commitment to transform them into VPO (Officially Protected Housing).
- Purchase of real estate (homes, premises or warehouses) intended as a company headquarters or workplace, provided that it generates an increase in staff.
These measures aim to revitalize the market and promote asset conversion, opening up opportunities for both companies and operators in the real estate sector.
How does this reform affect buyers and sellers?
The new ITP scale changes the tax landscape for buying and selling in Catalonia, especially in luxury real estate transactions, high-value assets, and family wealth strategies.
Count on real estate experts and one real estate agency specializing in Barcelona It is key to analyzing the real impact of these changes, optimizing operations, and avoiding tax surprises.
If you are considering buying or selling a property and want to know exactly how the new Property Transfer Tax (ITP) affects you, in Rustic Corner We'd be happy to help you.
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