Tax on the purchase of real estate in Catalonia: ITP, IVA, AJD, NEXO

Q: How much is IVA when you buy a new building?

IVA housing rate 10%, special-security housing 4% [3]. AJD is added to the IVA at a 1.5% rate when the transaction is processed in a notary escritura [1]. Taxes are paid by the buyer.

Q: What is the tax base, at the price of the contract or at the cadastral value?

For property with reference value from the cadastre, the base is equal to the highest of the reference, declared value and contract price [4]. If the reference value violates your interests, you can apply for challenge after self-assembly [4].

Q: Who pays plusvalía sancipal when buying a flat?

Unless otherwise agreed by the parties, seller [3]: The law provides that the tax shall be paid by the transferor; if the seller is a non-resident physical resident, the buyer shall be the Deputy Taxpayer (Art. 106.2 TRLRHL) [11].

Short

ITP: If the individual sells, the price is paid by the buyer at a rate of 10% to 600,000 y and on a scale higher: 11% to a portion of the price of 600,000 to 900,000 y, 12% to 1,500,000 y, 13% higher (Table Agéncia Tributeraria de Catalunya) [1][2].
New building: The first transfer of the finished building is subject to IVA, which is 10% housing, and AJD at a 1.5% tariff. [1][3].
20 % The rate has been in effect since 27 June 2025. [2].
Tax base This is the highest of the three values: the reference value from the inventory, the claimed value and the contract price [4].
Duration: Model 600 is paid and tax paid within one month of the date of the transaction; the tax is paid by the buyer [1][5].
Salesman Pays the plusvalía civil and, in explanation of Generalitat, the cost of the agent. [3][6].

What kind of tax is paid when buying real estate in Catalonia?

The regime determines who sells and what exactly. What are taxes themselves are dealt with in the article What is ITP and AJDIf the individual sells the price and the calculation, the purchase is taxed on property transactions (ITP, the mode of transmissions patrimoniales pererosas), without IVA. The same ITP is paid when the entrepreneur sells, but the transaction is exempted from IVA, and when it transfers the object as an autonomous economic complex. [1].

IVA plus the AJD tax is paid when the developer sells the first transfer of the completed building. Transfer is not considered the first if the facility has been continuously used before or more than two years (owner, mufructoir or tenant without option). IVA and AJD are paid when selling the renovated building if the renovation meets the terms of the IVA Act and when selling land with the option. development in the process [1]IVA housing rate: 10% for free and officially protected housing, 4% for specially protected housing [3]The 10% rate under article 91 Ley 37/1992 relates to housing and not more than two garage and storerooms sold with it [12]. AJD at the AJ4 tariff is 1.5%, and in case of refusal of exemption from IVA, the seller-entrepreneur applies the AJ5 tariff 3.5% (from 27 June 2025) [1].

The AEAT's transaction qualification helps determine which tax you're going to pay: it shows whether the IVA or ITP deal is being held, but it doesn't report anything about AJD. [1]The rate is independent of whether you are a non-resident or not: the ATC tables do not specify the buyer ’s nationality as a criterion and the rate depends on the price, the type of object and the buyer ’s category [1][2].

How much taxes are paid when buying a dwelling in Catalonia: summary table

The buyer pays one of two sets of taxes: ITP if sold by an individual, or IVA with AJD if sold by a developer. The ITP rate varies according to price, destination and buyer category. [1][2].

Situation	Tax	Rate
Secondary housing with a private person	ITP	10% to 600,000 y above 113%
New building at the developer's.	IVA and AJD (AJ4 rate)	IVA 10 %, AJD 1,5 %
Basic housing for young people under 35 years of age, large children and other categories of benefit	ITP, reduced tariff	5 %
Main housing in rural municipality	ITP, reduced tariff	4%, in municipalities, 3%
Large-owner buyer, non-main housing	ITP	20 %
Mortgage, escritura loan	AJD	Bank pays

Table data: pages of Agéncia Tributària de Catalunya [1][2], Ley 37/1992 [12] and Generalitat [3]The ITP calculation on the scale, benefits, new construction and other costs is as follows:

ITP: rates and calculation

The Agéncia Tributària de Catalunya scale has been in effect since 27 June 2025, and until that date, the 10% rate has been applied to transactions up to 1,000,000 y, and this is the threshold that is found in most articles. [2].

Cost of the facility, I	Accrued start-of-range tax, I	Rate per part higher, %
up to 600 000	0	10
between 600,000 and 900 000	60 000	11
between 900,000 and 1 500 000	93 000	12
over 1 500 000	165 000	13

As it looks on the numbers, the apartment for 300,000 is 10%, which is 30,000, and the house for 700,000, which is 60,000, plus 11% from 100,000, which is 71,000, the average rate is 10.143%. [2]The object for 1,000,000 y: 93,000 y plus 12% from 100,000 y, which is 105,000 y (the table arithmetic). If two in shares are bought, the tax is calculated at the full cost of the object to determine the average rate and then applied to each share. [2].

Tax base: General rule: market value: for real property with reference value from the cadastre (valor de referencia), the base is the highest of the reference value, the declared value and the contract price [4]If the reference value is overstated, the taxpayer may apply for correction of the self-payment and challenge it. [4]It's pointless to lower the price in escritura.

Higher and lower rates: to whom

20% of ITP is paid by a buyer who is legally considered to be a major owner of a dwelling, as well as by a buyer of a whole house made up of dwellings. The large ATC considers that who has more than 10 urban residential units in Catalonia, or whose living area exceeds 1,500 m2 (without garages and storage facilities) or five or more residential units in the municipalities of the tense market. Status is determined before the transaction: if you have four dwellings in the zone and you buy two more contracts, none of them are subject to 20%. [2]IV. Apartments that are rented to tourists are also taken into account [2]20 per cent is not applicable if the buyer takes the dwelling as the main one; the main place is the dwelling where the person lives continuously for three years. [2]It's not the case for a common buyer of one apartment, but an investor with a portfolio should check.

The lower rates are for the purchase of housing for permanent accommodation in the fulfilment of conditions: housing with official protection (one ATC page 7%, another 5%, at the time of delivery), young people under 35 years of age, families with many children and single-parent families, persons with disabilities, victims of gender-based violence (5%), rural municipalities (4%, in municipalities, 3%) [1][2]For non-residents who buy second dwellings, these benefits are not usually appropriate. Read the terms on the ATC page, there are requirements at each rate.

IVA and AJD when purchasing the new building

If you buy a new dwelling from a developer, IVA is 10% of the price without tax: the 400,000 I am for an apartment. [3]. AJD at AJ4 (1.5%) is added when the transaction is made in a notary escritura [1]The buyer pays taxes, the first transfer of the officially protected escritura is exempt from AJD, but the 600 still serves. [1].

The buyer of the new development pays the cost of the discharge: notary, registry, hestor. [3]The new house must have 10 years of disability insurance: without it it will not be entered into the register [7]The other two types of purchase are different, we're going to take it up in the article. New construction or secondary.

Other buyer ’s expenses

Expenditure	Who Pays	Source
ITP or IVA and AJD	buyer	[1][3]
Notary	buyer, usually; State aranselle, size depends on price and volume of document	[3][6]
Registro de la Propiedad	buyer; real Decreto Aransel 1427/1989 depends on the amount	[3][8]
Hestor (if you hire him)	buyer; by agreement	[3]
Plusvalía municipal	seller unless otherwise agreed by the parties	[3]
Real estate agent	Generalitat, seller ’s expenditure	[3]
Estimated and mortgage costs	The loanee pays the valuation; the mortgage notary escritura and the bank pays the deposit registration	[9]
Mortgage insurance	Borrower (bank ’s claim)	[3]

The notaries and registrations are not called in the table: they depend on the price, the number of pages and the transactions in the document. Notaries and registrars take the rate fixed by the State, so the result is close in different notaries. [3][8]. The mortgage tax (AJD) has been paid by the mortgage bank since 10 November 2018. [3]I. Detailed review of notary costs: Notary ’s cost of purchase.

Non-resident: added

The non-resident buyer pays the same taxes as the resident buyer, but the non-resident seller transaction creates additional obligations. If the seller of a physical person without a tax residence in Spain holds 3% of the price and pays it into the seller's tax account (Art. 25.2 TRLIRNR), until the retention is effected, the object remains liable for the payment. [10]In this case, the buyer is the Deputy Taxer (Art. 106.2 TRLRHL) [11].

Once purchased, the non-resident pays IBI and has the obligation to file IRNR declarations; we take them down in the article. Non-resident rent tax (model 210)The purchase itself is described in the article Non-resident property purchases.

How to pay a tax: model 600 and time

Identify mode (ITP or IVA with AJD) and tariff code: e.g. TUB for urban object, THP, TUJ, TUF and others for reduced rates, TGT for large owners, AJ4 for IVA and AJD [1][2].
Prepare the sales contract, the site data and the cadastral link. For ITP, the tax date is the date of the sales contract; for AJD, the date is escritura. [1][13].
Give and pay for the 600 in Agéncia Tributària de Catalunya within one month of the date of the transaction. [5]The notary, the guest or the lawyer is usually assigned to serve.
Buyer is listed as paying person (subjecte passiu), seller as transmitting [1].
Save the payment document and model application document: they are needed for registration of the law.

If there is a delay in the contract, the time of commencement should be checked separately with the instruction to model 600 and the hestor. [13].

Typical Errors

They're counting the tax on the old 1,000,000 threshold as I instead of 600,000. Change effective 27 June 2025 [2].
They only lay down a tax and forget a notary, register and hestor.
Trying to lower the price in escritura, and the tax still counts with reference value. [4].
They don't find out if the non-resident sells the apartment: then you need to hold 3%. [10].
Accept a reduced rate for themselves without checking the conditions: benefits are tied to buyer and basic housing [1][2].
Do not check whether the buyer is considered a large owner: 20% can make the transaction unprofitable [2].

What can we help you with?

The buyer's status, the destination of the dwelling, the number of the facilities you own and whether the IVA is subject to the sale are changed. The NEXO team is consulting to determine the regime applicable, how to calculate the tax on your facility and the composition of the customers, which is to be prepared for the 600 model. We do not re-calculate taxes instead of the agency and we do not promise the result. ConsultationI. Comparison of purchase costs with rent: rent or buy in BarcelonaWhich I'll check before deposit: note and arrasI. Documents and records of the agencies: Document servicesGeneral procedure after moving: Residence permit in Barcelona.

Frequent issues

How much taxes do you pay when you buy a flat in Catalonia?

Secondary apartment: ITP 10% to 600,000 a.m. and 113% to 13% a part of the price higher. New building: IVA 10% and AJD 1.5%. Basic housing of preferential ITP 5%, rural municipalities 4% and 3%; large owner pays 20% if the dwelling is not the main one. [1][2][5].

How much is IVA when you buy a new building?

IVA housing 10%, special-security housing 4% [3]IVA is added by AJD at a 1.5 per cent rate when the transaction is processed in a notary escritura [1]The buyer pays the taxes.

Does the non-resident pay more taxes than the resident when buying?

The ATC tables do not specify the buyer's nationality as a criterion: the rate depends on the price, the type of the object and the buyer's category [1][2]If the seller is a non-resident, the buyer retains 3% of the price (Art. 25.2 TRLIRNR) [10]The tax consequences of ownership on non-residents are different, a separate topic.

When do you have to get a model 600?

Within one month of the date of the act or contract, the period is considered to be from the date until the date and if the last day is on Saturday, Sunday or holiday, it is postponed to the next working day [5]I. Tax payer buyer [1].

What is the tax base, at the price of the contract or at the cadastral value?

For real property with reference value from the cadastre, the base is the highest of the reference, declared value and contract price [4]If the reference value violates your interests, you can apply for a challenge after self-allocation. [4].

Who pays plusvalía sancipal when buying a flat?

Unless otherwise agreed by the parties, the seller [3]The law provides that the tax shall be paid by the transferor; if the seller of a non-resident physical person, the buyer shall be the Deputy Taxpayer (Art. 106.2 TRLRHL) [11].

What other expenses do you have to make when you buy a flat in Catalonia?

Notary and register of public arenas, contract estranger, mortgage, facility valuation and insurance. [3][9].

Based on source

Sources are viewed on 02.10.2026. Consolidated texts and departmental reference pages are informative: legal application takes into account official publications, changes and specific circumstances. Material has not been personally checked by counsel.

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