Buying a home in Barcelona and Catalonia (2026): ITP, stamp duty and fees
A resale home in Barcelona or anywhere in Catalonia pays transfer tax (ITP) by slice: 10% on the value up to €600,000, 11% up to €900,000, 12% up to €1,500,000 and 13% above. Buyers aged 35 or under, large and single-parent families and some others pay 5% on a main home if their income is low enough. A new build pays 10% VAT plus 1.5% AJD stamp duty.
Key facts
- ITP is charged by slice: 10% up to €600,000, then 11%, 12% and 13% (Decret Legislatiu 1/2024, article 641-1).
- The current scale has applied since 27 June 2025; before that it was 10% up to €1,000,000 and 11% above.
- Buyers aged 35 or under pay 5% on a main home if their income tax base is €36,000 or less (article 641-5).
- The same young buyers pay no AJD stamp duty on a new-build main home (article 642-6).
- New builds pay 10% VAT and 1.5% AJD stamp duty (article 642-1).
- Form 600 is due within one month of the deed (article 683-5).
How much does it cost to buy a resale home in Barcelona?
On top of the price, the buyer pays transfer tax (ITP) and the notary, land registry and lawyer or gestoría fees. Barcelona has no city tax on the purchase; the rates are Catalonia’s. For a €400,000 resale flat:
| Line | Kind | Amount | Estimate range | Share of price |
|---|---|---|---|---|
| Transfer tax (ITP), progressive 10-13% | Tax | €40,000 | 10.00% | |
| Lawyer or gestoría (market rate) | Fee, estimate | €4,000 | €2,000 to €6,000 | 1.00% |
| Notary | Fee, estimate | €900 | €600 to €1,500 | 0.22% |
| Land registry (official fee scale) | Fee | €283.02 | 0.07% | |
| Taxes | €40,000 | 10.00% | ||
| Fees, typical | €5,183.02 | €2,883.02 to €7,783.02 | 1.30% | |
| Total on top of the price | €45,183.02 | €42,883.02 to €47,783.02 | 11.30% |
That is 11.3% of the price, with fees at their typical level. Catalonia’s general ITP is the highest of the four Spanish regions the calculator covers, and the gap grows with the price because the rate rises by slice.
How is ITP worked out in Catalonia?
By slice of the value, like income tax bands: each part is taxed at its own rate (Decret Legislatiu 1/2024, article 641-1). The base is the higher of the price and the Catastro’s reference value.
Transfer tax (ITP), progressive 10-13%
Charged in bands on the taxable value (the higher of the price and the official value): each slice is taxed at its own rate.
| Slice of the value | Rate on that slice |
|---|---|
| up to €600,000 | 10% |
| €600,000 to €900,000 | 11% |
| €900,000 to €1,500,000 | 12% |
| over €1,500,000 | 13% |
Applies when it is a resale (not a new build).
Since 27 June 2025 a buyer aged 35 or under pays 5% on a main home if their taxable income on the last Spanish income tax return was €36,000 or less (art. 641-5). Not modeled: the calculator does not ask for income.
The scale has applied to purchases from 27 June 2025, when Decret llei 5/2025 replaced the earlier 10% up to €1 million and 11% above. The Catalan tax agency’s worked example is a €700,000 home: 10% on €600,000 plus 11% on €100,000. The engine gives €71,000, the same figure.
How much is ITP at different prices in Catalonia?
| Price | Taxes | Fees, typical | Total on top | Estimate range | Share of price |
|---|---|---|---|---|---|
| €200,000 | €20,000 | €3,114.05 | €23,114.05 | €21,814.05 to €24,714.05 | 11.56% |
| €400,000 | €40,000 | €5,183.02 | €45,183.02 | €42,883.02 to €47,783.02 | 11.30% |
| €600,000 | €60,000 | €7,251.99 | €67,251.99 | €63,951.99 to €70,851.99 | 11.21% |
| €900,000 | €93,000 | €10,321.08 | €103,321.08 | €98,521.08 to €108,421.08 | 11.48% |
| €1,500,000 | €165,000 | €16,459.02 | €181,459.02 | €173,659.02 to €189,559.02 | 12.10% |
| €2,500,000 | €295,000 | €26,688.92 | €321,688.92 | €308,888.92 to €334,788.92 | 12.87% |
Because only the slice above each limit pays the higher rate, the share of the price rises gently: there is no jump at €600,000.
Who pays the reduced 5% rate in Catalonia?
Several groups buying their main home, as long as their income is low enough (articles 641-2 to 641-5 bis):
| Buyer | Reduced ITP | Income condition |
|---|---|---|
| Aged 35 or under | 5% | Tax base of €36,000 or less |
| Large family (familia nombrosa) | 5% | A higher limit that rises with the number of children |
| Single-parent family | 5% | Same as large families |
| Buyer or household member with a disability of 65% or more | 5% | €36,000 |
| Victim of gender violence | 5% | €36,000 |
| Officially protected home (HPO) | 7% | None stated |
The income is the general plus savings tax base on the buyer’s last income tax return, less the personal and family allowances. The conditions shared by the 5% rates:
- the home is the buyer’s main home;
- they move in within 12 months and live there for at least 3 years in a row;
- there is no price limit and no first-home condition.
If the conditions are broken, the buyer files a supplementary return within one month (article 683-7).
The young buyer’s age limit is 35 or under on the purchase date: the buyer “tiene treinta y cinco años o menos” (article 641-5). Until 26 June 2025 it was 32, and several English guides still say 32.
The calculator does not apply these rates, because they depend on income. Its figures are those for a buyer who does not qualify. The reduced rates guide compares the young buyer rules in all four regions.
What does a new build in Catalonia pay?
A new home bought from the developer pays VAT at 10% and AJD stamp duty at 1.5% instead of ITP (article 642-1). For a €400,000 new build:
| Line | Kind | Amount | Estimate range | Share of price |
|---|---|---|---|---|
| VAT (IVA) on a new build, 10% | Tax | €40,000 | 10.00% | |
| Stamp duty (AJD) on a new build, 1.5% | Tax | €6,000 | 1.50% | |
| Lawyer or gestoría (market rate) | Fee, estimate | €4,000 | €2,000 to €6,000 | 1.00% |
| Notary | Fee, estimate | €900 | €600 to €1,500 | 0.22% |
| Land registry (official fee scale) | Fee | €283.02 | 0.07% | |
| Taxes | €46,000 | 11.50% | ||
| Fees, typical | €5,183.02 | €2,883.02 to €7,783.02 | 1.30% | |
| Total on top of the price | €51,183.02 | €48,883.02 to €53,783.02 | 12.80% |
A buyer aged 35 or under who meets the €36,000 income test and the main-home conditions gets a 100% rebate on the AJD (article 642-6, from 27 June 2025), so pays VAT only. The calculator does not apply this rebate.
How and when is the tax paid in Catalonia?
The buyer files form 600 (model 600) with the Agència Tributària de Catalunya within one month of the deed: “es de un mes, a contar desde la fecha del acto o del contrato” (article 683-5.1). For notarial deeds the online form is often filled in in advance from the notary’s data; the buyer adds the deed and pays in the same session, or files on paper and pays at a collaborating bank. Notaries send deeds to the tax agency electronically (article 681-1).
How does Catalonia compare with Madrid?
For the same resale home, Catalonia’s tax is higher at every price:
| Place | Buyer | Taxes | Fees, typical | Total on top | Share of price |
|---|---|---|---|---|---|
| Spain, Madrid | Resale, second home, price €400,000 | €24,000 | €5,183.02 | €29,183.02€26,883.02 to €31,783.02 | 7.30% |
| Spain, Catalonia | Resale, price €400,000 | €40,000 | €5,183.02 | €45,183.02€42,883.02 to €47,783.02 | 11.30% |
The Madrid vs Barcelona comparison shows the gap at several prices and the cases where it narrows.
What this guide does not cover
- The 20% rate for buyers who are large holders of homes (gran tenidor) and for whole residential buildings (article 641-1.5).
- The 4% and 3% rates in rural municipalities, which the Catalan tax agency lists for purchases from 20 August 2025.
- Protected housing, purchases by companies, and the 3.5% AJD when a business waives the VAT exemption.
- The municipal plusvalía tax, the yearly IBI property tax and mortgage costs.
Questions people ask
How much is ITP in Barcelona?
The same as in the rest of Catalonia: 10% on the value up to €600,000, 11% on the slice up to €900,000, 12% up to €1,500,000 and 13% above. A €700,000 home pays €71,000.
Is the transfer tax the same in Girona, Tarragona and on the Costa Brava?
Yes. The scale is set by the Generalitat for all of Catalonia (Decret Legislatiu 1/2024, article 641-1), so a resale home pays the same in Barcelona, Girona, Tarragona or anywhere on the Costa Brava. The exception is the lower rate the Catalan tax agency lists for a main home in municipalities on the official rural lists.
What is the age limit for the reduced ITP in Catalonia?
35 or under. The law says the buyer 'tiene treinta y cinco años o menos' on the date of purchase. The limit was 32 until 26 June 2025, and some guides still give the old age.
Is there an income limit for the 5% rate?
Yes. The buyer's general and savings tax base on the last income tax return, less personal and family allowances, must be €36,000 or less. Large and single-parent families have a higher limit.
How long do I have to pay ITP in Catalonia?
One month from the date of the deed, on form 600 filed with the Agència Tributària de Catalunya (Decret Legislatiu 1/2024, article 683-5.1).
Do foreigners pay more tax when buying in Barcelona?
No. The rates are the same for residents and non-residents. The 20% rate in Catalonia applies to buyers who own many homes and to whole residential buildings, not to foreigners as such.
Sources
- Decret Legislatiu 1/2024, Codi tributari de Catalunya, llibre sisè (articles 641-1 to 641-5 bis, 642-1, 642-6 and 683-5)BOE (consolidated copy of the DOGC text)
- ITP: tarifes i tipusAgència Tributària de Catalunya
- Reformes fiscals 2025: ITPAJD i ISDAgència Tributària de Catalunya
Behind the figures
Every amount on this page is worked out by the engine from rule files that cite these pages.
- Agència Tributària de Catalunya: ITP ratesOfficial source