ITP Transfer Tax in Catalonia 2025: Complete Guide
The ITP (Impuesto sobre Transmisiones Patrimoniales) is the main property purchase tax in Catalonia. At 10%, it applies to all second-hand property purchases. Here is everything foreign buyers need to know about rates, reduced tariffs, exemptions and when to pay.
ITP vs IVA: which tax applies to your purchase?
The tax you pay depends on whether the property is a resale (second-hand) or a new-build. This is one of the most important distinctions in Spanish property taxation.
How to calculate your ITP bill
The calculation is straightforward: multiply the purchase price by 10%. The tax base is the declared purchase price, though the tax authorities can challenge it if they consider the price declared to be below market value.
ITP calculation examples
| Purchase price | ITP at 10% | ITP at 5% (reduced) |
|---|---|---|
| 150,000 EUR | 15,000 EUR | 7,500 EUR |
| 250,000 EUR | 25,000 EUR | 12,500 EUR |
| 400,000 EUR | 40,000 EUR | 20,000 EUR |
| 600,000 EUR | 60,000 EUR | 30,000 EUR |
How and when to pay ITP
The ITP is declared using form 600 (Modelo 600) submitted to the Agencia Tributaria de Catalunya. Your gestoria will typically prepare this for you.
The 30-day deadline runs from the date you sign the purchase deed (escritura) at the notary. Missing the deadline triggers surcharges starting at 5% and interest.
Payment can be made online through the ATC website, at a bank using a pre-printed form, or in person at an ATC office. Most gestorias handle payment on your behalf.
After payment, the ATC issues a stamped copy of form 600. This is needed to register the property in your name at the Land Registry (Registro de la Propiedad).
Do you need a gestoria?
A gestoria is a Spanish administrative professional who handles paperwork and tax filings on your behalf. For foreign buyers, working with a gestoria is strongly recommended. They will handle the ITP declaration, land registry registration, and can advise on which tax form applies to your purchase. Fees are typically 500-1,000 EUR and are well worth the peace of mind.
See all buying costs: notary, registry and gestoria fees →Frequently Asked Questions
The standard ITP (Impuesto sobre Transmisiones Patrimoniales) rate in Catalonia is 10% of the purchase price for resale properties. This is among the highest rates in Spain — some other regions charge 6-8%. Catalonia set its rate at 10% following the autonomous community's right to set its own ITP rate within national guidelines.
Yes. Catalonia offers a reduced ITP rate of 5% for buyers who are under 33 years old (with an annual income below 36,000 EUR), buyers with a disability rating of 65% or above, large families (familia nombrosa), and certain other social situations. There is also a reduced rate for properties valued below specific thresholds. Always consult a gestoria or tax adviser to confirm your eligibility.
No. New-build properties (primera transmisión — first transfer directly from the developer) are not subject to ITP. Instead, they are subject to IVA (VAT) at 10% of the purchase price, plus AJD (Actos Jurídicos Documentados — stamp duty) at 1.5% of the purchase price in Catalonia. The total tax bill for new builds is therefore approximately 11.5%, similar to the 10% ITP for resale properties.
ITP must be paid within 30 business days of signing the purchase deed at the notary (escritura pública). Payment is made to the Agencia Tributaria de Catalunya (ATC) using form 600. If you miss the deadline, you will face surcharges and interest. Your gestoria will typically handle this for you as part of the post-completion process.
The buyer pays ITP. It is entirely the buyer's responsibility and cost. The seller pays other taxes related to the transaction, most notably Plusvalía Municipal (local capital gains tax) and IRPF (income tax) on any capital gain from the sale.
In most cases, no — ITP is not deductible for private buyers purchasing a primary or secondary residence. However, if you are purchasing the property as a business (rental investment with property registered as a business activity), different rules may apply. A Spanish tax adviser (asesor fiscal) or gestoria can advise on your specific situation.
Questions about buying costs in Catalonia?
ITP is just one of several costs to budget for. camiacasa can connect you with trusted notaries, gestorias and legal advisers who work with international buyers.
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