Property Purchase Tax in Catalonia 2026: What You Will Really Pay (with Calculator)
In Catalonia a resale home is taxed at 10% up to €600,000, and the rate rises step by step to 13% on the part of the price above €1.5 million. A new home bought from the developer pays 11.5% (10% VAT plus 1.5% stamp duty). Notary, Land Registry and paperwork add from about €1,000 on a studio to about €4,000 on our most expensive villa, and a lawyer usually charges 1-1.5% of the price. On homes we sell, the purchase tax ranges from €15,900 on a €159,000 studio to €487,400 on a €3.98 million villa.
Buyers often ask us the same question before a viewing: how much will this house really cost me? The asking price is only part of the answer. Below is a calculator with real homes from our listings, then the same figures written out, so you can see where every euro goes. All rates are as of October 2026 and come from the Catalan Tax Agency (ATC), the Spanish Tax Agency and the official notary and registry fee scales.
Purchase cost calculator
If your company can deduct VAT and the seller is a business, the seller may waive the VAT exemption: then VAT (deductible) + 3.5% stamp duty instead of ITP. Ask your tax adviser.
* Estimates: they vary with the property, the notary and the terms of the sale. Lawyer fees are not set by law. Figures as of October 2026; reduced 5% and 7% rates are not included. Check your case with a lawyer in Spain.
Two kinds of purchase tax, and you only pay one
Which tax you pay depends on one thing: is this the first sale of a new home by the developer, or a home that has already had an owner?
- Resale home (segunda mano): you pay ITP, the Catalan transfer tax, at 10-13%.
- New home sold by the developer (obra nueva): you pay 10% VAT (IVA) plus 1.5% stamp duty (AJD), 11.5% in total.
Never both. A home stops counting as new once it has been used or let continuously for two years or more before the sale. The buyer pays the purchase tax in both cases.
How the stepped rate works
The rate works in bands, as with UK Stamp Duty: each band has its own rate, and you pay it only on the part of the price that falls within that band. Since 27 June 2025 the bands in Catalonia are:
| Part of the price | Rate on that part | Tax on the full band |
|---|---|---|
| Up to €600,000 | 10% | €60,000 |
| €600,000 to €900,000 | 11% | €33,000 more |
| €900,000 to €1,500,000 | 12% | €72,000 more |
| Above €1,500,000 | 13% | 13% of the rest |
Take Villa Rosamar at €2,380,000. The first €600,000 is taxed at 10%: €60,000. The next €300,000 at 11%: €33,000. The next €600,000 at 12%: €72,000. The last €880,000 at 13%: €114,400. Together that is €279,400, or 11.74% of the price, not 13%.
The same logic means that paying €610,000 instead of €600,000 adds 11% only on the extra €10,000, so €1,100 more tax, not 11% on the whole price.
Real examples from our listings
| Home and price | Purchase tax | Notary and Land Registry, approx. |
|---|---|---|
| Studio, Blanes, €159,000, resale | €15,900 (10%) | €590 |
| House with pool, Santa Cristina, Blanes, €550,000, resale | €55,000 (10%) | €950 |
| Villas de Tamariu, from €2,200,000, new build | €253,000 (11.5%) | €1,910 |
| Villa Rosamar, €2,380,000, resale | €279,400 (11.74%) | €2,020 |
| Villa Golf, Santa Cristina d’Aro, €2,800,000, resale | €334,000 (11.93%) | €2,260 |
| Casa Port Salvi, €3,980,000, resale | €487,400 (12.25%) | €2,940 |
Above €2 million, a new build carries less tax. At exactly €2,000,000 both regimes come to the same €230,000. Below that, a resale home pays less; above it, a new home does. The villas in Tamariu at €2,200,000 pay €253,000; a resale home at the same price would pay €256,000. If Casa Port Salvi were a new build, the tax would be €457,700 instead of €487,400.
Who buys from whom: does it change the tax?
Less than most people think. For a home, the type of buyer and seller only matters in a few cases:
| Who sells to whom | Tax | Comment |
|---|---|---|
| Private person to private person | ITP 10-13% | the usual case for resale homes |
| Private person to a company | ITP 10-13% | 20% if the company is a large property holder |
| Company (not the developer) to a private person | ITP 10-13% | a resale home is exempt from VAT |
| Company to a company | ITP 10-13%, or VAT + 3.5% AJD | VAT only if the buyer can deduct it and the seller waives the exemption |
| Developer, first sale of a new home | VAT 10% + AJD 1.5% | the same for any buyer |
The 20% rate is for large property holders (grandes tenedores). A private person or a company pays 20% instead of 10-13% if they already own more than 10 homes in Catalonia, homes with more than 1,500 m² in total, or 5 or more homes in rent-controlled areas, and also when buying a whole residential building. It does not apply if the home will be the buyer’s main home. If you already own several properties in Catalonia, check this before you make an offer.
Reduced rates rarely apply to international buyers. Catalonia has a 5% rate for the main home of buyers aged 35 or under, large and single-parent families, people with a disability of 65% or more and victims of gender-based violence, 7% for officially protected housing, and 3-4% in some small rural towns. The 5% and 7% rates are only for the buyer’s main home, and the 5% and rural rates also have an income limit: no more than €36,000 on the last Spanish income tax return (higher for large and single-parent families).
The other costs of buying
- Notary: fees follow an official scale. In Catalonia the buyer pays for the deed and the first copy (Catalan Civil Code, art. 531-6), unlike the general Spanish rule.
- Land Registry: also an official scale, a few hundred euros up to about €1,100 on our most expensive villa.
- Gestoría: about €250-500 for filing the tax and registering the deed. Optional if your lawyer does it.
- Lawyer: not required by law, but we always recommend one. Fees are usually 1-1.5% of the price plus 21% VAT, with a minimum of about €1,000-1,500. The law does not set the fee; for complex deals or high-value homes it can be higher, up to 3%.
- Mortgage: the bank pays the stamp duty, notary, registry and gestoría costs of the mortgage deed. You pay the valuation, usually €250-600.
- NIE: the official fee for a foreigner identification number is €9.84. Our NIE guide explains how to get one.
- Agency commission: no law says who pays it; it is agreed in each sale. On the homes we list, the seller pays it.
For the checks to make before you sign, see our articles on the Nota Simple and on the hidden costs of buying on the Costa Brava.
Price or reference value: which one is taxed
The tax is calculated on the higher of two figures: the price in the deed or the Catastro reference value (valor de referencia) of the property. On villas the price is usually higher, so the figures above hold. You can look up the reference value on the Catastro website with the property’s cadastral reference, and a lawyer will check it before signing.
When you sell later
- Non-resident seller: pays 19% on the gain. The buyer must hold back 3% of the price and pay it to the Spanish Tax Agency within one month (form 211); it counts as an advance on your tax and any excess is refunded.
- Resident seller: the gain is taxed at 19-30% depending on its size. Selling your main home can be tax-free if you reinvest the money in a new main home, or if you are over 65.
- Plusvalía municipal: the town hall tax on the rise in land value is the seller’s tax, and it is not due if there was no real gain. When the seller is a non-resident private person, the law makes the buyer pay it to the town hall in the seller’s place.
A 2026 royal decree-law (RDL 29/2026) sets new maximum plusvalía coefficients from 1 December 2026 and changes some rules for non-residents; it is in force, but parliament still has to approve it, and if it does not, it will lapse. Check the current position with your lawyer in Spain.
Questions buyers ask about purchase tax in Catalonia
How much tax do I pay when buying a house in Catalonia in 2026?
For a resale home, 10% on the first €600,000, then 11%, 12% and 13% on the parts of the price above €600,000, €900,000 and €1,500,000 (ATC, since 27 June 2025). For a new home bought from the developer, 11.5%: 10% VAT plus 1.5% stamp duty.
Is it cheaper to buy a new build or a resale home in Catalonia?
It depends on the price. Both pay the same tax at €2,000,000 (€230,000). Below that a resale home pays less tax; above it, a new build pays less, because its 11.5% does not rise with the price.
Who pays the notary when buying a property in Catalonia?
Under the Catalan Civil Code (art. 531-6) the buyer pays for the deed and its first copy, unless the contract says otherwise. Notary fees follow an official scale: about €600 on a €550,000 home and about €1,800 on Casa Port Salvi at €3.98 million, including VAT.
Does a company pay more tax when it buys a home in Catalonia?
Usually not: a company pays the same ITP scale as a private person. The exception is the 20% rate for large property holders (more than 10 homes in Catalonia, among other cases), which applies to companies and private people alike.
What tax do I pay when I sell my property in Spain as a non-resident?
19% on the gain. The buyer holds back 3% of the price and pays it to the Spanish Tax Agency within one month; this is an advance on your tax, and you file form 210 to settle it. The municipal plusvalía is the seller’s tax, but when the seller is a non-resident private person, the buyer pays it to the town hall in the seller’s place.
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Sources: Agència Tributària de Catalunya, ITP-AJD tarifes i tipus and compravenda d’immobles (October 2026); Llei 11/2026 de mesures fiscals (DOGC, 13 July 2026); Ley 37/1992 del IVA, art. 20 and 91; Real Decreto Legislativo 1/1993 (ITPAJD), art. 10; Real Decreto 1426/1989 (notary fees) and 1427/1989 (registry fees); Codi civil de Catalunya, art. 531-6 and 621-15; Ley 5/2019 and Real Decreto-ley 17/2018 (mortgage costs); Agencia Tributaria, non-resident capital gains and form 211; Ley 35/2006 del IRPF; Real Decreto Legislativo 2/2004, art. 104-110 (plusvalía); Real Decreto-ley 29/2026. Prices of homes as listed on vivendanova.com in October 2026. Data as of October 2026.