Buying Commercial Property in Spain: Taxes in Catalonia 2026, 3.5% or up to 13%
When you buy commercial property in Catalonia you pay either transfer tax (ITP) at 10% to 13% of the price, or VAT plus stamp duty (AJD). For a resale office, shop or warehouse ITP is the default. If both seller and buyer are businesses and the buyer can deduct VAT in full, the seller can waive the VAT exemption, and the real cost drops to 3.5% stamp duty.
An example with round numbers. A company buys a resale warehouse in the Barcelona area for 2 million euros. Under ITP it pays 230,000 euros in tax. If the seller waives the VAT exemption, the buyer pays 70,000 euros of stamp duty and, if it can deduct VAT in full, no other tax. The building, the price and the notary are the same; the tax is 160,000 euros lower.
Below is how each option works, who qualifies, what the seller pays when the deal closes, and three things to check before you sign. Figures are as of October 2026 and come from the Catalan Tax Agency (ATC), the Spanish Tax Agency (AEAT) and the Official State Gazette (BOE).
ITP or VAT: which tax applies
The two never apply together. Which one you pay depends on who sells and whether the building is new.
| Situation | What the buyer pays | Comment |
|---|---|---|
| Seller is a private individual not acting as a business | ITP 10% to 13% | no VAT is possible |
| Seller is a business, resale building | ITP 10% to 13% | the sale is exempt from VAT by default |
| Seller is a business and waives the VAT exemption | VAT 21%, self-assessed and deducted, plus AJD 3.5% | only if the buyer is a business entitled to deduct VAT |
| New building from the developer | VAT 21% plus AJD 1.5% | first delivery is always subject to VAT |
Transfer tax (ITP) on commercial property in Catalonia
The current ITP scale in Catalonia has applied since 27 June 2025, and it covers offices, shops, warehouses and logistics buildings as well as homes. Each rate applies only to the part of the price within its band:
- 10% up to €600,000;
- 11% from €600,000 to €900,000;
- 12% from €900,000 to €1,500,000;
- 13% on everything above €1,500,000.
The tax base is the highest of the price, the declared value and the Cadastre reference value, where one exists (ATC).
| Price | ITP | Average rate |
|---|---|---|
| €600,000 | €60,000 | 10% |
| €1,000,000 | €105,000 | 10.5% |
| €2,000,000 | €230,000 | 11.5% |
| €10,000,000 | €1,270,000 | 12.7% |
| €50,000,000 | €6,470,000 | 12.94% |
The 20% rate you may have read about applies to large holders buying homes and to whole residential buildings, not to commercial premises. Our guide to property purchase tax in Catalonia covers homes, with a calculator.
Waiving the VAT exemption: how a business pays 3.5%
A resale building is exempt from VAT, so normally the buyer pays ITP. Spanish VAT law lets the seller give up that exemption when the buyer is a business or professional entitled to deduct the VAT in full or in part (Ley 37/1992, article 20.Dos). The seller has to tell the buyer before or at the signing, and it can be written into the deed.
Picture two companies. One sells a warehouse, the other buys it. Once the seller waives the exemption, the buyer charges itself 21% VAT and deducts the same amount (the reverse charge, article 84). The VAT cancels out. What remains is stamp duty at 3.5% in Catalonia, in force since 27 June 2025; before that it was 2.5%. (It is a tax you charge yourself and claim back at once, but it still has to be declared.)
| Option | Warehouse at €2,000,000 | Logistics centre at €10,000,000 |
|---|---|---|
| 1. ITP, standard | €230,000 | €1,270,000 |
| 2. ITP with the 50% relief for your own workplace | €115,000 | €635,000 |
| 3. VAT exemption waived: AJD 3.5% | €70,000 | €350,000 |
The VAT cancels out completely only when the buyer can deduct 100% of it. A company with partial deduction (under the pro rata rule) keeps the non-deductible part as a cost, and the deduction on a building is adjusted over the following nine years (article 107). This is the point to run past your tax adviser with real numbers.
Buying a new building from the developer
The first delivery of a building is always subject to VAT. For offices, shops and warehouses the rate is 21% (the 10% rate is for homes). The developer charges the VAT, and the buyer pays 1.5% stamp duty on the deed in Catalonia. A business with full deduction recovers the VAT; for a buyer without that right the 21% is a real cost.
The 50% relief when the property is your own workplace
Catalonia halves the ITP when a company or a professional buys a home, premises or an industrial building to use as its registered office or as one of its workplaces (Codi tributari de Catalunya, article 641-14, from 27 June 2025). The conditions, according to the ATC:
- the business has its tax domicile and registered office in Catalonia, or moves it there with the purchase;
- within six months the property is used in a business activity other than managing assets, so buying to let does not qualify;
- the business is kept running for five years from the deed.
Until 13 July 2026 the buyer also had to increase its headcount. Law 11/2026, in force since 14 July 2026, removed that condition for later purchases. The same 50% relief applies to stamp duty (AJD), for example on a new building, but not when the seller has waived the VAT exemption.
What the seller pays
The seller’s tax depends on who is selling:
- A Spanish company: the gain goes into its corporate tax, at the general rate of 25%; smaller companies may have lower rates.
- A resident individual: the gain is taxed as savings income at 19% up to €6,000, 21% to €50,000, 23% to €200,000, 27% to €300,000 and 30% above (rates from 2025).
- A non-resident without a permanent establishment in Spain: a flat 19% on the gain, whether they live in the EU or outside it (AEAT).
When the seller is a non-resident, the buyer must withhold 3% of the price (for a seller without a permanent establishment) and pay it to the AEAT on form 211 within one month of the sale. The seller then files form 210 within the following three months and deducts the 3% from the tax due; if the 3% is more than the tax, the difference is refunded.
Municipal capital gains tax (plusvalía)
The town hall taxes the increase in the value of urban land under the building. The seller pays it. If the seller is a non-resident individual, the buyer pays it in the seller’s place. Each town sets its own rate, up to a legal maximum of 30%; Barcelona applies 30%.
The tax is normally calculated from the cadastral value of the land and the years of ownership. The seller can ask for it to be calculated on the real gain when that gives a lower figure, and pays nothing if there was no gain; in both cases the seller has to apply and provide the purchase and sale deeds. Check the coefficients in the ordinance of the town where the property is.
Buying the company instead of the building
Buying shares is normally exempt from ITP and VAT. The exception is in article 338 of Ley 6/2023: if you take control of an unlisted company whose assets are at least 50% Spanish property not used in a business activity, the purchase is presumed to be a way of avoiding tax and is taxed as a property transfer, at the Catalan ITP rate when the property is in Catalonia. The presumption can be rebutted with evidence. Whether let commercial property counts as used in a business activity is a question of interpretation, so this route needs a tax adviser before any offer.
Three things to check before you sign
- Who sells, and whether they will waive the VAT exemption. A private individual who does not act as a business cannot charge VAT, so with them you will pay ITP; an individual who lets the property out may count as a business, so ask your adviser. Only the seller can waive the exemption, and it cannot be added after signing: agree in the reservation or deposit contract that the seller will waive it, and confirm it in the deed. On a €2 million warehouse up to 160,000 euros, 8% of the price, depends on this.
- Your right to deduct VAT and how you will use the property. Ask your adviser whether your company deducts VAT in full or only in part, and over what period. The 50% relief is only for your own registered office or workplace; buying to let does not qualify.
- The non-resident rules. If the seller lives abroad, keep back the 3%, file form 211 within a month, and plan for the plusvalía you may have to pay on their behalf.
For the wider market, see where investors are putting money in our report on commercial property investment in Catalonia in 2026.
Questions about taxes on commercial property in Spain
What taxes do you pay when buying commercial property in Spain?
Either transfer tax (ITP) or VAT plus stamp duty (AJD), never both. In Catalonia ITP runs from 10% to 13% of the price; on a new building you pay 21% VAT plus 1.5% AJD; and if a business seller waives the VAT exemption for a business buyer, the buyer pays 3.5% AJD and recovers the VAT if it can deduct it in full (ATC, rates from 27 June 2025).
How much ITP do you pay on commercial premises in Catalonia?
10% up to €600,000, 11% to €900,000, 12% to €1,500,000 and 13% above, each rate on its own band. On a €2,000,000 property that is €230,000, an average of 11.5% (ATC scale for sales from 27 June 2025).
Who decides to waive the VAT exemption, the buyer or the seller?
The seller, and only when the buyer is a business or professional entitled to deduct the VAT. The seller must tell the buyer before or at the signing, and it can be stated in the deed (Ley 37/1992, article 20.Dos; ATC).
How much tax do I pay if I sell my commercial property?
A Spanish company pays corporate tax on the gain, generally 25%. A resident individual pays 19% to 30% on the gain. A non-resident pays a flat 19%, and the buyer withholds 3% of the price on account. The town hall also charges the plusvalía on the land, up to 30%.
Do non-residents pay capital gains tax in Spain on property?
Yes, 19% of the gain, whether they live in the EU or outside it. The buyer withholds 3% of the price and pays it on form 211 within a month; the seller files form 210 within the next three months and offsets the 3% (AEAT).
Looking at commercial property in Catalonia?
Tell us the type of property, your budget and how you plan to use it, and we’ll send you a selection of offices, premises or warehouses that fit. We can arrange viewings.
Sources: Catalan Tax Agency (ATC), ITP rates and reliefs, AJD rates for notarial documents, sale of property (pages accessed 29 October 2026); ATC news on Law 11/2026 (15 July 2026); Decret llei 5/2025 and Codi tributari de Catalunya, book six, articles 641-1 and 641-14; Ley 37/1992 on VAT, articles 20, 84 and 107 (BOE consolidated text); Spanish Tax Agency (AEAT), corporate tax rates, IRPF savings base, non-resident capital gains, forms 210 and 211; Real Decreto Legislativo 2/2004, articles 104 to 110 (plusvalía); Barcelona tax ordinance 1.3; Ley 6/2023, article 338 (BOE). Data checked on 29 October 2026. This article is general information, not tax advice; confirm your case with a tax adviser in Spain.