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Housing

Property transfer tax when buying a home (Catalonia)

Impuesto de transmisiones patrimoniales al comprar vivienda (Cataluña)

Barcelona versionOnly applies in Catalonia

In other cities: Madrid · Valencia

What it is

In Catalonia, buying a property subject to onerous property transfers is declared with form 600 to the Catalan Tax Agency. As a general rule, the deadline to file the self-assessment and pay is one month from the date of the act or contract (the deed or private contract). General rate: 10 % if the total value of the property does not exceed €600,000; above that, an average rate applies according to the scale (11 %, 12 % and 13 % by bands). If the buyer is a large holder or a whole residential building is bought, the rate is 20 %. For a primary home there are reduced rates if requirements are met: 5 % for officially protected housing and for single-parent families, large families, young people, people with disabilities or victims of gender violence; 4 % (3 % in rural municipalities of special attention) in rural municipalities.

Official wording
La transmissió d'immobles que tenen un valor total que no supera els 600.000 € tributa al tipus impositiu del 10 %

Official sources

Where it applies
Catalonia

Official information

Official sources

Go to the official website: Tax rates (Catalan Tax Agency)

When

Within one month of the date of the deed or private contract. If the last day is a Saturday, Sunday or holiday, it moves to the next working day.

Official wording
el termini de presentació de l'autoliquidació i d'ingrés del deute tributari és d’un mes a comptar des de la data de l'acte o contracte.

Official sources

Steps

  1. Step 1: Check which rate applies

    There are reduced 5% rates for the main home of single-parent or large families, young people, people with disabilities or victims of gender violence, and for subsidised housing, if requirements are met.

    Official wording
    Tipus reduït del 5 % aplicable a la compra d'un habitatge de protecció oficial (codi THP) o de l'habitatge habitual per part de famílies monoparentals (codi TMP), famílies nombroses (codi TUF), joves (codi TUJ), persones amb discapacitat (codi TUM) o víctimes de violència masclista (codi TVV).

    Official sources

  2. Step 2: File and pay form 600

    You file the return with the online form or the form 600 help program. If filed late, there is a surcharge and, after 12 months, late-payment interest.

    Official wording
    Quan es presenta l’autoliquidació fora de termini cal abonar un recàrrec per extemporaneïtat.

    Official sources

    Go to the official website: Tax rates (Catalan Tax Agency)

Fees

General rate: 10% if the property is worth up to €600,000; above that, a scale of 11%, 12% and 13%. Large holders or a whole building: 20%.

Official wording
La transmissió d'immobles que tenen un valor total que no supera els 600.000 € tributa al tipus impositiu del 10 %

Official sources

FAQ

I am young — what are the conditions for 5%?

Being 35 or under (for purchases from 27.06.2025) and, in your last income tax return, the general and savings tax base minus the personal and family allowance not exceeding €36,000.

Official wording
Tenir 35 anys o menys en la data de meritació de l'impost, per a transmissions realitzades a partir del 27.06.2025

Official sources

We are buying half each

The rate is calculated on the total value of the property, and each buyer pays on their share (for example, 50%).

Official wording
El valor de la totalitat de l’immoble, en aquest cas 700.000 euros, és el que s’ha de posar a la casella “valor total declarat”.

Official sources

Terms used on this page