Region

Buying a home in Catalonia: transfer tax and prices

Taxes at the region's official rates · appraised values of the ministry · INE house price index.

In short

On a €300,000 resale home in Catalonia, transfer tax and land registry fees come to €30,201 (10% tax at the general rate). Homes were appraised at €2,753/m² on average in Q2 2026 (+10.1% over a year); the INE index rose 10.1%.

Calculate for Catalonia

If you buy

Taxes, land registry and loan in Catalonia

General rates of Catalonia. Change any field: the amounts are recalculated instantly.

Value taxed€300,000
Transfer tax (ITP)€30,000 (10%)
Land registry (registration + presentation)€201
Buyer total (taxes + land registry)€30,201
Notary's deed fee (the seller's by default)€388
Loan of 80% of the price€240,000
Monthly payment, 25 years at 3.134%€1,155

General rates only: no reduced rates, notary copies, gestoría or valuation. All the rates and sources.

If you sell

Income tax on the gain

National rates, the same in every region: your tax residence decides.

Capital gain€80,000
Rate on the gain19%
Income tax on the gain€15,200
Buyer's 3% withholding (advance)€12,000
Left to pay on the return€3,200

Non-resident: 19% on the gain (IRNR); the buyer withholds 3% of the price (form 211), the seller settles on form 210 and the 3% is credited.

Plusvalía municipal, exemptions and agency fees are not computed. Capital gains tax on a home sale.

The questions, answered

How much transfer tax on a €300,000 resale home in Catalonia?

At the general rate of Catalonia (10% up to €600,000, 11% up to €900,000, 12% up to €1,500,000, 13% above €1,500,000: the scale gives an average rate applied to the whole value), €300,000 bought in Catalonia pays €30,000 of transfer tax (ITP) and €201 of land registry fees: €30,201 for the buyer, before notary copies and any reduced rate; the base is the higher of price and Catastro reference value.

And on a new home in Catalonia?

Bought from the developer, the same €300,000 carries VAT at 10% (€30,000) instead of transfer tax, plus AJD of €4,500 and land registry fees of €201: €34,701 in all.

Are home prices rising in Catalonia?

Yes: the INE house price index for Catalonia changed by +10.1% over a year in Q2 2026 (Spain: 12.2%), and the ministry's average appraised value in Catalonia reached €2,753/m², +10.1% over a year.

How much tax when you sell a home in Catalonia?

The income tax on the gain is national: 19% for a non-resident (IRNR), the savings scale of 19% to 30% for a resident. On a gain of €80,000 that is €15,200 or €17,280.

Reading the numbers for Catalonia

Catalonia is 4th of the 19 regions by appraised value: €2,753/m², 17% above the Spanish average of €2,355/m².

Prices moved +10.1% on the ministry's appraisals and +10.1% on the INE index, which puts Catalonia among the three slowest regions on the index (17th of 19), 2.1 points slower than Spain (+12.2%).

Payotte covers five cities here. They run from €2,316/m² in Girona to €4,932/m² in Sitges, a spread of €2,616/m²; the regional average falls between them, at €2,753/m².

Resale: In Catalonia, transfer tax (ITP) on a resale home is 10% up to €600,000, 11% up to €900,000, 12% up to €1,500,000, 13% above €1,500,000: the scale gives an average rate applied to the whole value, on the higher of the price and the Catastro reference value: €30,000 on €300,000, €30,201 with land registry fees.

New build: In Catalonia, a new home bought from the developer pays VAT at 10% and stamp duty on the deed (AJD) of 1.5%: €34,701 with land registry fees on €300,000.

Young buyers: Catalonia taxes buyers aged 35 or under at 5% (income up to €36,000) instead of 10% to 13%, and gives them a 100% bonus on stamp duty on a new home.

Large families: Catalonia taxes a large family's main home at 5% instead of 10% to 13%, if family income is at most €36,000 plus €14,000 per child above the legal minimum.

Stressed market areas: Catalonia has declared stressed areas: 131 municipalities under resolution TER/2408/2024, in addition to a first declaration of 140 municipalities (TER/800/2024, modifying TER/2940/2023); both define a large holder at five or more residential properties.

The figures

MeasureValueSource
Transfer tax (ITP) on €300,000€30,000Decreto Legislativo 1/2024, art. 641-1.1
Land registry on €300,000€201Real Decreto 1427/1989
Notary's deed fee on €300,000 (seller by default)€388Real Decreto 1426/1989
Catalonia, appraised value, Q2 2026€2,753/m²Ministry (+10.1% a year)
Catalonia, INE house price index, change over a year+10.1%INE, Q2 2026

Valuers' averages, not sale prices; changes computed by Payotte.

Buying from abroad

What differs for a foreign buyer: Buying as a foreigner · non-resident tax calculator · purchase costs in every region.

Cities of Catalonia on Payotte

Sources