Property sales tax rates in Cataluña are as follows: - The purchase of new build properties attracts a 10% IVA tax on the property value. - For second-hand properties, the standard ITP tax rate is 10% of the property value. - There are special reduced tax rates for government subsidized homes, young first-time buyers, those with disabilities, and large families that meet certain income criteria.

1. Property Sales Tax
Rates in Cataluña
(Source AEAT)

2. This presentation has been updated and is valid for 2015.
*myAdvocate Europe Ltd does not accept responsibility for losses of any type consequent upon reliance
on the information contained in this presentation.Please consult a lawyer before acting.
Property Sales Tax Payable in Cataluña
2

3. Property Sales Tax on New Build Properties
The purchase of new build properties in Spain attracts the
medium rate of IVA which is currently 10% of the value of the
property.
3

4. Property Sales Tax on Second-hand Properties
Spanish Property Law in Cataluña, in particular Decree Law
3/2010 (as modified by Law 1/2013) provides that the standard
rate of tax payable upon the purchase of a secondhand
property in Cataluña (ITP Tax) is as follows: 10%.
4

5. A tax known as ‘Actos Jurídicos Documentados’
(Documented Legal Operations Tax) is also payable on the
value of the property.
This is payable only on new build properties, and in Catluña
the current rate is 1.5% of the value of the property
AJD Tax on Property
5

6. An AJD tax is also payable on any mortgage that is created
in order to finance the purchase of either a new build or
secondhand property.
In Catluña the current rate is 1.5% of the total value of the
mortgage, including interest etc
AJD Tax on Mortgage Creation
6

7. If the property is classified as being officially protected by the
public administration (i.e. constructed with public subventions
and sold at a lower value with restrictions on how it may be
re-sold) then the rate of ITP tax payable is 7%.
AJD tax is similarly reduced for purchases of this type to
0.1%.
Government Subsidised Homes
7

8. If the property being purchased constitutes the main home of
the purchaser then, if the purchaser is 32 years old or under
and has taxable income (after exemptions) of €30,000 then a
special rate of ITP tax of 5% applies.
AJD tax is similarly reduced for purchases of this type to
0.5%.
Purchase Of Main Home By Young People
8

9. A special rate of ITP tax of 5% is payable on the acquisition
by anyone with a certified disability – be it mental, physical or
sensory.
This tax rate may also be applied where the person with the
disability is a member of the family of the purchaser of the
property (family of two children, one of which is disabled)
Principle Home Purchase by those with
Disabilities
9

10. The special rate of tax is subject to three criteria that must be
fulfilled:
1) The property must constitute the main family home
2) The disability must be of a degree of 65% or greater
Principle Home Purchase by those with
Disabilities
10

11. 3) The taxable income of the family (as a unit) must not
exceed €30,000.
AJD tax is similarly reduced for purchases of this type to
0.5%.
First Home Purchase by those with Disabilities
11

12. Law 21/2001 establishes a special tax rate of 5% where the
property is purchased by a family that is classified as being
'large' i.e. numerous.
As well as fulfilling the main requirement of being a legally
defined 'large' family, the following criteria must be satisfied:
Initiatives for Large Families
12

13. Initiatives for Large Families
1) The property must constitute the main family home.
2) The purchasers may not have net income greater than
€30,000 with €12,000 being added per child over the
required quota
13

14. For more information or assistance with legal or tax
matters from our network of local English-speaking
property lawyers in Cataluña, go to:
14
Property Lawyers in Cataluña