Buying-selling taxes

Natural or legal persons belonging to the Autonomous Region of Catalonia shall be subject to the following taxes, depending on whether they are buyers or vendors:


  • The Impuesto sobre el Incremento del Valor del Terreno or Plusvalía (Local Capital Gains Tax) in all cases
  • The Impuesto sobre la Renta de las Personas Físicas (IRPF) (Personal Income Tax) as earnings or losses
  • Impuesto sobre Sociedades (Corporation Tax) if a legal person
  • Those arising from obtaining the documents that need to be provided to the purchaser

Financial body

  • As of 10th November 2018, the Impuesto de Actos Jurídicos Documentados (Stamp Duty) must be paid by the bank providing the mortgage


  • The purchase price of the property
  • VAT: 10% of the cost of the property if it is a new-build, or the Impuesto sobre Transmisiones Patrimoniales (Property Transfer Tax) if the property is second-hand (in Catalonia this is 10%)
  • The notary’s fee in whose presence the Public Deed of Sale is executed
  • Costs for inscription into the Land Register
  • Costs for the mortgage deed, if any
  • If a mortgage is requested, the administrative charges for the loan
  • The costs for registering to be/to change the title-holder of water, electricity, gas, etc. services
  • Insurance, as a minimum, against risks that arise through acts of God or force majeure, and damages to third parties
Buying-selling taxes

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