Buyers
Of a resale home or commercial premises.
Property taxation
Property transfer tax (ITP)
If you buy a resale home in Catalonia, you must pay property transfer tax (ITP) to the Catalan Tax Agency. We calculate the tax, check whether a reduced rate may apply and file it for you.
Fees from €220, VAT includedWho it is for
Designed for those facing this problem today.
Owners and landlords
Who are acquiring a property as an investment.
What we do
We take care of the whole process.
Before we start, we explain what we will do and what it will cost, with a written quote.
- Calculation of the tax base and the amount payable
- Review of reduced rates and allowances
- Filing with the Catalan Tax Agency
- Responding to value checks by the tax authority
Fixed price
Fees
VAT included
ITP or AJD on a purchase or a mortgage
€220
VAT included. Fixed price confirmed in writing before we start.
Does not include official fees, notary and Land Registry charges or the taxes being paid, which are charged at cost.
Has the tax authority challenged the value of your property? We will assess whether it can be appealed
Fees
How we charge
Fixed fees covering the entire procedure, including enforcement. Where money is being claimed, also a percentage of what is recovered: if nothing is recovered, there is no percentage. The quote is given in writing before we start. If the law requires an attempt to reach an agreement before filing a claim, we will tell you and include it in the quote.
Guide
Property transfer tax when buying a home in Catalonia
Author: Marcel Abram GatellPractising lawyer, member no. 49882 of the Col·legi de l'Advocacia de Barcelona (ICAB)
Last updated:
2 min read
If you buy a resale home in Catalonia, on top of the price you will have to pay property transfer tax (Impuesto sobre Transmisiones Patrimoniales, ITP). It is one of the largest costs of the purchase and it is worth knowing it before signing so you know how much money you will need in total.
Who pays ITP and when
ITP is paid by the buyer and is filed with the Catalan Tax Agency (Agència Tributària de Catalunya). In Catalonia, the deadline is one month from signing.
How ITP is calculated
The tax is calculated by applying a rate to a tax base. Since 2022, the base is at least the Cadastre reference value, which may exceed the price in the deed; the general rate in Catalonia is 10%. We review the figures before signing so that you know the approximate amount in advance.
Reduced rates and allowances
In certain situations reduced rates may apply, for example depending on the buyer's age, family situation or other circumstances. The requirements are strict and include income limits. We check whether your case qualifies.
Value checks
The tax authority may review the declared value. If you receive a value check or a proposed assessment, we help you analyse it and respond. The deadlines to respond or appeal are short, so contact us as soon as you receive it.
ITP or AJD: which tax applies
Buying a resale home is subject to ITP; buying a new build is subject to VAT and stamp duty (AJD). Distinguishing each case correctly is the first step to filing properly.
The whole purchase
ITP is only one part of the transaction. If you would also like us to review the contract, the charges and the property's situation, see our legal assistance with property purchases and sales.
Common mistakes when filing ITP
- Calculating the tax on the purchase price without checking the base the tax authority will use.
- Missing the filing deadline after signing.
- Not checking whether the requirements for a reduced rate are met.
- Not keeping the documents that prove those requirements.
How we help
We review the transaction before signing so that you know the cost of the tax, check whether a reduced rate may apply, prepare the self-assessment and file it. If you later receive a value check, we help you respond.
Documents we will ask for
- The sale deed or its draft.
- The buyers' ID or NIE.
- The property's cadastral reference.
- For a reduced rate, depending on the case: disability certificate, large or single-parent family certificate or the latest income tax return.
This guide provides general information and is not a substitute for advice on your specific case.
Good to know
Before you take the first step.
Time limits
In Catalonia, one month from the deed. Late filing incurs surcharges and interest.
Requirements and documents
The sale deed or its draft, the buyers' ID or NIE and the cadastral reference. For a reduced rate, depending on the case: disability certificate, large or single-parent family certificate or the latest income tax return.
Procedure
We check the reference value, whether to challenge it and which reliefs you can apply, file the self-assessment and defend you if the tax authority later reviews the value.
How we work
From the first call to the close of your matter.
You tell us about your case
By phone, WhatsApp or through the contact form.
Phone · WhatsApp · FormInitial assessment
We tell you whether your matter is worth pursuing and what options you have.
Response in under 48 hWritten quote
Before we start, you will know the cost in writing. No surprises.
No surprisesWe keep you informed
We explain each stage of your matter as it progresses.
At every stage
Frequently asked questions
Common questions about this service.
Property taxation
Other services you may find useful.
Contact
Let's talk about your case.
Tell us about your situation in whichever way suits you. We will tell you whether the matter is worth pursuing and what options you have.
Chat on WhatsApp- Phone
- 930 49 48 08
- contacto@zeltis.es
- Office
- C/ Mallorca, 214, 5.º 1.ª
08008 Barcelona
