Taxes and costs when buying a home in Catalonia (2026)
Updated: October 2026 · REIMSS
On top of the price, anyone buying on the Costa Brava pays taxes and notary and registry fees. Here are the figures in force in Catalonia in October 2026, with examples, plus what a non-resident owner pays every year.
Resale homes: ITP transfer tax
Buying from a private seller incurs transfer tax (ITP). In Catalonia, since 27 June 2025 (Decree-Law 5/2025), the general scale works by brackets of the price:
- Up to €600,000: 10%
- €600,000 to €900,000: 11%
- €900,000 to €1,500,000: 12%
- Over €1,500,000: 13%
Each rate applies only to the part of the price within its bracket. Reduced rates (for example 5%) exist for the main residence of certain buyers (young people up to 35 with limited income, large or single-parent families, people with disabilities); they do not apply to a second home. Owners of more than 10 homes in Catalonia ("large holders") pay 20%.
New builds: VAT and AJD
When buying from a developer for the first time, there is no ITP but 10% VAT plus stamp duty (AJD) of 1.5% in Catalonia.
Notary, land registry and gestoría
These are regulated fees that depend on the price. As a guide: notary €600–1,200, land registry €400–800 and gestoría (administrative agency) €300–500. If there is a mortgage, the bank pays the mortgage tax and the mortgage notary fees.
Two examples
- Resale apartment at €400,000: ITP €40,000 (10%) + notary, registry and gestoría (approx. €1,300–2,500). Total costs around €41,300–42,500.
- Resale house at €750,000: ITP €60,000 (10% of the first €600,000) + €16,500 (11% of the remaining €150,000) = €76,500, plus notary, registry and gestoría.
If the seller is non-resident
When the seller does not live in Spain, the buyer withholds 3% of the price and pays it to the tax office (form 211) within one month of signing. It is an advance on the seller's taxes. The notary coordinates it.
What a non-resident owner pays every year
- IBI (municipal property tax) and waste collection fee, depending on the town.
- Non-resident income tax even if the house is not rented out: 1.1% or 2% of the cadastral value (depending on the town) is treated as income and taxed at 19% for EU/EEA residents or 24% for everyone else. It is declared on form 210.
- If you rent it out, you pay tax on the rental income instead of that deemed income.
What you do not pay
- The municipal capital gains tax (plusvalía) on the sale is paid by the seller, not the buyer.
- The 100% tax on non-EU buyers announced in 2025 is not in force.
Sources
- Catalan Tax Agency (ATC): ITP and AJD
- Spanish Tax Agency: non-resident income tax, forms 210 and 211
More guides
- Buying a home on the Costa Brava as a foreigner: step by step
- Buying a home with a tourist licence in Catalonia: what to know in 2026
General information, not individual tax or legal advice. Figures can change: we review them when the law changes.