What are the new ITP rates in Catalonia and how do they affect real estate transactions from June 2025?


From today, June 27, 2025 , in Catalonia the taxation of the purchase and sale of housing will radically change with the application of Decree Law 5/2025 . This new regulation introduces a progressive rate in the Property Transfer Tax (ITP) , which especially taxes the purchase of homes of more than €600,000 , affects large holders and also the purchase of entire buildings .

🧾 New ITP rates from June 27th

The fixed-rate system is abandoned and a progressive system is introduced: the higher the value of the property, the higher the effective average percentage .

Total value of the property from (€) Full fee (€) Remaining value up to (€) Applicable type
0 0 600,000 10%
600,000 60,000 300,000 11%
900,000 93,000 600,000 12%
1,500,000 165,000 From now on 13%

Example: A property worth €1,200,000 will be taxed at an average rate close to 11.75% , while one worth €2 million may exceed 12.5% .

🧱 Other notable news

🔸 Large holders: ITP of up to 20%

Sales operations carried out by large holders may be taxed at up to 20% ITP if they meet any of these criteria:

  • Have 10 or more homes for residential use in Catalonia
  • Have more than 1,500 m² built for residential use
  • Or 5 or more homes located in stressed areas (currently, 271 Catalan municipalities)

🔸 Purchase of entire buildings

Regardless of the buyer's profile, the purchase of an entire apartment building is also affected by a higher ITP.

🔸 End of 70% bonus for flipping

Until now, real estate companies that bought, renovated and sold a home within 3 years — a practice known as flipping — enjoyed a 70% ITP bonus.

As of March 28, 2025 , this bonus has been eliminated. This change seeks to discourage rapid speculation and stabilize the market, especially in stressed areas.

🔍 How does all this affect the market?

  • Increased tax cost for buyers of high-value properties
  • Direct impact on funds, promoters and operators who practiced flipping
  • Possible price adjustments and changes in strategy in the purchase and sale of buildings
  • Greater opportunity for end buyers or local operators

At ImmoGirona we advise you so that you can make decisions with the best information.
Whether you are a buyer, seller or investor, contact us to analyze how these tax changes affect you.

#ITPCalunya #HabitatgeGirona #Fiscalitat2025 #GransTenedors #Flipping #MercatTensionat #ImmoGirona


Drafted on: June 27, 2025, 8:11 p.m. | Does 4 days, 17 hours
Reviewed the: June 27, 2025, 8:32 p.m. | Does 4 days, 17 hours
Back
See all questions