Property transfer tax when buying a home (Catalonia)

In Catalonia, buying a property subject to onerous property transfers is declared with form 600 to the Catalan Tax Agency. As a general rule, the deadline to file the self-assessment and pay is one month from the date of the act or contract (the deed or private contract). General rate: 10 % if the total value of the property does not exceed €600,000; above that, an average rate applies according to the scale (11 %, 12 % and 13 % by bands). If the buyer is a large holder or a whole residential building is bought, the rate is 20 %. For a primary home there are reduced rates if requirements are met: 5 % for officially protected housing and for single-parent families, large families, young people, people with disabilities or victims of gender violence; 4 % (3 % in rural municipalities of special attention) in rural municipalities.

Official sources

• Tarifes, tipus impositius i quotaESOfficial guidance · Checked on 2026-10-26
• Meritació, termini de presentació i pagamentESOfficial guidance · Checked on 2026-10-26