ITP in Catalonia 2026: which tax you pay when purchasing a property and how to avoid overpayment

Property Transfer Tax (ITP) is, together with notary and registry fees, the primary tax cost incurred by the buyer in the purchase of a pre-owned property in Catalonia. However, many buyers in Tarragona and the Costa Daurada discover this far too late, when they have already negotiated the price but have not calculated the actual total cost of the transaction.

Knowing the ITP rules before signing allows you to budget correctly and, in certain cases, access reduced rates that can lead to savings of thousands of euros.

The general rate of ITP in Catalonia in 2026

In Catalonia, the general rate of ITP for the transfer of real estate in 2026 is 10% on the taxable base. The taxable base is the greater of these two values: the deeded price or the reference value of the property published by the Cadastre.

This means that if you buy an apartment in Cambrils for €200,000 but the cadastral reference value is €220,000, the Tax Agency will assess the tax on €220,000, resulting in an ITP of €22,000.

Reduced rates: can you pay less?

Yes, there are several scenarios for a reduced rate in Catalonia:

• 5% for the primary acquisition of a main residence by young individuals up to 32 years of age or by single-parent families.

• 5% for large families acquiring their main residence.

• 5% for individuals with a disability equal to or greater than 65%.

• A rate of 0.5% instead of the general ITP if the property is destined for social or protected leasing within 3 years following the purchase (special regime).
  
  

To access these benefits, it is essential to prove compliance with the requirements at the time of purchase and to expressly request the application of the reduced rate in the tax self-assessment.

What if I buy a new property?

If the property is a first transfer (new build), ITP is not applicable; instead, VAT is charged (10% general, or 4% for social housing under a special regime) plus Stamp Duty (AJD), which in Catalonia is 1.5%.

Deadline for paying the ITP: 30 business days

The ITP must be settled before the Catalan Tax Agency (ATC) within a period of 30 business days from the date of the public deed. Failure to meet this deadline generates surcharges: 5% if paid between 3 and 6 months late, 10% between 6 and 12 months, and 15% from one year onwards.

The cadastral reference value: the great trap for buyers

Since 1 January 2022 (Law 11/2021), the minimum taxable base for ITP is the reference value published by the Cadastre, which in many areas of the Costa Daurada exceeds the actual market price, especially for properties in second-line areas or older buildings.

If you believe that the reference value does not correspond to the actual condition of the property, you may challenge it by submitting an expert appraisal.

At Bufet Trujillo, we advise buyers and sellers on the tax management of their real estate transactions in Cambrils and throughout the regions of Baix Camp and Tarragonès. We analyse your case prior to signing to avoid any surprises.