At PROCASA, as a leading real estate agency in Roses and a renowned real estate agent, we know that one of the most common questions when purchasing a home in Catalonia is the tax impact. Understanding the taxes and expenses associated with the purchase and sale will help you plan your investment with clarity and confidence. Below, we offer an updated guide for 2025.
Property Transfer Tax (ITP)
If you buy a second-hand home, the ITP (Property Transfer Tax) will be one of the main costs. In Catalonia, the general rate is 10% of the purchase price. However, there are reduced rates:
- 5% for those under 33 with an income of less than €36,000 per year.
- 7% for large families, single parents, or people with disabilities.
At PROCASA, we can help you check if you qualify for any of these benefits based on your profile.
VAT on new-build homes
If you buy a new home directly from the developer, the applicable tax is 10% VAT, plus 1.5% Documented Legal Acts (AJD). In the case of subsidized housing, VAT can be 4%.
Municipal Capital Gains Tax (IIVTNU)
This tax is levied on the increase in the land’s value since the last transfer. It is paid by the seller, but it is important for the buyer to ensure it is settled correctly to avoid future claims.
Other expenses to consider
- Notary and Registry: Approximately between 0.5% and 1% of the property price.
- Administration (optional): If you apply for a mortgage, the bank can handle the documentation.
- Appraisal and bank fees: If the purchase is financed.
Tax recommendations for buyers
- Plan all costs before signing a deposit contract.
- Check if you can apply for tax deductions (especially if it’s your primary residence).
- Ask for advice from professionals with local experience.
Your safe purchase with PROCASA
In PROCASA, as a real estate agency in Roses, offers you comprehensive advice throughout the entire purchase process. Our team is familiar with regional and local tax regulations, and we work to help you make well-informed decisions.
Do you want to buy in Roses, Empuriabrava, or the surrounding area in 2025? Contact us to get your real estate investment on the Costa Brava off to a good start.