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On top of the price, you need to budget for purchase taxes, the notary, the Land Registry and, if you hire one, a gestoria. Taxation depends on the type of transaction and the buyer’s circumstances: there is no single total percentage that applies to everyone.

Resale homes (transfer tax, ITP): a general progressive scale based on the property’s total value of 10% on the first €600,000, 11% between €600,000 and €900,000, 12% between €900,000 and €1,500,000 and 13% above that. Reduced and special rates exist, such as 20% for certain acquisitions by large holders or of entire buildings.

First sale of a home by the developer (subject to VAT): as a general rule, 10% VAT plus 1.5% stamp duty (AJD) on the purchase deed, subject to any applicable exceptions and tax reliefs.

The taxable base does not always match the agreed price: if the property has a cadastral reference value, the base is the highest of that value, the declared value and the agreed price. With a mortgage, loan costs are separate from purchase costs: for loans covered by Law 5/2019, the borrower pays the valuation, while the bank pays the gestoria, the notary for the loan deed and registration of the charge.

Official sources: ATC — Tarifes de TPO · ATC — AJD en documents notarials · BOE — Llei de l’IVA, art. 20 i 91 · BOE — Text refós de l’ITPAJD, art. 10 · BOE — Codi civil de Catalunya, art. 531-6 · BOE — Llei 5/2019, art. 14.1.e

For tax purposes, the key difference is whether the transaction is a first sale subject to VAT (plus stamp duty) or a transfer subject to ITP. A sales label such as “new build” or “fully renovated” does not, on its own, determine the tax: exceptions must be checked, especially where there has been prior use or renovation. The general rates are in the question on purchase costs.

For new builds, check the plans, the specification, the conditions and the delivery date; if you pay money during construction, verify the legal guarantees and the development’s special account. For resale homes, the focus is on the actual condition of the home and building, any charges and the paperwork: certificate of occupancy (cèdula d’habitabilitat), Land Registry information and the building’s technical inspection where required.

Official sources: BOE — Llei de l’IVA, art. 20.U.22 · ATC — Tarifes de TPO · BOE — Llei catalana 18/2007, del dret a l’habitatge, art. 63–65 · BOE — Llei d’ordenació de l’edificació, disposició addicional primera

Yes. The municipality of Girona is included in the declaration of a stressed residential market area, effective from 16 March 2024 for an initial period of three years. It covers the municipality, not the whole province.

Renting a main residence: if there has been a contract in the last five years, the limit is the previous rent as updated, subject to legal exceptions. If the landlord is a large holder, the state reference index limit also applies, and the lower of the two prevails. If there has been no contract in the previous five years, the Catalan declaration extends the index limit to small landlords as well. Listings and contracts must include the information required by law.

Selling: the declaration does not, on its own, cap the price of a non-subsidised home. However, restrictions and pre-emption rights must be checked: the Generalitat has rights of first refusal and redemption in certain transfers, including homes owned by corporate large holders in stressed areas.

Official sources: BOE — Resolució de 14 de març de 2024 (zona tensionada) · BOE — Llei d’arrendaments urbans, art. 17.6 i 17.7 · BOE — Llei catalana 18/2007, art. 59 i 66 · BOE — Decret llei 1/2015, art. 2 · Generalitat — Preguntes freqüents sobre la limitació de rendes