ITP vs IVA — which tax do I pay buying property in Spain?
You pay ITP (transfer tax) on a RESALE home — in Catalonia progressive 10–13% — while IVA (10%) plus AJD (1.5%) apply instead when you buy a NEW-BUILD from the developer; you never pay both.
| ITP (resale) | IVA + AJD (new-build) | |
|---|---|---|
| Applies to | Second-hand homes | Brand-new, bought from the developer |
| Rate (Catalonia) | Progressive 10% / 11% / 12% / 13% | 10% IVA + 1.5% AJD = 11.5% |
| Paid to | Generalitat (ATC) | IVA → AEAT · AJD → Generalitat |
| On a €400,000 home | ≈ €40,000 (10% base) | ≈ €46,000 |
| Recoverable by a private buyer | No | No |
Because IVA + AJD (11.5%) sits above the 10% ITP base, a new build usually carries a slightly higher tax bill than an equivalent resale at the same price.
Either way, notary and Land Registry fees apply on top — budget roughly 10–13% over the price in total.
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Related
Sources: Agència Tributària de Catalunya — ITP/AJD; Agencia Tributaria (AEAT) — IVA.
General information for people buying property in Spain — not legal, tax or financial advice.
Last reviewed June 2026.