Spain’s Catalan government passed Decree-Law 5/2025 on 25 March 2025. The Decree was later published in the Official Gazette on 26 March 2025.
This Decree-Law adopted various measures regarding taxes, personnel expenses, and other administrative matters, including addressing the difficulty in accessing a fundamental right such as housing, especially for low-income families.
As such, the Decree introduces significant changes to Property Transfer Tax (ITP) in Catalonia, including changes to real estate transfer tax and stamp duty.
This includes an increase in the transfer tax rate for certain property acquisitions to 20% and a rise in the stamp duty rate for VAT exemption waivers to 3.5% (from 2.5%), effective 27 June 2025.
