Spain: Amendments to real estate transfer tax and stamp duty (Catalonia)
Amendments under Decree-Law 5/2025 will become effective on June 27, 2025
Decree-Law 5/2025, published in the Catalan official journal on March 26, 2025, introduced amendments to real estate transfer tax and stamp duty, including:
- Increase in the transfer tax rate for certain property acquisitions to 20%
- Increase in the real estate stamp duty rate applicable in the event of waiver of the value added tax (VAT) exemption to 3.5% (previously 2.5%)
Most of the measures introduced under Decree-Law 5/2025 relating to real estate transfer tax and stamp duty will become effective on June 27, 2025.
Decree-Law 6/2025, which increased the tax rates on stays in tourist establishments both in Barcelona and in other municipalities, was also published on March 26, 2025.
Read an April 2025 report prepared by the KPMG member firm in Spain