Good to know · Money
Regional taxes for residents in Catalonia (IRPF scale, ITP, ISD)
Catalonia sets its own regional part of IRPF, and rates for ITP (resale homes) and inheritance/gift tax (ISD), managed by the Agència Tributària de Catalunya (ATC).
- Why it matters
- Affects annual income tax and the cost of buying a resale home.
- When
- When filing the annual Renta or buying a property.
- Official page
- Mesures fiscals 2025: ITPAJD i ISD (27/06/2025)
- Last checked
- 22 Oct 2026
In the guide: the 3 steps, what to bring (3 items), the office with addresses and hours, and tips and what to watch for, with every official source.
One Easy to miss, on us
The 5% ITP rate for buyers aged 35 or under applies when the buyer is 35 or under on the date the tax falls due and the tax bases of their last IRPF return add up to no more than 36,000 euros.