A progressive scale is introduced depending on the value of the property:
| Property value (€) | Applicable rate |
|---|---|
| Up to 600,000 | 10% |
| From 600,001 to 900,000 | 11% |
| From 900,001 to 1,500,000 | 12% |
| More than 1,500,000 | 13% |
This measure replaces the previous fixed rate of 10%, making those who acquire properties of higher value contribute a higher tax burden.
A tax rate of 20% is established for the acquisition of homes by large holders, defined as natural or legal persons who own more than five residential properties. This measure seeks to discourage the speculative accumulation of housing and encourage a more social use of real estate.
The reduced rates of 5% for certain groups are maintained and extended, provided that specific conditions are met:
Large families: Acquisition of a main residence.
Young people up to 35 years of age: With an income of less than 36,000 euros per year.
People with disabilities: Acquisition of a primary residence.
Victims of gender violence: Acquisition of a main residence, with limited income. (Adbisio, Apivirtual)
The variable quota of the AJD is increased from 2.5% to 3.5% in transfers of real estate subject to VAT with waiver of the exemption. In addition, a 100% discount is established in the AJD for the acquisition of a primary residence by young people up to 35 years of age with an income of less than 36,000 euros per year. (Adbisio)
These measures will come into force on June 27, 2025. However, the Council of Statutory Guarantees has questioned the legality of approving these reforms by decree law, suggesting that they be processed as bills to guarantee an adequate parliamentary debate. (El País)
The reform of the ITP in Catalonia for 2025 introduces a more progressive taxation, with the aim of promoting access to housing and discouraging real estate speculation. It is essential that potential buyers and real estate professionals are properly informed about these changes in order to plan their operations and take advantage of the available bonuses. (El País)
