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What Taxes and Fees Do You Pay When Buying or Selling a Property in Barcelona? Complete Guide for Buyers and Sellers

25 July, 2025
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PUNTO HABITAT
PUNTO HABITAT | Inmobiliaria Barcelona | 1995 Servicio personalizado en la gestión de venta y alquiler de inmuebles.

What Taxes and Fees Are Paid When Buying or Selling a Property in Barcelona?

Buying or selling a property in Barcelona involves a number of taxes and fees that are often overlooked until the very last moment. In 2025, both buyers and sellers must face mandatory costs that can represent between 10% and 15% of the property’s value, in addition to specific procedures depending on the type of property and the client’s tax profile.

With the entry into force of Decree-Law 5/2025 in Catalonia, the taxes on property transactions have changed significantly, including a new progressive ITP (Property Transfer Tax) and even a special 20% rate for large landlords or corporate entities. In addition, key obligations remain, such as municipal capital gains tax, personal income tax (IRPF), notary fees, certificates, and mortgage-related costs.

In this comprehensive and updated guide, we break down all the costs that both the buyer and seller of a property in Barcelona must take on—with clear examples, useful tips, and a practical focus for private individuals, investors, and real estate professionals.

Gastos e impuestos al comprar o vender vivienda en Barcelona

Table of Contents

Summary Table: Who Pays and What They Pay

Expense Who Pays? Discounts / Exemptions Notes
ITP (Property Transfer Tax) Buyer ✅ Reduced to 5% if certain conditions are met (youth, families...).
VAT + Stamp Duty (AJD) Buyer ✅ Reduced VAT (4%) for subsidized housing (VPO). AJD usually has no reduction.
Notary Fees Buyer ❌ Official rate. No discounts available.
Land Registry Buyer ❌ Official fee. No personal discounts apply.
Agency Fees Buyer ❌ Private service. Free choice of provider.
Valuation Buyer ❌ Mandatory when applying for a mortgage. No exemptions.
Personal Income Tax (Capital Gain) Seller ✅ Exempt if over 65 years old or reinvesting in main residence.
Municipal Capital Gains Tax (IIVTNU) Seller ✅ Exempt if no increase in value or in certain inheritances.
Energy Certificate Seller ❌ Mandatory for sale. No exemption available.
Occupancy Certificate Seller ❌ Required only if expired or missing. Mandatory for signing the deed.
Annual Property Tax (IBI) Seller ❌ Applies to owner as of January 1st. Can be negotiated between parties.

Expenses When Buying a Property in Barcelona

Buying a property in Barcelona involves much more than just paying the agreed price. As a buyer, you must take on a series of mandatory taxes and expenses that can increase the total cost by an additional 10% to 14% on top of the property price.

Below, we explain each of these costs with a practical and up-to-date focus for 2025.

Gastos e impuestos al comprar o vender vivienda en Barcelona

How Much Is Paid in ITP When Buying a Resale Property in Barcelona?

The Property Transfer Tax (ITP) is the main tax expense when buying a resale property. In Catalonia, this tax is progressive and applied based on the purchase value:

  • Up to €600,000 → 10%

  • Between €600,001 and €900,000 → 11%

  • Between €900,001 and €1,500,000 → 12%

  • Over €1,500,000 → 13%

For example, if you purchase a flat for €400,000, the applicable ITP rate is 10%, meaning you’ll pay €44,000 in taxes alone.

What Taxes Does a Buyer Pay When Purchasing a New-Build Property?

When buying a new-build property in Barcelona, you do not pay ITP. Instead, two different taxes apply:

VAT (Value Added Tax):

  • 10% on the sale price for free-market housing.

  • 4% for officially protected housing (VPO).

Stamp Duty (AJD – Actos Jurídicos Documentados):

  • Applied for the notarization and land registry inscription.

  • In Catalonia, the general rate is 1.5% of the notarized property value.

Example: If you buy a new property for €400,000, you’ll pay €40,000 in VAT and €6,000 in AJD — totaling €46,000 in taxes alone.

How Much Are Notary Fees in a Property Purchase?

Notary fees are mandatory when purchasing a property in Spain, as the transaction must be formalized through a public deed signed before a notary.

In Spain, notarial fees are regulated by a fixed tariff based on the declared value in the deed.

General estimate:

  • For properties priced between €100,000 and €500,000, fees typically range from €700 to €1,000.

  • If there is a mortgage involved, additional deeds must be signed, which increases the cost.

Example: For a property purchase of €400,000, the typical notary fee is around €850, though it can vary slightly depending on the notary and the number of authorized copies requested.

Is It Mandatory to Pay the Land Registry Fee?

Yes. After signing before a notary, the property sale must be registered with the Land Registry (Registro de la Propiedad) for the buyer to be legally recognized as the new owner.

This procedure is also subject to official fees, which depend on the property’s value.

In Barcelona, for transactions between €100,000 and €500,000, the average registration cost ranges from €400 to €700.

It is a one-time and mandatory payment.

For example, for a property priced at €400,000, the typical Land Registry fee is around €550.

Is Hiring an Administrative Agency (Gestoría) Mandatory for the Buyer?

Hiring a gestoría (administrative agency) is not legally required, but it’s very common when the purchase involves a mortgage. In these cases, the bank typically requires a gestoría to ensure that all formalities are properly handled:

  • Payment of taxes (ITP or AJD)

  • Registration in the Land Registry

  • Verification of the deeds

If you’re buying without financing, you can either complete these steps on your own or hire an optional gestoría.

Average cost: between €300 and €500, depending on the number of procedures involved.

For example, if you purchase a property with a mortgage in Barcelona, the gestoría usually adds an extra cost of around €400, managed directly by the bank.

What Is the Cost of a Property Appraisal When Buying with a Mortgage?

If you’re applying for a mortgage, you’ll need to hire an official property appraisal. This report determines the real market value of the property and helps the bank calculate the maximum loan amount.

The appraisal is paid by the buyer, although it’s usually arranged by the bank itself.

It must be carried out by a valuation company approved by the Bank of Spain.

The appraisal is valid for 6 months.

Average cost: between €300 and €600, depending on the company and the type of property.

For example, if you’re buying a property for €400,000, the appraisal report may cost around €400, and it’s required for the bank to approve your mortgage.

What Other Costs Might a Property Buyer Face?

In addition to taxes, notary fees, land registry, administrative agency, and appraisal, a buyer may face other costs related to the transaction—especially if financing the purchase with a mortgage. Some of the most common are:

  • Mortgage opening fee (if applied by the bank): typically between 0.5% and 1% of the loan amount.

  • Linked insurance policies: home insurance is mandatory with a mortgage, and life insurance is often recommended (though not legally required).

  • Certified copies of deeds or documents: extra cost depending on the number of copies requested.

  • Legal or tax advisor fees (if hired): optional, but useful for complex transactions.

Example: If you take out a €300,000 mortgage with a 0.5% opening fee, you’ll pay €1,500 just for the opening cost—on top of all taxes and standard expenses.

Expenses When Selling a Property in Barcelona

When selling a property in Barcelona, the owner must also cover a number of taxes and expenses that can significantly affect the final profit from the transaction. Some of these costs depend on whether there was a capital gain, how long the property has been owned, or the location of the property.

Below, we explain the most important costs that a seller should take into account, one by one.

Gastos e impuestos al comprar o vender vivienda en Barcelona

How Is Personal Income Tax (IRPF) Applied When Selling a Property?

When you sell a property for a higher price than what you originally paid, you generate a capital gain, which must be declared in your personal income tax return (IRPF) the following year.

The taxable base is calculated as follows:

Sale price – (purchase price + associated costs such as notary fees, taxes, documented renovations, etc.)

The applicable tax rates in 2025 for capital gains are:

  • Up to €6,000: 19%

  • €6,001 to €50,000: 21%

  • €50,001 to €200,000: 23%

  • €200,001 to €300,000: 27%

  • Over €300,000: 28%

Example: If you bought a property for €250,000 and sold it for €400,000, with €10,000 in deductible expenses, your net taxable gain would be €140,000. The IRPF due would range between €26,600 and €32,200, depending on the applicable tax bracket.

What Is the Municipal Capital Gains Tax and How Much Do You Pay?

The municipal capital gains tax (IIVTNU) is a local tax levied on the increase in the value of urban land from the time of purchase to the time of sale. In Barcelona, it is managed by the City Council and must be settled within 30 business days after signing the deed.

The seller can choose between two calculation methods:

  • Objective method: based on the cadastral value of the land and the number of years it has been owned.

  • Real method: based on the actual profit made from the sale.

The more favorable method for the taxpayer will be applied.

There are exemptions, such as:

  • When no increase in land value has occurred.

  • In transfers due to inheritance of the main residence by direct descendants.

Example: If you sell a flat in Barcelona after 15 years and the land has appreciated, the municipal capital gains tax could range from €3,000 to €6,000, depending on the cadastral value and the neighborhood.

You can see a step-by-step calculation guide here:
👉 How to Calculate Municipal Capital Gains Tax in Barcelona

Is the Energy Certificate Mandatory When Selling a Flat?

Yes. The Energy Performance Certificate (CEE) is mandatory for all property sales in Spain, including Barcelona. It must be available before advertising the property and delivered to the buyer at the time of signing.

It is issued by a certified technician after inspecting the property.

  • Validity: 10 years

  • Cost: Paid by the seller

Exceptions:
The CEE is not required for properties that are derelict or marked for demolition, but it is mandatory for any habitable property.

Typical cost in Barcelona: Between €60 and €150, depending on the property’s size and the provider.

Example: For a 90 m² flat in Barcelona, the energy certificate usually costs around €100, including the site visit, registration, and document issuance.

Is the Occupancy Certificate Required to Sell a Property?

Yes. In Catalonia, the Occupancy Certificate (cédula de habitabilidad) is a mandatory document for selling a property—unless the property is exempt due to age or type of use (e.g., a commercial space not intended for residential use).

It certifies that the property meets the minimum habitability standards.

  • It must be valid at the time of signing the sale deed.

  • It is the seller’s responsibility to provide it.

If the certificate is expired or missing, a new one must be obtained before signing. The process typically takes 5 to 15 business days.

Estimated cost in Barcelona: between €80 and €120, including the site visit and administrative fees.

Example: If you are selling a flat without a valid occupancy certificate, you’ll need to arrange it in advance, at an average cost of around €100.

Who Pays the Property Tax (IBI) in the Year of the Sale?

The IBI (Property Tax) is a municipal tax levied on property ownership as of January 1st of each year. By law in Catalonia, it must be paid by whoever is the owner on that date—meaning the seller, even if the property is sold later in March or December.

However, in many transactions it is common to prorate the IBI based on the number of months each party has owned the property during the year.

The amount depends on the cadastral value and the rate set by the Barcelona City Council.

For a typical flat, the annual IBI ranges between €500 and €1,000.

Example: If you sell a flat in June, it is common to include a clause in the deed stating that the buyer will reimburse half of the annual IBI—about €400 to €500, prorated.

Practical Example of a Property Transaction in Barcelona

Gastos e impuestos al comprar o vender vivienda en Barcelona

Let’s look at a real-world example to illustrate the costs each party faces in a standard property transaction:

Scenario

Property Type: Resale flat
Location: Barcelona city
Purchase Price: €400,000
Payment Method: With mortgage
Seller: Individual who bought the property 15 years ago for €250,000
Buyer: Individual, no age-related tax discounts apply

What Does the Buyer Pay?

Based on the scenario provided, here are the approximate expenses the buyer would incur:

Concept Amount (€) Notes
ITP (10%) 40,000 Standard rate for resale properties in Catalonia
Notary Fees ~850 Based on a €400,000 transaction
Land Registry ~550 Depends on deed value and complexity
Gestoría (Administrative agency) ~400 Required by bank due to mortgage
Appraisal ~400 Needed for mortgage approval
Mortgage Opening Fee (0.5%) 1,500 Based on €300,000 mortgage (if applicable)
Home Insurance (annual) ~300 Required by the bank

 

What does the seller pay for?

  • Personal Income Tax (on a gain of €140,000): between €26,600 and €32,200
  • Municipal capital gains tax: €4,500 (estimated)
  • Energy certificate: €100
  • Occupancy certificate: €100
  • Property tax (to be prorated): €800

“In total, the seller covers between €32,000 and €38,000 in expenses, which will be deducted from the profit obtained from the sale.”

Gastos e impuestos al comprar o vender vivienda en Barcelona

Recommendations and Common Mistakes When Buying or Selling a Property in Barcelona

Let’s look at a real case to illustrate the costs for each party in a standard transaction:

Buying or selling a property in Barcelona involves procedures, taxes, and important decisions. Here are some key recommendations and common mistakes to avoid:

✅ Recommendations for the Buyer

  • Calculate all expenses before making an offer: transfer tax (ITP), notary fees, mortgage costs, appraisal…
  • Request several mortgage offers: interest margins, fees, and conditions vary greatly between banks.
  • Check the property’s registration status: make sure there are no debts, liens, or discrepancies.
  • Always reserve with a clear private contract, including clauses about the deposit and penalties.

✅ Recommendations for the Seller

  • Have all documentation ready: occupancy certificate, energy certificate, latest property tax (IBI) receipt, and an updated land registry extract (nota simple).
  • Request a preliminary calculation of the municipal capital gains tax and personal income tax (IRPF), especially if there is a significant gain.
  • Agree on prorating the property tax (IBI) with the buyer if the sale occurs mid-year.
  • Carry out minor renovations if they add value (painting, lighting, small repairs).

❌ Common Mistakes Made by Buyers

  • Miscalculating the transfer tax (ITP) or not anticipating mortgage-related expenses, leading to a lack of liquidity.
  • Signing contracts without professional advice or without reviewing the legal status of the property.
  • Failing to include a penalty clause in case the seller backs out after the reservation.
  • Accepting an appraisal without checking the issuing company or reviewing the contents of the report.

❌ Common Mistakes Made by Sellers

  • Forgetting to declare the sale in the IRPF or miscalculating the capital gain, leading to potential fines or tax issues.
  • Not requesting a draft calculation of the municipal capital gains tax (plusvalía) before signing, which can lead to unpleasant surprises.
  • Failing to obtain the occupancy certificate or energy certificate in time, causing delays in the signing at the notary.
  • Listing the property above market value, which can result in low interest and cause the listing to become “burned out” on real estate portals.
  • Not asking whether the real estate agency charges fees to the buyer, which can create friction and reduce the number of visits.
  • Not confirming whether the agency will handle all pre-signing procedures, such as organizing visits, obtaining certificates, managing extensions, or coordinating with the notary.
Gastos e impuestos al comprar o vender vivienda en Barcelona

Frequently Asked Questions

How long does it take to sell a flat in Barcelona?

It depends on the price, the area, and the condition of the property. On average, a well-priced home can sell in between 1 and 3 months. If the price is above market value, the process can be delayed indefinitely.

What happens if the buyer backs out after signing a penitential deposit agreement (arras penitenciales)?

It depends on the type of deposit agreement signed. In the most common case—penitential deposit (arras penitenciales)—if the buyer backs out without justified cause, they lose the amount paid as a deposit.

However, if confirmatory or penal deposits were signed instead, other consequences may apply (such as enforcing the contract or claiming additional compensation).

💡 It is essential that the contract clearly states that it is a “penitential deposit” and not another type.

What if the seller is the one who backs out?

If it is a case of penitential deposits, the seller who breaks the agreement must return double the deposit received as a penalty.
However, if the deposit is confirmatory or penal, the consequences may include forced performance of the contract or compensation.
Everything will depend on the exact wording of the document.

🧾 It is always advisable for the deposit agreement to be reviewed by a lawyer or a specialized real estate advisor.

Can I sell a flat if I still have an outstanding mortgage?

Yes, you can sell a property with an active mortgage. In the deed signed before a notary, the outstanding debt will be cancelled, and this can be done in two ways:

The buyer pays part of the price directly to the seller’s bank to cancel the mortgage, and the remaining amount to the seller.

Or, the seller receives the full amount and instructs the bank to cancel the mortgage.

In both cases, it is essential that the mortgage cancellation is formally registered, which can be handled by the notary or a gestoría after the signing.

Who chooses the notary in a property sale?

By law, the buyer has the right to choose the notary if they are the one covering the costs. Even so, in many transactions, the notary is agreed upon by both parties or chosen based on proximity or trust. What matters most is that both parties feel comfortable and the notary’s neutrality is ensured.

What happens if the buyer or the seller lives abroad? Can the signing be done remotely?

If one of the parties resides outside Spain, the sale can be formalized through a notarial power of attorney. This means that the person authorizes someone else — usually a lawyer, family member, or real estate agent — to sign on their behalf.

This power of attorney must be:

  • Signed before a notary in the country of residence
  • Legalized with the Hague Apostille or through the consular route
  • Translated by a sworn interpreter if not written in Spanish

Remote digital signing is not allowed in private transactions such as a property sale. Physical presence is still required, either from the owner or their legal representative.

💡 Many real estate transactions with foreign buyers in Barcelona are carried out via power of attorney, especially when the client is unable to travel for the signing.

Is it mandatory to register the sale in the Land Registry?

It is not mandatory, but it is highly recommended. The deposit agreement (contrato de arras) is a private commitment between buyer and seller that sets key conditions: price, deadlines, penalties for withdrawal, etc.
Signing it helps avoid misunderstandings, protects both parties, and secures the transaction until it reaches the notary stage.

Can a flat be sold if there are multiple owners?

Yes, but all co-owners must sign the sale or authorize one of them through a notarial power of attorney.
If one of the owners does not agree to sell, the transaction cannot proceed unless it goes through legal proceedings (partition of ownership).

Can I sell a property during a divorce process?

Yes, but if the property is registered in the name of both spouses, both must sign, or provide a final court ruling awarding the property to one of them.
If there are underage children, the judge must authorize the sale if it affects the family home.

Can a flat be sold with a tenant living in it?

Yes. The buyer will be subrogated into the existing rental contract.
For leases subject to the Urban Leases Act (LAU), the tenant has a right of first refusal (tanteo) and must be notified in advance.

Can a flat be sold with a usufruct?

Yes, a flat can be sold with a usufruct, but with important limitations according to the Civil Code. Follow this link to learn more: Sale of Bare Ownership: A Guide to Selling Your Property While Retaining the Right of Use.

**Expenses and Taxes When Buying or Selling a Property in Barcelona – Conclusion:** > Do your research thoroughly before buying or selling a property.

As you’ve seen, buying or selling a property in Barcelona involves more expenses and decisions than it may initially seem. Understanding the taxes, required documents, and common mistakes is key to avoiding surprises and protecting your investment.

Do you want to sell your flat in Barcelona but don’t know where to start?

At PUNTO HABITAT, we have been helping owners like you sell safely, profitably, and hassle-free for years. We take care of everything:

Realistic and personalized valuation

Comprehensive management of documentation and procedures

Legal protection throughout the reservation and signing process

👉 Contact us without obligation and tell us your case.
We will help you sell with complete peace of mind.

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