At Marroquín Abogados, we inform you that today the Decree-Law 5/2025 of 25 March has been published in the Diari Oficial de la Generalitat de Catalunya, adopting urgent measures in tax matters, personnel expenditure, and other administrative areas.
This Decree-Law introduces significant tax amendments, among which we highlight the measures affecting the Transfer Tax (ITP) and Stamp Duty (AJD). Among other changes, the applicable tax rates have been modified.
The general tax rate applicable to property transfers will now be determined according to the following scale, based on the value of the property.
In addition, it is worth noting the introduction of a special 20% tax rate on the transfer of residential properties when the purchaser qualifies as a large property holder, or when entire residential buildings are acquired. This rate will not apply in certain specific cases expressly provided for by law.
It should be noted that these measures have been adopted by means of a Decree-Law, and therefore the document must be ratified by the Parliament of Catalonia within 30 days of its enactment.
If ratified, this important measure will enter into force on 27 June 2025.
The Tax and Real Estate Department of Marroquín Abogados offers expert advice regarding these recent developments.
