- AEAT (Agencia Estatal de Administración Tributaria) IRPF takes and collects: on the ATC page it is explicitly stated that IRPF is the government tax that AEAT collects. [2].
- ATC (Agència Tributària de Catalunya) The tax is either transferred by Catalonia or by itself: ITP and AJD, inheritance and gift tax, wealth tax, tourism tax, empty housing tax and other tax. [1].
- Catalonia itself sets the IRPF autonomous scale and its subtractions, but you apply the modelo 100 to the AEAT [2][5].
- Catalonia's wealth tax is paid through AEAT, with the income transferred entirely from the Generalitat de Catalunya [3].
- Modelo 210 non-residents are served at AEAT [6]. ITP on modelo 600 after the purchase of housing is submitted to the ATC within a month from the date of the act [4].
What is AEAT, and what is it responsible for?
AEAT, Agencia Estatal de Administratación Tributaria, a public tax agency, is the subject of a declaration on IRPF (modelo 100) and non-resident taxes (modelo 210) through its sede ectronica pays taxes [2][5][6]Her portal has a Renta, Cl@ve campaign and a pay lock with NRC, and it's in detail. How to pay the tax online through AEAT.
What is ATC and what does it lead?
ATC, Agéncia Tributeria de Catalunya, a tax agency in Catalonia, includes ITP and AJD (modelo 600 and others), inheritance and gift tax (modelos 650, 651 and 652), wealth tax, tourism tax (hospital residence), CO2 tax on motor vehicles, empty housing tax and a number of other tax measures. [1]The ATC procedures are divided into three areas: gestión (accounting and processing), recaudacion (collection) and inspection (checking) [9].
ATC receives visitors online, by telephone or in person, and in the service list, individual entries on the modelos 600, 620, 650, 651 and 652, on the wealth tax, recovery and distribution [7].
Who accepts IRPF and the wealth tax in Catalonia?
IRPF in Catalonia accepts AEAT. ATC itself writes that IRPF is the government tax that AEAT collects and Catalonia regulates its autonomous part: the tariff scale and deductions, for example for rent and childbirth [2]. In the Renta 2025 campaign, ATC provided 40 offices to help with the declaration: admission was from 8:30 to 14:00 on the entry [2].
The tax on wealth is different for Catalonia residents, whose income is entirely transferred to Generalitat, but you must file a declaration on AEAT: ATC refers to AEAT in terms of timing and procedure. [3]The period for 2026 was 8 April to 30 June 2026, and the payment was due no later than 25 June when the payment was made. [3]I'll give you more details: Tax on wealth in Catalonia.
What tax is paid to: summary table
| Tax or form | Who takes | What is known from official pages |
|---|---|---|
| IRPF, modelo 100 | AEAT | The Autonomous Part tariff and subtracts the Catalonia, the AEAT is collecting the declaration. [2][5] |
| Modelo 210 (non-resident) | AEAT | Sed AEAT [6] |
| Tax on wealth | AEAT service, revenue-generating Catalonia | Tax revenue is fully transferred to Catalonia residents [3] |
| ITP and AJD, model 600 | ATC | Period usually month from the date of the act or contract [4] |
| Legacy tax, modelos 650 and 660 | ATC | 6 months from the date of death, 6 months extension may be requested in the first 5 months [8] |
| Donation tax, modelo 651 | ATC | Form specified in ATC catalogue [1] |
The table shows only what is said on the government pages. Taxes on buying a dwelling in Catalonia and inheritance and gift tax.
Where do you start, if you can't see what department you're going to?
Start with the name of the tax or the form number, not the city: the form asks the tax. If it's IRPF, Patrimonio or Modelo 210, open the sede AEAT. If it's ITP, inheritance, gift or tourist tax, see the ATC catalogue. If you're not sure what kind of tax you need at all, it's a question for the guest: the authorities do not know in advance what kind of case you're subject to which tax. Barcelona described in section Residence permit in BarcelonaAssistance with tax and administrative procedures is discussed at consultations.
Frequent issues
What is the difference between AEAT and ATC?
Who's to pay IRPF in Barcelona, ATC or AEAT?
Where do you pay the wealth tax in Catalonia?
Where do ITP pay when buying a place in Barcelona?
Can you make an appointment online at the ATC?
What if it is not clear what agency to contact?
Based on source
- ATC · Nuestros tributos ↗
- ATC · Impuesto sobre la renta de las personas físicas ↗
- ATC · Impuesto sobre el patrimonio ↗
- ATC · Declarar transmisiones patrimoniales onerosas con el modelo 600 ↗
- AEAT · Plazo y forma de presentación de las declaraciones, Renta 2025 ↗
- AEAT · Declaración del IRNR sin establecimiento permanente: modelo y plazo ↗
- ATC · Cita y tramitación atendida ↗
- ATC · Declarar una herencia (modelos 650 y 660) ↗
- ATC · Quiénes somos y qué hacemos ↗
Sources are viewed on 02.10.2026. Consolidated texts and departmental reference pages are informative: legal application takes into account official publications, changes and specific circumstances. Material has not been personally checked by counsel.
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The source is viewed on 02.10.2026 · NEXO · Drafting Draft · Sources do not replace individual legal advice.