- Tax (as of October 2, 2026): new buildings in Catalonia are subject to an IVA of 10% and AJD of 1.5%, secondary housing is subject to an ITP of 10% at a cost of up to 600 000 € and above on the progressive scale [1][2][3].
- For tax, "new construction" means the first transfer of a finished building by a developer. If two years of continuous use, the sale is no longer considered the first transfer. [1].
- For Ley 38/1999 (LOE), the new structure is responsible for 10 years for carrying structures, 3 years for defects that violate habitat, 1 year for trimming [5].
- The money made before the construction is completed, the developer is obliged to guarantee a guarantee or insurance and keep it in a separate account. [5].
- For secondary housing, the seller, on the Generalitat page, answers 6 months after purchase [6].
- Cédula de habitatidad and energy certificate are needed for both the new and the secondary construction. [7].
What is a new building and secondary housing in terms of law?
For tax purposes, the new building (obra nueva) is the first transfer of a finished building made by a developer after construction or reconstruction. Generalitat explains that the transfer ceases to be the first if the owner, a musufruct or a renter has been used more continuously before the sale of the dwelling for two years and is bought by another person. [1]. Everything else is considered by the tax authorities to be secondary housing (segunda mano) [1].
A separate case: buying a plan (sobre plano) where the house is still under construction. Tax and guarantees are the same as the newer building, but the risks are added to the timing and quality of the materials. [8].
What taxes do the buyer of the new estate and the secondary pay?
The tax depends on whether the IVA is subject to sales. If the transaction is taxed, the IVA and AJD (impuesto sobre actos juridicos documentados, tax on legal acts). If the transaction is not taxed, the ITP (impuesto sobre transfers patrimoniales pererosas) is paid. [1].
| What | New building | Secondary | Source |
|---|---|---|---|
| Basic tax | IVA 10% for housing, including up to two garage and storage areas sold with it | ITP: 10% for value up to 600,000 y, higher on 11%, 12%, 13% | [2][3] |
| Second tax | AJD 1.5 % with escritura pública (notary transaction) | AJD is not paid for | [1] |
| Specialized officially protected housing (VPO) | IVA 4 % | Separate rules apply to VPO | [4] |
There are lower rates for secondary schools if the dwelling becomes the main housing: 5% for buyers under 35 years of age, many children and other categories, 4% and 3% for rural municipalities. [2]If the seller and buyer have given the price below valor de referencia (the reference value from the cadastre), the tax is considered to be from the reference price. [1].
Plusvalía civil, unless otherwise agreed by the parties, the seller pays [4].
What guarantees do the buyer of the new estate have?
The new structure is protected by the Ley 38/1999 (LOE) Construction Act, which is calculated from the reception of the object without comment: 10 years are responsible for the foundation, columns, beams and other structures affecting strength, 3 years for defects in engineering and construction that violate housing requirements, 1 year for defects in the construction. [5].
This period of time is covered by the law by the insurance of damage or similar guarantees, and for housing by the 10-year insurance system (seguro dekenal). [5][7].
The money made before the construction is completed is protected separately. The developer must, from the time he receives the building licence, issue a bank guarantee or insurance for the amount of the contributions and taxes with interest and accept the payment in a separate account. [5][6].
What guarantees do the buyer of secondary housing have?
On the Generalitat page, the secondary housing seller is responsible for defects within six months of purchase. The page recommends that the architect or aparejador (technical architect) be invited to examine the matter. [6]How this rule relates to the general rules of Libro VI Código civil de Catalúña on conformity of the goods with the contract, we did not check: this is a question for a lawyer.
In practice, the secondary is checked before signing: the record in Registro de la Propiedad shows who the owner and whether the charge is, ayuntamiento is responsible for the urbanística and plans, and the comunidad de propietarios or administrator reports on contributions and planned work. [8]III. Verification procedure described in article on notea simple.
What documents is the seller obliged to hand over?
According to the Generalitat list, the seller transfers cédula de habitatidad (confirmation of minimum housing conditions), a labeled energy certificate and mortgage details. Cedula also needs a list of technicians and contractors, and a 10-year insurance plan for the redevelopment. [7].
The data from the developer's advertising is binding on him: the buyer is entitled to demand them even if they are not repeated in the contract. If you buy them by plan, you ask memoria de calidades and cross-reference the area: they consider them useful, not "construction" [8].
What depends on the incident?
The difference in the tax depends on the price, the status of the buyer and the benefits, and IVA and ITP do not compare without knowing the price and the terms of the transaction. Official statistics on which option is more controversial are not found. For individual review of documents and taxes, the lawyer and the NEXO team's director check them for the price and the terms of the transaction. consultationsIII. Notary and registry costs are reviewed in separate articleAssistance with the documents of the transaction: documents and escorts, taxes in general in the material on the purchase of taxes.
Frequent issues
What tax is paid for buying a new estate in Catalonia?
How many ITPs do you buy secondary housing in Catalonia?
How old is the guarantee for a new building in Spain?
What happens to the money if the new house isn't finished?
Who pays the ploughing when buying the apartment?
Do you need cedula de habitatidad when buying?
Based on source
- Agéncia Tributària de Catalunya · Compavenda de bens immobles (TPO, IVA and AJD) ♪
- Agència Tributària de Catalunya · Tarifes, tipus impositius i quota (TPO) ↗
- BOE · Ley 37/1992 del IVA, artículo 91 ↗
- Generalitat de Catalunya · Despeses de la compravenda d'un habitatge ↗
- BOE · Ley 38/1999 de Ordenación de la Edificación, artículos 17 y 19 y disposición adicional primera ↗
- Generalitat de Catalunya · Defectes o vicis de l'obra ↗
- Generalitat de Catalunya · Documentació que el venedor ha de lliurar ↗
- Generalitat de Catalunya · Trobat l'habitatge: passos a seguir ↗
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.