ITP Spain 2025: Complete Guide to Buying on the Costa Brava

Purchasing property in Spain represents an accessible dream for numerous French buyers, particularly on the magnificent Costa Brava. However, understanding the fiscal implications, notably the ITP (Impuesto de Transmisiones Patrimoniales), proves essential for achieving a successful property investment. In 2025, significant changes affect this tax in Catalonia, the emblematic region including Roses, Empuriabrava, Platja d'Aro and Cadaqués.

What is ITP Spain and why is it important?

The ITP (Impuesto de Transmisiones Patrimoniales) constitutes a property transfer tax applied when acquiring second-hand real estate in Spain. This regional tax varies according to autonomous communities and represents a significant cost in your property acquisition budget.

Difference between ITP and property VAT

ITP applies exclusively to second-hand properties, whilst new builds are subject to Spanish VAT (IVA) of 10%. This fundamental distinction directly influences your investment strategy on the Costa Brava, where the second-hand market dominates considerably.

Impact of ITP on your acquisition budget

For a property worth €300,000 on the Costa Brava, ITP can represent between €21,000 and €30,000 depending on the applicable brackets. This substantial sum requires rigorous financial planning and justifies the accompaniment of local experts like IMMO 365 Costa Brava.

ITP Catalonia 2025: The new rates that change everything

Catalonia has introduced important ITP modifications in 2025, directly affecting property acquisitions in sought-after destinations like Roses, Empuriabrava, Platja d'Aro and Cadaqués.

New progressive bracket system

Since 2025, Catalonia applies a more complex progressive scale:

First bracket (up to €90,000): 5% Second bracket (€90,001 to €180,000): 7% Third bracket (€180,001 to €360,000): 8% Fourth bracket (€360,001 to €600,000): 9% Fifth bracket (over €600,000): 10%

Practical calculation for Costa Brava

For a villa worth €450,000 in Cadaqués, the ITP 2025 calculation is established as follows:

• €90,000 × 5% = €4,500
• €90,000 × 7% = €6,300
• €180,000 × 8% = €14,400
• €90,000 × 9% = €8,100
• Total ITP: €33,300

Comparison with the previous system

The old uniform rate of 7% would have generated €31,500 of ITP for the same property. The increase of €1,800 illustrates the impact of the new rules on higher-end properties, numerous on the Costa Brava.

ITP specificities for French residents

French buyers benefit from certain particularities in the application of Spanish ITP, notably thanks to bilateral tax agreements between France and Spain.

Tax residence and ITP implications

Your status as a Spanish or French tax resident influences administrative procedures but not the ITP rate applied. Non-residents pay the same rate as Spanish residents for ITP.

Legal tax optimisation

Certain acquisition structures permit optimising the overall tax burden, including ITP. The accompaniment of experienced professionals like IMMO 365 Costa Brava proves valuable for identifying the best legal strategies.

Partial recovery via bilateral agreements

Franco-Spanish tax conventions sometimes allow avoiding double taxation on certain aspects connected to the acquisition, even though ITP itself remains fully due in Spain.

Costa Brava: An attractive property market despite ITP

The Costa Brava remains a property destination of choice for the French, despite the evolutions of ITP Catalonia 2025.

Roses: Accessible Mediterranean charm

Roses offers excellent value for money with sea-view apartments from €180,000. ITP represents approximately €12,600, a controlled cost for accessing this sought-after destination.

Empuriabrava: The Catalan Venice

Empuriabrava seduces with its navigable canals and unique properties. Villas with private moorings, often valued between €400,000 and €800,000, generate significant ITP but justified by the exclusivity of the location.

Platja d'Aro: Seaside elegance

Platja d'Aro attracts a high-end clientele with properties often exceeding €500,000. ITP 2025 impacts these acquisitions more significantly, but the potential capital gains amply compensate for this initial investment.

Cadaqués: The Spanish art of living

Cadaqués, Dalí's village, offers characterful properties with prices reflecting its exceptional heritage. ITP represents an entry cost into a highly selective and stable market.

ITP optimisation strategies in 2025

Several legal approaches permit minimising ITP impact on your Costa Brava property acquisition.

Sale price negotiation

Skilful negotiation of the acquisition price directly influences the ITP amount. Every euro saved on the sale price generates proportional ITP savings to the applicable rate.

Separation of furniture elements

Separate valuation of furniture allows reducing the ITP taxable base. This legal practice requires rigorous documentation and qualified professionals' expertise.

Optimal acquisition timing

Certain periods of the year may offer favourable negotiation opportunities, indirectly influencing the total cost including ITP.

Professional accompaniment: IMMO 365 Costa Brava expertise

Navigating the complexities of ITP Spain 2025 requires accompaniment from experienced professionals, perfectly familiar with Catalan specificities.

Multilingual local expertise

IMMO 365 Costa Brava perfectly masters Spanish administrative procedures whilst communicating naturally in French with their clientele. This dual competence proves invaluable during complex acquisition procedures.

Network of qualified partners

The agency collaborates with an established network of notaries, tax lawyers and accountants specialising in property acquisitions by non-residents. This network guarantees complete and coherent accompaniment.

Post-acquisition follow-up

Accompaniment doesn't stop at signing. IMMO 365 Costa Brava ensures follow-up of declarative obligations and advises on optimal management of your Spanish property portfolio.

Future evolutions of ITP in Catalonia

Catalan authorities could further adjust ITP in the years following 2025, making regulatory evolution monitoring crucial.

Foreseeable trends

The general trend suggests stabilisation of ITP rates around 2025 levels, with possible minor adjustments according to regional economic conditions.

Impact on the property market

Professionals anticipate progressive market adaptation to new scales, with possible moderation of sale prices to partially compensate for ITP increases.

Anticipation advice

Potential purchasers have an interest in finalising their projects quickly to benefit from current visibility on tax costs, before possible future modifications.

FAQ: Your essential questions about ITP Spain 2025

What is the ITP rate in Catalonia in 2025?

ITP Catalonia 2025 applies a progressive scale from 5% to 10% according to property value, replacing the old uniform rate of 7%.

Does ITP apply to French buyers?

Yes, all buyers, regardless of nationality, pay ITP when acquiring second-hand property in Spain.

Can ITP be deducted from French taxes?

ITP generally cannot be deducted from French taxes, but bilateral tax conventions avoid double taxation on other aspects.

When must ITP be paid?

ITP must be paid within 30 days following the signing of the sale deed at the Spanish notary.

Does ITP apply to new builds?

No, new builds are subject to Spanish VAT (IVA) of 10%, not ITP.

How to calculate my ITP precisely?

ITP 2025 calculation requires applying progressive brackets. IMMO 365 Costa Brava offers free personalised simulations.

Are there possible ITP reductions?

Certain specific situations may benefit from reductions, notably for young resident purchasers or large families, but these advantages rarely apply to non-residents.

Does ITP vary according to Costa Brava municipalities?

No, ITP is fixed at autonomous community level (Catalonia). Roses, Empuriabrava, Platja d'Aro and Cadaqués apply the same rates.