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Tax measures for Catalonia in 2017

| News | Tax

Higher rates of Transfer Tax and Stamp Duty on waiver of exemption from VAT and adding of two new types of tax

In line with the speech of 23 March by Natàlia Caba, Subdirector General for Legal Regulation of the General Tax Directorate of the Generalitat of Catalonia, at the Aranzadi Tributario Forum, on 30 March the Official Gazette of the Generalitat of Catalonia will publish the Law on Tax Measures for 2017 which will come into force on 31 March.

Without prejudice to a detailed analysis of the regulation once it has been officially published, we can say now that there is the important development of an increase in the rates of Transfer Tax (Transmisiones Patrimoniales Onerosas or TPO) and Stamp Duty (Actos Jurídicos Documentados or AJD):

  • TPO on real estate and real rights over real estate: the rate of tax will be as follows:

Total value of real estate

From (€)

Payable tax


Rest of value up to


Applicable rate


0.00 0.00 1,000,000.00 10
1,000,000.00 100,000.00 Thereafter 11


  • TPO on movable property and real rights over movable property (in the absence of security): all cases (under current rules only motor vehicles) 5%.
  • AJD notarised documents: in transfers of real estate with waiver of exemption from VAT, rate increased from 1·8% to 2·5%.

The following two new taxes are also added to the Catalan taxation system: Tax on sugar-sweetened beverages and Tax on CO2 emissions from vehicles.

For further details of the changes introduced by the Law on Tax Measures for 2017 please see our next information release or contact:

Jordi Rius i Perramon

Andersen Tax & Legal






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