{"id":1276,"date":"2025-07-03T13:40:15","date_gmt":"2025-07-03T13:40:15","guid":{"rendered":"https:\/\/blog.apartamentosestartit.com\/?p=1276"},"modified":"2025-07-03T13:55:53","modified_gmt":"2025-07-03T13:55:53","slug":"learn-about-the-changes-in-the-regulations-of-itp-irpf-and-isd-taxes-in-catalonia","status":"publish","type":"post","link":"https:\/\/blog.apartamentosestartit.com\/en\/learn-about-the-changes-in-the-regulations-of-itp-irpf-and-isd-taxes-in-catalonia\/","title":{"rendered":"Learn about the changes in the regulations of ITP, IRPF, and ISD taxes in Catalonia"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">The <strong>Government of Catalonia<\/strong> has approved various measures regarding taxation, personnel expenses, and administrative matters. Notably, these include changes affecting the<strong> ITP, IRPF, and ISD.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">All have been in force since June 27, and some since the beginning of the year.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>A) Property Transfer Tax and Stamp Duty (ITP and AJD)<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>New tax brackets for the transfer of real estate:<ul><li>Up to \u20ac600,000: <strong>10%<\/strong><\/li><li>\u20ac600,001 to \u20ac900,000: <strong>11%<\/strong><\/li><li>\u20ac900,001 to \u20ac1,500,000: <strong>12%<\/strong><\/li><li>Over \u20ac1,500,000: <strong>13%<\/strong><\/li><\/ul><\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>20% rate for property<\/strong> purchases by large holders or for the acquisition of entire residential buildings, with exceptions for individuals acquiring up to four properties for use as their primary residence.<\/li><li><strong>Elimination of the 70%<\/strong> tax discount for real estate companies acquiring housing.<\/li><li><strong>Increase to 3.5%<\/strong> of the variable AJD rate for property transfers subject to VAT with waiver of the exemption.<\/li><li><strong>50% discount <\/strong>on the fee for the transfer:<ul><li>Of office buildings or unfinished structures to be converted into officially protected housing.<\/li><li>Of properties intended to serve as company headquarters or workplaces.<\/li><\/ul><\/li><li>100% discount on the transfer of properties to non-profit housing cooperatives.<\/li><li>Extension of the age limit to access the reduced 5% rate for the purchase of a primary residence: <strong>from 32 to 35 years.<\/strong><\/li><li><strong>100% discount<\/strong> on the variable AJD fee for purchases of primary residences subject to VAT.<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>B) Personal Income Tax (IRPF) \u2013 from January 2025<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Reduction of the tax rate for the lowest income brackets: <strong>from 10.5% to 9.5%<\/strong>, and simplification of the tax scale.<\/li><li>Increase in the deduction for renting a primary residence:<ul><li>From \u20ac300 to \u20ac500<\/li><li>Applicable to taxpayers up to 35 years old<\/li><li>Income cap increased to \u20ac30,000<\/li><\/ul><\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>New deductions for:<ul><li>Victims of gender-based violence<\/li><li>Capital contributions to agricultural and housing cooperatives<\/li><li>Foster care of minors<\/li><\/ul><\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>C) Inheritance and Gift Tax (ISD)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">New discounts and reductions to strengthen protection for victims of gender-based violence.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br>For any questions or clarification about these changes, feel free to contact <strong><a aria-label=\"undefined (abre en una nueva pesta\u00f1a)\" href=\"https:\/\/www.ceigruptorrent.com\/\" target=\"_blank\" rel=\"noreferrer noopener\">Ceigrup Torrent API. <\/a><\/strong>We will be happy to help you and answer your queries.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>All have been in force since June 27, and some since the beginning of the year.<\/p>\n","protected":false},"author":31,"featured_media":1261,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[22],"tags":[],"class_list":["post-1276","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-interesting-information"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - 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