On what value is transfer tax paid at an auction in Cataluña?

In Cataluña, buying property at auction pays transfer tax at 10 % a 13 %, on the higher of the winning bid and the Cadastre reference value (art. 10.2 of the ITP consolidated law). With a 100,000 euro bid and no higher reference value, the tax would be €10,000.

No. It is the general rate and the rules of the law, for guidance. Your specific case, with reductions or allowances, is confirmed by a tax adviser or your region's tax office.

Auction taxes

Transfer tax at auction in Cataluña

The tax you pay when you are awarded a property at auction in Cataluña, on what value it is calculated and when a reduced rate applies. Law consulted on 08-10-2026.

Are there value brackets?

Each rate applies only to the part of the value in its bracket.

Are there value brackets?
Up to	Rate
€600,000	10 %
€900,000	11 %
€1,500,000	12 %
Rest	13 %

Are there reduced rates?

Are there reduced rates?
Case	Rate	Requirements
Vivienda de protección oficial	7 %	Adquisición de vivienda calificada de protección oficial.
Familia numerosa o monoparental, discapacidad, joven de 35 años o menos, o víctima de violencia machista	5 %	Vivienda habitual; base imponible del IRPF (general más ahorro, menos mínimos) de hasta 36.000 euros.

Anything specific to auctions?

Sin regla propia de base ni de tipo; quien organiza subastas debe informar a la Agència Tributària de Catalunya (art. 683-2). Gran tenedor o edificio entero de viviendas: 20%.

The law

Libro sexto del Código tributario de Cataluña (Decreto Legislativo 1/2024), arts. 641-1 a 641-5 bis (art. 641-1 en la redacción del Decreto ley 5/2025, en vigor desde el 27-6-2025). Consulted on 08-10-2026.

Work out your case

The calculator adds Cataluña's transfer tax, charges, debts and possession, and gives you the maximum bid for your budget.

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Frequently asked questions

On what value is transfer tax paid at an auction in Cataluña?: In Cataluña, buying property at auction pays transfer tax at 10 % a 13 %, on the higher of the winning bid and the Cadastre reference value (art. 10.2 of the ITP consolidated law). With a 100,000 euro bid and no higher reference value, the tax would be €10,000.
Is this tax advice?: No. It is the general rate and the rules of the law, for guidance. Your specific case, with reductions or allowances, is confirmed by a tax adviser or your region's tax office.

Other regions

Indicative information, not tax or financial advice.