Skip to content
Book a consultation

Civil

Buying and selling property

We review the purchase or sale of your home, commercial premises or land before you sign anything: registry status and charges, the deposit contract (arras), the documents required in Catalonia and the taxes on the transaction. We also act for non-resident buyers and sellers. We stay with you through to the notarial deed and registration with the Land Registry (Registro de la Propiedad).

By Elena Fernández Ruiz, ICAB member no. 43871 · Updated on 14 October 2026

In brief

Who it is for
Buyers and sellers of homes, commercial premises or land in Catalonia, whether or not they live in Spain.
Where it is formalised
Deed before a notary and registration with the Land Registry; taxes with the Catalan Tax Agency (Agència Tributària de Catalunya) and the town hall.
Tax deadlines
One month for transfer tax (ITP) or stamp duty (AJD) and thirty working days for the municipal capital gains tax (plusvalía; art. 110 of the Local Finance Act), from the date of the transaction.
Fees
We quote them in the first consultation (€40), with the option to pay in instalments.

What we check

  • Land Registry extract (nota simple): owner, charges, limitations and restrictions affecting the property (art. 222 of the Mortgage Act).
  • Deposit contract (arras): in Catalonia, money paid is treated as part of the price; withdrawal deposits (arras penitenciales) must be expressly agreed (art. 621-8 of the Catalan Civil Code).
  • A valid habitability certificate (cédula de habitabilidad), required for every transfer of a home in Catalonia, unless expressly waived as allowed by art. 132.a of Law 18/2007.
  • A registered energy performance certificate, a copy of which is attached to the sale contract together with the energy label (Royal Decree 390/2021).
  • Certificate of any debts owed to the owners' association and, where the building is subject to it, the technical inspection report (art. 65.2 of Law 18/2007).
  • Taxes, as a rule: resales pay transfer tax (ITP, form 600, Catalan Tax Agency); first sales by a developer pay VAT and stamp duty (AJD). The seller pays the plusvalía.
  • Non-resident seller: the buyer withholds and pays 3% of the price using form 211 within one month (art. 25.2 of the Non-Residents Income Tax Act).
  • Foreign buyer: you need your tax identification number, which for foreign nationals is the NIE; without it the deed cannot be registered (art. 254.2 of the Mortgage Act).

How we help you

  1. We study the transaction

    We review the Land Registry extract, ownership, charges and the property's documents before you hand over any money.

  2. We draft the contract

    We draft or review the deposit or sale contract: type of deposit, deadlines, removal of charges and allocation of costs.

  3. Signing before a notary

    We liaise with the notary and, where relevant, the bank, review the draft deed and accompany you to the signing, in Spanish, English, Catalan or Chinese.

  4. Taxes and registration

    We file the taxes that apply to you (ITP or AJD, plusvalía and, if the seller is non-resident, form 211) and follow up registration with the Land Registry.

Frequently asked questions

What happens if I have paid a deposit and then do not buy?

It depends on what was agreed. In Catalonia, unless the contract says otherwise, the money is treated as paid on account of the price. Only if withdrawal deposits (arras penitenciales) were expressly agreed may the buyer withdraw by forfeiting them, or the seller by returning double (art. 621-8 of the Catalan Civil Code).

I do not live in Spain: can I buy a property?

Yes. You will need an NIE, which you can apply for through a Spanish consulate if you are abroad. Please note that since 3 April 2025 the law no longer provides for the investor residence visa, so buying property does not give you a right to reside.

I am selling and I am not resident: what taxes apply?

The buyer must withhold 3% of the price and pay it to the tax authority using form 211 within one month, as a payment on account of your non-resident income tax. In addition, for the plusvalía the buyer acts as substitute taxpayer for a non-resident individual seller.

Legislation

Skip to content