What changes above one million euros
Above one million euros, what changes is not the rule of law. It is the cost of an error. The same poorly read contrato de arras costs a few thousand euros on a studio and several hundred thousand on a villa in Sitges. The same undetected planning irregularity goes unnoticed on an apartment and becomes a six-figure regularisation project on a house with a pool. An acquisition at this level is secured ahead of the notary, on the buyer side.
The real cost of an acquisition in Barcelona
Estimate the all-in envelope beyond the headline price.
Notary fees and registration with the Registro de la Propiedad follow regulated, degressive scales; registration fees are capped and the notary's share is negotiated above 6 million euros.
Progressive transfer-tax scale, second-hand
Indicative order of magnitude, 2026 scale, non-contractual. Transfer tax in Catalonia is progressive and depends on the price and the profile. The exact figure is confirmed with the tax adviser.
Excluding advisory fees, depending on the engagement.
Cost and tax summary
Transfer tax, second-hand
Transfer tax (ITP) is calculated in progressive brackets : 10 % on the portion of the price up to 600,000 €, 11 % from 600,000 € to 900,000 €, 12 % from 900,000 € to 1,500,000 €, and 13 % on the portion above. Self-assessment takes place within the month following signing.
Large holders and entire buildings
A 20 % rate applies to large holders and to the acquisition of entire residential buildings, in force since 27 June 2025.
New build acquisition
The acquisition of a new build falls under IVA at 10 % of the price, plus AJD at 1.5 %.
Notary and registry
Notary fees and registration with the Registro de la Propiedad follow regulated, degressive scales; registration fees are capped and the notary's share is negotiated above 6 million euros.
Gestoria
The gestoria charges a flat fee, on quotation.
All-in envelope
Including tax and deed costs, a second-hand acquisition costs roughly from 10.6% of the price at 1 million euros to 12.9% at 20 million euros, excluding advisory fees.
Resale by a non-resident
On resale, the next buyer applies a retention of 3 % of the price. Capital gain on resale: 19 % of the gain, for European Union residents and third-country residents alike.
Five zones where an error costs the most
The contrato de arras binds before the deed
Three variants with opposite effects. Depending on which one is signed, the buyer who withdraws loses the deposit, often 100 to 200 K€ on a 2 M€ transaction. The legal reading happens before signing.
Verifications fall to the buyer
The notary authenticates the deed. Charges, the cadastre and planning compliance are verified on the buyer side, ahead of signing.
Planning decides the value
ITE, cedula, and tourist licences. In Barcelona city, existing HUT licences end in November 2028, five years after Catalan Decree-Law 3/2023 entered into force, subject to a single extension of up to five years. On the coast, in Sitges, Castelldefels or on the Costa Brava, the licence regime is verified municipality by municipality. On villas, an undeclared pool or outbuilding turns a prestige acquisition into a lengthy regularisation.
Acquisition tax in Catalonia is progressive
Since 2025, transfer tax on second-hand property is calculated in brackets, from 10 to 13 % depending on the price, payable within the month following signing. Tax and deed costs add roughly 10.6% to 12.9% to the headline price, depending on the amount.
The buyer's tax status changes everything
Resident or non-resident, reporting obligations differ. For the Spanish tax resident, they extend to assets held outside Spain above a threshold. The subject is identified before signing, not after.
What PSL Avocat does, on the buyer side
Due diligence on the property
Registro de la Propiedad, charges, mortgages, easements, planning status, ITE and cedula, community debts, tourist rental restrictions.
Contracts
Review and negotiation of the contrato de arras and the escritura publica, and of the compromis on the French side. The buyer signs knowing what they are committing to.
Acquisition structure
Own name, French SCI, Spanish SL, usufruct split. Legal comparison, tax dimension handled with the tax adviser, integrated before signing.
Cross-border coordination
Single point of contact on the buyer side. Notary, agent, seller's counsel, gestoria, tax adviser, broker. One practice for two jurisdictions.
Areas of focus
Barcelona and the Catalan coast
For whom
International buyers operating between two legal systems and several languages. In Barcelona and on the Catalan coast, from Pedralbes and Sarrià to Sitges, Castelldefels, Sant Cugat, Alella and the Costa Brava.
Over fifteen years structuring complex operations as in-house counsel, within international organisations and multinational groups.
Frequently asked questions
Why a buyer-side lawyer in addition to the notary ?
The Spanish notary authenticates the deed, checks its legality and the identity and capacity of the parties, and consults the Land Registry before signing. The review of planning status, charges and preliminary contracts falls to the buyer and their counsel. The buyer-side lawyer steps in beforehand to secure these points before signing.
From what amount do you act ?
The practice focuses on premium acquisitions, as an order of magnitude from one million euros, in Barcelona, on the Catalan coast and in Paris.
Do you work in English and Italian directly ?
Yes. The transaction is handled directly in French, English, Spanish and Italian, from the first exchange to signing.
What is the difference between the French compromis and the contrato de arras ?
The contrato de arras is the Spanish reservation contract, signed before the public deed. It exists in three variants with distinct consequences in case of withdrawal. The variant actually signed determines the fate of the deposit.
SCI, Spanish SL or own name ?
Each vehicle has different effects in French and Spanish civil and commercial law, and in matters of transmission. The choice is set against the project and the tax dimension, handled with the tax adviser, before signing.
Do you cover the towns around Barcelona ?
Yes, Sitges, Castelldefels, Sant Cugat, Alella, the Maresme and the Costa Brava, where planning verifications on villas with pools and outbuildings are the most sensitive.
I do not live in Spain. Will I pay wealth tax on my property in Catalonia, and how does it combine with the solidarity tax on large fortunes?
A non-resident is taxed only on assets located in Spain. The State rules apply by default, with an exempt minimum of 700,000 euros. Catalonia sets 500,000 euros, and the option for the Catalan rules, opened by Law 19/1991, is assessed as a whole. The solidarity tax reaches net wealth above 3 million euros and deducts the wealth tax already paid. Since 2026, the cap on the tax due also benefits non-residents. Returns are filed on modelo 714 and modelo 718.
Is it better to buy in my own name or through a company?
At this price level the choice turns on precise criteria. Since Law 11/2021, shares in unlisted companies whose assets consist of at least half Spanish real estate are deemed located in Spain and fall within the base of the wealth tax and of the solidarity tax. Running costs of the structure, the transmission regime and the transparency obligations applying to foreign entities complete the picture. The decision is taken case by case, together with your tax advisers.
Will my Spanish property follow the law of my own country when I die?
Regulation (EU) 650/2012 submits the estate as a whole to a single law. Absent a choice, that law is the law of the last habitual residence of the deceased, and it governs the Spanish property. The Regulation allows a person to designate by will the law of their nationality, including the law of a third State, which matters where that law differs from Spanish succession law. Succession tax stays outside the Regulation and falls under Spanish inheritance tax, where a non-resident may opt for the Catalan rules.
To discuss a specific acquisition in Barcelona, Pedralbes, Sarrià, Eixample, Sitges, Castelldefels, Sant Cugat, Alella or Costa Brava : discuss your acquisition. First exchange in French, English, Spanish or Italian. No commitment.
Updated 28 July 2026