Legal development

Decree Law 5/2025, which approved a general increase in Transfer Tax and Stamp Duty rates in Catalonia in the real estate sector, has been validated

By Eduardo Gracia, Javier Hernández Galante and Ricardo García-Borregón

07 May 2025

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    Further to our Newsflash dated 26 March 2025, regarding the approval of a general increase in Transfer Tax and Stamp Duty rates in Catalonia in the real estate sector, approved by Decree Law 5/2025 of 25 March, we hereby inform you that the Decree Law has been validated today by the Plenary Session of the Catalan Parliament.

    Consequently, the entry into force is confirmed: (i) as from 27 March 2025, as regards the repeal of the 70% Transfer Tax rebate applicable to real estate resellers; and (ii) as from 27 June 2025, in respect of the increases in Transfer Tax and Stamp Duty rates.

    Likewise, the Plenary Session of the Catalan Parliament has agreed to process the aforementioned Decree-Law as a Bill in the Parliament, which means that there could be changes to its content, of which we will keep you informed.


    The information provided is not intended to be a comprehensive review of all developments in the law and practice, or to cover all aspects of those referred to.
    Readers should take legal advice before applying it to specific issues or transactions.

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