What applies in Cabanelles to buying, letting and splitting a property? The national rules and the municipality's own rules, with the source and the date. We assume a property you do not live in yourself.
By topic. The rules of the municipality and the region are shown in full, the national ones in short. A short rule links to the full text and its source.
Tax on the notarial deed when buying a new build, on top of the VAT. The region sets the rate.
Source: boe.es, Decreto Legislativo 1/2024, libro sexto del Código tributario de Catalunya, art. 642-1.d · updated on 16 October 2026
El 1,5 %, en el caso de otros documentos.Tax the buyer pays on the purchase price of an existing home. The region sets the rate.
Source: boe.es, Decreto Legislativo 1/2024, libro sexto del Código tributario de Catalunya, art. 641-1.1 · valid from 27 June 2025 · updated on 16 October 2026
La transmisión de inmuebles y la constitución y la cesión de derechos reales que recaigan sobre bienes inmuebles, salvo los derechos reales de garantía, tributa al tipo medio que resulta de aplicar la tarifa siguiente establecida en función del valor del inmueble:Annual municipal tax on owning a property: a percentage of the official value, which is usually well below the market value.
Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
IBI tipo de gravamen urbana: 0,61000 %If you let a home to tourists, you register it with the region. A municipality can limit new registrations or stop them for a while; what is already registered usually stays valid.
Source: tramits.gencat.cat, Ley 13/2002 de turismo de Cataluña, art. 50 bis y 73; Decreto 75/2020; Decreto-ley 3/2023, art. 1 · valid from 9 November 2023 · updated on 16 October 2026
Mediante la realización de este trámite, el titular inicia el procedimiento de habilitación correspondiente, de competencia municipal, y ya podrá iniciar la actividad.Municipal tax on sale, on the increase in value of the land under the property.
Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
IIVTNU tipo de gravamen inferior a 1 año: 21,66 %Per rule: found, read without finding it, or not researched yet. Not found does not mean the rule does not exist.
The same questions for every municipality, so you can compare them. Choose a question to see every municipality.
| Question | In Cabanelles |
|---|---|
| May you let short term? | Restricted in part of the municipality |
| How much tourist tax do you pay per night? | Not researched |
| Is the level of the rent regulated? | Not researched |
| How much ITP do you pay? | 10% of the purchase price |
| How much tax do you pay on a new-build home? | 11.5% of the purchase price |
| What is the IBI rate? | 0.61% of the valor catastral |
| Do you pay tax on the gain when you sell? | Resident 19%, non-resident 19%, withheld 3% |
This is a summary of the official rules, with the source. Read the source before you decide. It is not legal or tax advice.
Updated on 16 October 2026. As of 16 October 2026.
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