What applies in Tarragona to buying, letting and splitting? The rules for the whole province, and a page for each municipality. Always with the official source and the date.
184 of 184municipalities researched
183municipalities with rules of their own
7rules for the whole province
As of 16 October 2026. A municipality counts as researched once we have read its bylaws.
What applies across Tarragona
The national rules and those of the region and the province. A municipality can have its own rules as well.
Buying
Actos Jurídicos Documentados (AJD)
Region Cataluña
Tax on the notarial deed when buying a new build, on top of the VAT. The region sets the rate.
New build
1.5% of the purchase price
Source:boe.es, Decreto Legislativo 1/2024, libro sexto del Código tributario de Catalunya, art. 642-1.d · updated on 16 October 2026
Quote from the source
El 1,5 %, en el caso de otros documentos.
Impuesto sobre Transmisiones Patrimoniales (ITP)
Region Cataluña
Tax the buyer pays on the purchase price of an existing home. The region sets the rate.
Up to €600,000
10% of the purchase price
Up to €900,000, on the part above €600,000
11% of the purchase price
Up to €1,500,000, on the part above €900,000
12% of the purchase price
On the part above €1,500,000
13% of the purchase price
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
Quote from the source
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:
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.
Registration
Registration required, everywhere
Licence
Licence required, only in designated areas
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
Quote from the source
Mediante la realización de este trámite, el titular inicia el procedimiento de habilitación correspondiente, de competencia municipal, y ya podrá iniciar la actividad.
Selling
Ganancia patrimonial de no residentes (IRNR)National
For each question you see how many municipalities have an answer and how many we read without finding the rule. You also see how many we have not read yet.
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