Province in Spain

Property rules in Girona

What applies in Girona 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.

221 of 221municipalities researched

219municipalities with rules of their own

8rules for the whole province

As of 16 October 2026. A municipality counts as researched once we have read its bylaws.

What applies across Girona

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:

IVA en vivienda nuevaNational
- VAT: 10% of the purchase price
Full rule and source

Owning

IRNR (rentas imputadas, Modelo 210)National
Full rule and source

Short-term rental

Licencia de vivienda turística

Region Cataluña

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.

Impuesto turístico

Region Cataluña

Tax you collect from your guests per night: an amount per person per night. Not every region or municipality levies it.

In Resto de Cataluña: €1.75 per person per night

Source: boe.es, Ley 2/2026, de 6 de marzo (DOGC 9621, 10-03-2026; BOE núm. 72, 23-03-2026), art. 2.1 — art. 34.1 Ley 5/2017 · valid from 1 April 2026 · updated on 16 October 2026

Quote from the source

b) La tarifa aplicable desde el 1 de abril de 2026 hasta el 31 de marzo de 2027 para el resto de Cataluña es la siguiente:

Selling

Ganancia patrimonial de no residentes (IRNR)National
- Rate: 19% of the gain
- Paid by the buyer: 3% of the purchase price
Full rule and source
Ganancia patrimonial (IRPF)National
- On a gain up to €6,000: 19% of the gain
- On a gain from €6,000, on a gain up to €50,000: 21% of the gain
- On a gain from €50,000, on a gain up to €200,000: 23% of the gain
- On a gain from €200,000, on a gain up to €300,000: 27% of the gain
- On a gain from €300,000: 30% of the gain
Full rule and source

Compare the municipalities in Girona

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.

Question	Answer known	Not found	Not researched
May you let short term?	221	0	0
How much tourist tax do you pay per night?	221	0	0
Is the level of the rent regulated?	47	174	0
How much ITP do you pay?	221	0	0
How much tax do you pay on a new-build home?	221	0	0
What is the IBI rate?	219	0	2
Do you pay tax on the gain when you sell?	221	0	0

Impuesto sobre Bienes Inmuebles (IBI)219 municipalities
Plusvalía municipal (IIVTNU)206 municipalities
Zona de mercado residencial tensionado47 municipalities

Municipalities in Girona

221 municipalities. A municipality with its own rules has its own page.

Agullana2 rules of its own
Aiguaviva2 rules of its own
Albanyà2 rules of its own
Albons2 rules of its own
Alp2 rules of its own
Amer2 rules of its own
Anglès3 rules of its own
Arbúcies3 rules of its own
Argelaguer2 rules of its own
Avinyonet de Puigventós2 rules of its own
Banyoles3 rules of its own
Bàscara2 rules of its own
Begur3 rules of its own
Bellcaire d'Empordà2 rules of its own
Besalú3 rules of its own
Bescanó2 rules of its own
Beuda2 rules of its own
Biure2 rules of its own
Blanes3 rules of its own
Boadella i les Escaules2 rules of its own
Bolvir2 rules of its own
Bordils2 rules of its own
Borrassà2 rules of its own
Breda3 rules of its own
Brunyola i Sant Martí Sapresa1 rule of its own
Cabanelles2 rules of its own
Cabanes2 rules of its own
Cadaqués3 rules of its own
Caldes de Malavella3 rules of its own
Calonge i Sant Antoni3 rules of its own
Camós2 rules of its own
Campdevànol2 rules of its own
Campelles2 rules of its own
Campllong2 rules of its own
Camprodon2 rules of its own
Canet d'Adri2 rules of its own
Cantallops2 rules of its own
Capmany2 rules of its own
Cassà de la Selva3 rules of its own
Castell d'Aro, Platja d'Aro i s'Agaró3 rules of its own
Castellfollit de la Roca2 rules of its own
Castelló d'Empúries3 rules of its own
Celrà3 rules of its own
Cervià de Ter2 rules of its own
Cistella2 rules of its own
Colera2 rules of its own
Colomers1 rule of its own
Corçà2 rules of its own
Cornellà del Terri2 rules of its own
Crespià2 rules of its own
Cruïlles, Monells i Sant Sadurní de l'Heura2 rules of its own
Darnius2 rules of its own
Das2 rules of its own
El Far d'Empordà2 rules of its own
El Port de la Selva2 rules of its own
Espinelves2 rules of its own
Espolla2 rules of its own
Esponellà2 rules of its own
Figueres3 rules of its own
Flaçà2 rules of its own
Foixà2 rules of its own
Fontanals de Cerdanya2 rules of its own
Fontanilles1 rule of its own
Fontcoberta2 rules of its own
Forallac2 rules of its own
Fornells de la Selva3 rules of its own
Fortià2 rules of its own
Garrigàs2 rules of its own
Garrigoles2 rules of its own
Garriguella2 rules of its own
Ger2 rules of its own
Girona3 rules of its own
Gombrèn2 rules of its own
Gualta2 rules of its own
Guils de Cerdanya2 rules of its own
Hostalric3 rules of its own
Isòvol2 rules of its own
Jafre2 rules of its own
Juià2 rules of its own
La Bisbal d'Empordà3 rules of its own
La Cellera de Ter2 rules of its own
La Jonquera2 rules of its own
La Pera2 rules of its own
L'Armentera2 rules of its own
La Selva de Mar1 rule of its own
La Tallada d'Empordà2 rules of its own
La Vajol2 rules of its own
La Vall de Bianya1 rule of its own
La Vall d'en Bas2 rules of its own
L'Escala3 rules of its own
Les Llosses1 rule of its own
Les Planes d'Hostoles2 rules of its own
Les Preses2 rules of its own
Lladó2 rules of its own
Llagostera2 rules of its own
Llambilles2 rules of its own
Llanars2 rules of its own
Llançà3 rules of its own
Llers2 rules of its own
Llívia2 rules of its own
Lloret de Mar3 rules of its own
Maçanet de Cabrenys1 rule of its own
Maçanet de la Selva3 rules of its own
Madremanya2 rules of its own
Maià de Montcal2 rules of its own
Masarac i Vilarnadal2 rules of its own
Massanes2 rules of its own
Meranges1 rule of its own
Mieres2 rules of its own
Mollet de Peralada2 rules of its own
Molló2 rules of its own
Montagut i Oix2 rules of its own
Mont-ras2 rules of its own
Navata2 rules of its own
Ogassa2 rules of its own
Olot3 rules of its own
Ordis2 rules of its own
Osor2 rules of its own
Palafrugell3 rules of its own
Palamós3 rules of its own
Palau de Santa Eulàlia2 rules of its own
Palau-sator2 rules of its own
Palau-saverdera2 rules of its own
Palol de Revardit2 rules of its own
Pals3 rules of its own
Pardines2 rules of its own
Parlavà2 rules of its own
Pau2 rules of its own
Pedret i Marzà2 rules of its own
Peralada3 rules of its own
Planoles2 rules of its own
Pont de Molins2 rules of its own
Pontós2 rules of its own
Porqueres3 rules of its own
Portbou2 rules of its own
Puigcerdà3 rules of its own
Quart2 rules of its own
Queralbs2 rules of its own
Rabós2 rules of its own
Regencós2 rules of its own
Ribes de Freser2 rules of its own
Riells i Viabrea3 rules of its own
Ripoll3 rules of its own
Riudarenes3 rules of its own
Riudaura2 rules of its own
Riudellots de la Selva2 rules of its own
Riumorsno own rules yet
Roses3 rules of its own
Rupià2 rules of its own
Sales de Llierca1 rule of its own
Salt3 rules of its own
Santa Coloma de Farners3 rules of its own
Santa Cristina d'Aro3 rules of its own
Santa Llogaia d'Àlguema1 rule of its own
Sant Andreu Salou2 rules of its own
Sant Aniol de Finestres2 rules of its own
Santa Pau2 rules of its own
Sant Climent Sescebes2 rules of its own
Sant Feliu de Buixalleu2 rules of its own
Sant Feliu de Guíxols3 rules of its own
Sant Feliu de Pallerols2 rules of its own
Sant Ferriol2 rules of its own
Sant Gregori2 rules of its own
Sant Hilari Sacalm2 rules of its own
Sant Jaume de Llierca2 rules of its own
Sant Joan de les Abadesses2 rules of its own
Sant Joan de Mollet2 rules of its own
Sant Joan les Fonts2 rules of its own
Sant Jordi Desvalls2 rules of its own
Sant Julià del Llor i Bonmatí2 rules of its own
Sant Julià de Ramis3 rules of its own
Sant Llorenç de la Muga2 rules of its own
Sant Martí de Llémena2 rules of its own
Sant Martí Vell2 rules of its own
Sant Miquel de Campmajor2 rules of its own
Sant Miquel de Fluvià2 rules of its own
Sant Mori2 rules of its own
Sant Pau de Segúries2 rules of its own
Sant Pere Pescador3 rules of its own
Sarrià de Ter3 rules of its own
Saus, Camallera i Llampaies2 rules of its own
Serinyà2 rules of its own
Serra de Daró2 rules of its own
Setcases2 rules of its own
Sils3 rules of its own
Siurana2 rules of its own
Susqueda1 rule of its own
Terrades2 rules of its own
Torrent2 rules of its own
Torroella de Fluvià2 rules of its own
Torroella de Montgrí3 rules of its own
Tortellà2 rules of its own
Toses2 rules of its own
Tossa de Mar3 rules of its own
Ullà2 rules of its own
Ullastret1 rule of its own
Ultramort2 rules of its own
Urús2 rules of its own
Vallfogona de Ripollès2 rules of its own
Vall-llobrega2 rules of its own
Ventalló2 rules of its own
Verges2 rules of its own
Vidrà2 rules of its own
Vidreres3 rules of its own
Vilabertran2 rules of its own
Vilablareix2 rules of its own
Viladamat2 rules of its own
Viladasens2 rules of its own
Vilademuls2 rules of its own
Viladrau2 rules of its own
Vilafant3 rules of its own
Vilajuïga1 rule of its own
Vilallonga de Ter2 rules of its own
Vilamacolumno own rules yet
Vilamalla2 rules of its own
Vilamaniscle2 rules of its own
Vilanant2 rules of its own
Vila-sacra2 rules of its own
Vilaür2 rules of its own
Vilobí d'Onyar3 rules of its own
Vilopriu2 rules of its own

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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