Since last 31 2017 March, new tax measures are applied for incomeThe inheritance tax (and donations) and Capital Transfer Tax (And stamp duty) in Catalonia.

This is the summary of the main changes in 5 / 2017 law, March, fiscal, administrative, financial of the Generalitat of Catalonia. Published in the Official Journal of the Generalitat de Catalunya number 7340 30 from 2017 March.

Income Tax of Individuals (IRPF):

added as deductible donations for university institutes and other centers of integrated or attached to Catalan research universities, and research centers promoted or controlled by the Government.

is deleted 1-1 from 2017-deduction for investment in shares of companies listed on the business segment expanding the alternative investment market.

Inheritance and Gift Tax:

For the purpose of considering leasing as business property, the obligation to have local deleted. Simply having at least one person and full-time employment contract.

Tax of asset transactions and documented legal acts (ITP):

The tax rate for real estate exceeding one million euros is increased to 11%.

So, of 0 to 1.000.000 € the tax rate is the 10%

from 1.000.000 € onwards the tax rate is 11%

As for movable property passes taxed to 5% (up to 4%).

VAT waiver passes taxed to 2,5% (prior to 1,8%).

Bonus 99% of the share transfer tax, leases housing public park intended for social rent (are homes public park which are attached to the housing fund coordinated by the Housing Agency of Catalonia) .


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