{"id":25698,"date":"2025-03-27T09:04:01","date_gmt":"2025-03-27T08:04:01","guid":{"rendered":"https:\/\/addwill.eu\/?p=25698"},"modified":"2025-03-27T09:04:01","modified_gmt":"2025-03-27T08:04:01","slug":"new-tax-measures-for-catalunya","status":"publish","type":"post","link":"https:\/\/addwill.eu\/en\/new-tax-measures-for-catalunya\/","title":{"rendered":"New tax measures for Catalunya"},"content":{"rendered":"<p>&nbsp;<\/p>\n<p>The Catalan government has approved Decree-Law 5\/2025, dated March 25, introducing urgent tax, personnel expenditure, and administrative measures. The decree was published in the <strong data-start=\"320\" data-end=\"328\">DOGC<\/strong> on March 26, 2025.<\/p>\n<p>This new set of tax reforms aims to create a fairer and more progressive tax system while providing greater support to young people, middle- and low-income earners, and vulnerable groups. The changes, which affect <strong data-start=\"565\" data-end=\"669\">Personal Income Tax (IRPF), Property Transfer and Stamp Duty (ITP-AJD), and Inheritance and Gift Tax<\/strong>, are designed to ease tax burdens, improve access to housing, and promote a more socially and environmentally sustainable economy.<\/p>\n<p style=\"text-align: justify;\" data-start=\"804\" data-end=\"872\"><strong data-start=\"809\" data-end=\"870\">1. Personal Income Tax (IRPF) \u2013 Effective January 1, 2025<\/strong><\/p>\n<ul style=\"text-align: justify;\" data-start=\"873\" data-end=\"1529\">\n<li class=\"\" data-start=\"873\" data-end=\"958\">The tax rate for the lowest income bracket is reduced from 10.5% to 9.5%.<\/li>\n<li class=\"\" data-start=\"959\" data-end=\"1117\">The tax structure is simplified, reducing the number of brackets from nine to eight, particularly benefiting those earning under \u20ac33,000 per year.<\/li>\n<li class=\"\" data-start=\"1118\" data-end=\"1529\">Improved rent deductions for primary residences:\n<ul data-start=\"1177\" data-end=\"1529\">\n<li class=\"\" data-start=\"1177\" data-end=\"1241\">The age limit for eligibility increases to 35 years.<\/li>\n<li class=\"\" data-start=\"1244\" data-end=\"1307\">The income threshold rises from \u20ac20,000 to \u20ac30,000.<\/li>\n<li class=\"\" data-start=\"1310\" data-end=\"1444\">The deductible amount increases to \u20ac500 (or \u20ac1,000 for joint tax filers, large families, or single-parent households).<\/li>\n<li class=\"\" data-start=\"1447\" data-end=\"1529\">The requirement that rent must exceed 10% of income to qualify is removed.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\" data-start=\"1531\" data-end=\"1613\"><strong data-start=\"1536\" data-end=\"1611\">2. Property Transfer and Stamp Duty (ITP-AJD) \u2013 Effective June 27, 2025<\/strong><\/p>\n<ul style=\"text-align: justify;\" data-start=\"1614\" data-end=\"2828\">\n<li class=\"\" data-start=\"1614\" data-end=\"1827\">New progressive tax brackets for property purchases:\n<ul data-start=\"1677\" data-end=\"1827\">\n<li class=\"\" data-start=\"1677\" data-end=\"1709\">Up to \u20ac600,000 \u2192 10%<\/li>\n<li class=\"\" data-start=\"1712\" data-end=\"1749\">\u20ac600,000 \u2013 \u20ac900,000 \u2192 11%<\/li>\n<li class=\"\" data-start=\"1752\" data-end=\"1791\">\u20ac900,000 \u2013 \u20ac1,500,000 \u2192 12%<\/li>\n<li class=\"\" data-start=\"1794\" data-end=\"1827\">Over \u20ac1,500,000 \u2192 13%<\/li>\n<\/ul>\n<\/li>\n<li class=\"\" data-start=\"1828\" data-end=\"2051\">A 20% tax rate applies to:\n<ul data-start=\"1865\" data-end=\"2051\">\n<li class=\"\" data-start=\"1865\" data-end=\"1917\">Property purchases by large-scale landlords.<\/li>\n<li class=\"\" data-start=\"1920\" data-end=\"2051\">Acquisitions of entire buildings, except when purchased by an individual (up to four units intended as primary residences).<\/li>\n<\/ul>\n<\/li>\n<li class=\"\" data-start=\"2052\" data-end=\"2174\">The 70% tax reduction on property transfers by real estate companies is eliminated (<strong>effective March 27, 2025<\/strong>).<\/li>\n<li class=\"\" data-start=\"2175\" data-end=\"2284\">A 3.5% tax rate applies to property transfers between companies when opting out of VAT exemption.<\/li>\n<li class=\"\" data-start=\"2285\" data-end=\"2828\">Social and environmental incentives:\n<ul data-start=\"2332\" data-end=\"2828\">\n<li class=\"\" data-start=\"2332\" data-end=\"2415\">100% Stamp Duty exemption for first-time homebuyers under 35 years old.<\/li>\n<li class=\"\" data-start=\"2418\" data-end=\"2656\">50% reduction in Property Transfer Tax and Stamp Duty for:\n<ul data-start=\"2489\" data-end=\"2656\">\n<li class=\"\" data-start=\"2489\" data-end=\"2573\">Office buildings or unfinished structures converted into affordable housing.<\/li>\n<li class=\"\" data-start=\"2578\" data-end=\"2656\">Properties repurposed as company headquarters or business centers.<\/li>\n<\/ul>\n<\/li>\n<li class=\"\" data-start=\"2659\" data-end=\"2724\">Zero tax rate on transfers of zero-emission vehicles.<\/li>\n<li class=\"\" data-start=\"2727\" data-end=\"2828\">100% exemption on Property Transfer Tax for transfers to non-profit housing cooperatives.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\" data-start=\"2830\" data-end=\"2894\"><strong data-start=\"2835\" data-end=\"2892\">3. Inheritance and Gift Tax \u2013 Effective June 27, 2025<\/strong><\/p>\n<ul style=\"text-align: justify;\" data-start=\"2895\" data-end=\"3195\">\n<li class=\"\" data-start=\"2895\" data-end=\"2992\">99% tax exemption on inheritances when the heir is a victim of gender-based violence.<\/li>\n<li class=\"\" data-start=\"2993\" data-end=\"3195\">95% tax reduction on donations to victims of gender-based violence for home purchases, up to \u20ac100,000 (or \u20ac200,000 for recipients with a \u226565% disability or dependent minors).<\/li>\n<\/ul>\n<p>For personalized tax advice, contact our experts at <strong>addwill<\/strong>\u2019s tax department via phone: +34 934 875 200, email: <a class=\"cursor-pointer\" rel=\"noopener\" data-start=\"3315\" data-end=\"3337\">comunicacio@addwill.eu<\/a>, or fill out this <a href=\"https:\/\/addwill.eu\/en\/contact-us\/\"><em>form<\/em><\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; The Catalan government has approved Decree-Law 5\/2025, dated March 25, introducing urgent tax, personnel expenditure, and administrative measures. The decree was published in  [&#8230;]<\/p>\n","protected":false},"author":12,"featured_media":25693,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[889],"tags":[],"class_list":["post-25698","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-en"],"_links":{"self":[{"href":"https:\/\/addwill.eu\/en\/wp-json\/wp\/v2\/posts\/25698","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/addwill.eu\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/addwill.eu\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/addwill.eu\/en\/wp-json\/wp\/v2\/users\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/addwill.eu\/en\/wp-json\/wp\/v2\/comments?post=25698"}],"version-history":[{"count":5,"href":"https:\/\/addwill.eu\/en\/wp-json\/wp\/v2\/posts\/25698\/revisions"}],"predecessor-version":[{"id":25711,"href":"https:\/\/addwill.eu\/en\/wp-json\/wp\/v2\/posts\/25698\/revisions\/25711"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/addwill.eu\/en\/wp-json\/wp\/v2\/media\/25693"}],"wp:attachment":[{"href":"https:\/\/addwill.eu\/en\/wp-json\/wp\/v2\/media?parent=25698"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/addwill.eu\/en\/wp-json\/wp\/v2\/categories?post=25698"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/addwill.eu\/en\/wp-json\/wp\/v2\/tags?post=25698"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}