Used-vehicle ITP in Catalunya
Rules in force for transfer tax on private used-vehicle sales in Catalunya. The first matching rule applies.
Applicable rules
| Case | Applies |
|---|---|
| mopeds, not classic vehicles | fixed amount of €0 — No hay obligación de presentar autoliquidación (art. 683-6); técnicamente no es una exención. |
| 10 years or older, undepreciated value below €40,000, not classic vehicles | fixed amount of €0 — Vehículos de 10 años o más: no hay obligación de presentar autoliquidación (art. 683-6) salvo históricos o valor SIN depreciar >= 40.000 €. Técnicamente no es una exención. |
| zero-emissions label | 0% — Distintivo 0 emisiones (BEV/FCEV/PHEV con >=40 km de autonomía). Requiere presentar el modelo 620. |
| general case | 5% |
Sources: Decreto Legislativo 1/2024 (libro sexto, Código tributario de Catalunya) — art. 641-1.3, art. 641-1.4, art. 683-6 (verified on 2026-09-02); ATC — Tarifas y tipos (TPO) (verified on 2026-09-02); ATC — Compraventa de vehículo usado (modelo 620) (verified on 2026-09-02). El umbral de 40.000 € del supuesto de 10+ años se mide sobre el valor del vehículo ANTES de aplicar los coeficientes de depreciación (precio del primer año en la Orden).
Frequently asked questions
How much ITP is payable on a used car in Catalunya?
mopeds, not classic vehicles: fixed amount of €0; 10 years or older, undepreciated value below €40,000, not classic vehicles: fixed amount of €0; zero-emissions label: 0%; general case: 5%.
Which value is ITP calculated on?
On the higher of the agreed price and the tax-table value (Orden HAC/1501/2025) after age depreciation. That table value is what this tool computes.
Who pays ITP, and where?
The buyer, in the autonomous community where they are ordinarily resident, normally via form 620/621 before the change of ownership at the DGT.