Since 1 January 2013 it has no longer been possible to register in the Land Registry without proof of having filed a self-assessment or tax return for the Tax on the Increase in the Value of Urban Land/capital gains tax (Act 16/2012).) (document in Spanish).
Buyers or individuals who have made a donation:
In such cases a tax return needs to be filled out (Tax return form). Three copies of the completed form are required: one for Barcelona City Council, another for the land registry and a third copy for the interested party. The three copies and a photocopy of the notarial deed, or the document which shows the property has been transferred (Local Tax Authority Act (document in Spanish)) should be submitted at any of the following places:
- District Citizen Help and Information offices.
- Post offices, sent recorded delivery to: Institut Municipal d’Hisenda de Barcelona, Av. Litoral 30 (08005 – Barcelona).
- Institut Municipal d'Hisenda (Municipal Tax Office).
Once the copies have been stamped and you have the rest of the documents, you can register with the Land Registry.
Sales, inheritance and legacies:
In these circumstances, the vendor, heir or legatee will have to pay the tax themselves. Once they have paid the tax, they will need to submit copies of their payment receipt to the City Council together with a photocopy of the corresponding notarial deed or the document that shows the property has been ansferred (Local Tax Authority Act (document in Spanish)). Once the payment receipt has been stamped by the City Council, the can be registered in the Land Registry.
The self-assessment payment slip can be obtained from the usual channels:
- Internet (ajuntament.barcelona.cat/hisenda). Obligatory for offices and businesses.
- District Citizen Help and Information offices by prior appointment.
- Institut Municipal d'Hisenda de Barcelona by prior appointment.
- The free phone number 010* (931 537 010 if you are calling from outside the Barcelona metropolitan area).
(*) See the terms of telephone service on the web ajuntament.barcelona.cat/en/content/telephone-communication-channels-citizens
Last update: 03/04/2017