Developments affecting companies introduced under Decree law 5/2025
The Catalan regional government has introduced significant tax developments in Decree law 5/2025, of March 25, on urgent tax, personnel expenses and other administrative measures. The regulation was published in the Official Journal of the Catalan Government on March 26, 2025, and affects several taxes.
This Legal Flash only focuses on the impact it will have on corporate tax and, more specifically, on developments significantly affecting the real estate sector. These developments entail an increase in transfer tax and stamp duty rates. An increased 20% rate is set for the purchase of certain properties. Stamp duty applicable in cases where the VAT exemption is waived is increased from 2.5% to 3.5%.
We analyze these measures in this Legal Flash.