Proposed State Budget Law for 2027
Real Estate Taxes
Check PwC’s analysis of the 2027 State Budget regarding Property Tax and Stamp Tax. Stay informed about all the changes. When in doubt, PwC explains.
Determination of the Real Estate Transfer Tax (IMT) rate applicable to the transfer of urban residential properties
The brackets used to determine the IMT rate applicable to the transfer of urban properties, or autonomous units of urban properties, intended exclusively for residential purposes, are updated by 2.3%.
As a result of this amendment, on the acquisition of an urban property or autonomous unit intended exclusively for use as
the acquirer’s own permanent residence, IMT is only due where the taxable value exceeds € 108,792 (currently € 106,346). For the first acquisition of an own permanent residence by young people aged 35 or under, the threshold increases to € 338,141 (currently € 330,539).
Extension of the IMT and Stamp Tax exemptions on the consolidation of rural properties
The exemptions from registration fees, IMT and Stamp Tax applicable to land consolidation operations involving contiguous or adjoining rural properties are extended until 31 December 2027.
Stamp Tax
The exemption on the provision of guarantees in favour of the State, in the context of the recovery of claims and other financial assets of the State, is renewed.
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State Budget 2027 – Everything You Need to Know About the Tax Changes
Follow the tax changes introduced by the Draft State Budget Law for 2027. Have questions? PwC has the answers!
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