Advantages for purchasing and renovating homes for primary residence: Tax incentives. Its objective: To guarantee public services and curb depopulation, attract population, promote teleworking, and facilitate new forms of rural living.

The long-awaited Law 8/2025, of 30 July, on the Statute of Rural Municipalities of Catalonia, aims to revitalise Catalan rural municipalities with fewer than 2,000 inhabitants in a rural district.

For the first time, a specific legal framework has been established that seeks to curb depopulation by attracting new residents and promoting territorial and social development in rural areas, guaranteeing public services for new inhabitants, encouraging teleworking and, ultimately, facilitating new ways of life in rural areas.

The law establishes tools in urban planning, specific financing, administrative simplification with the promotion of digitisation and inter-administrative coordination to guarantee essential services and promote sustainable urban planning that prioritises the reuse of buildings and land optimisation, while promoting energy efficiency.

In particular, significant tax deductions are established for the acquisition or renovation of properties in this type of municipality.

Personal income tax (IRPF) includes a deduction for moving your habitual residence and for acquiring or renovating your habitual residence.

In particular, the following deductions from income tax are established: 15% of the amounts paid during the tax period for the purchase and 15% of the amounts paid for the renovation of a home located in a rural municipality that has been or is to be your habitual residence. Both deductions are 20% if the home is in a rural municipality receiving special attention.

With regard to Property Transfer Tax (ITP), the tax rate for the purchase or renovation of a habitual residence in a rural municipality is reduced to 4% or 3% if the property is located in a rural municipality requiring special attention.