The Government of the Generalitat has approved the Decree Law 5/2025, of 25 March, Which incorporates two very relevant tax measures for housing cooperatives in right of use, long demanded by the sector. The decree represents a historic step towards institutional and fiscal recognition of our model.

These measures have been the result of a political agreement between the Government and the parliamentary group of Commons who has linked their support for the decree law to the adoption of social changes like this. Since Sostre Cívic, We recognize and value the commitment of the different Catalan political parties to advance non-profit housing cooperatives., as well as the sector's collective advocacy work through the XES i Habicoop.

What measures have been approved?

✅ Total exemption from Property Transfer Tax (ITP) for non-profit housing cooperatives in right of use. Until now, these operations were subject to a tax of 10 to 13%, unfairly equating non-profit cooperatives with private developers.
This measure will apply to the acquisition of real estate, and not just homes, thus expanding the scope of the exemption. Therefore, it includes plots and buildings, even if they are not qualified as HPO (Officially Protected Housing) as offices and premises.

✅ New deduction in personal income tax for capital contributions from partners:

• The mandatory contributions made from 1 January 2025 will be entitled to a deduction from the 20% up to a maximum of €3.000 per year.
• It is also possible to deduct the voluntary share capital contributions, provided that be maintained for a minimum of 5 years to the cooperative.

✅ It is important to note that this deduction will be applied to the 2026 income tax return (2025 fiscal year). Still to be determined What will be the procedure for applying it? (if the cooperative does it, the member or the Tax Agency will have to be informed). From Sostre Cívic We will inform our members at the appropriate time on how to proceed correctly..

A collective demand made reality

These measures are the result years of work and political advocacy by the cooperative sectorThey have been collectively promoted since Habicoop, the XES and organizations such as Sostre Cívic, that we have defended the need for a tax treatment consistent with social function of the cooperative model of right of use.

In fact, this is a measure taken and approved by the Parliament of Catalonia in 2022 in the resolution 374/XIV, which urged the Government to study tax modifications favorable to housing cooperatives.

Political advocacy to transform the system

This decree-law is not just a technical reform: it is another step towards the institutional recognition of cooperative housing as a non-speculative way to guarantee the right to housingAs we have been insistently defending since Sostre Cívic, need a stair jump to consolidate this model in Catalonia, positioning it as necessary complement to directly managed public housing.

This growth, however, cannot be achieved without a stable public policy that provides land, aid and financing; and without a regulatory framework that ensures the social and collective function of propertyAnd this is only possible if, as a cooperative, We continue to advocate, form alliances and persist in transforming the housing model..