Catalonia expands Emancipació loans; Spain eases tax on home‑sale proceeds

The Catalonia regional government, through the Institut Català de Finances and the Housing Agency, has extended its Emancipació loan programme, raising the maximum age for eligibility from 35 to 40 years. The interest‑free loan can reach up to €50,000, covering up to 20% of a property’s value, and is repaid alongside the main mortgage for up to 30 years. New provisions also allow financing for parking spaces and for newly built homes that lack a final cadastral reference. Since its launch, the scheme has supported the purchase of 1,387 homes, benefiting 2,052 people, with an average loan size of €36,000 and an average home price of €190,000.

Separately, Spain’s Central Administrative Court has issued a ruling that permits a tax deduction for the sale of a primary residence when the proceeds are used to settle the mortgage. To qualify, the seller must have lived in the home until the end of the fiscal year and meet strict asset‑increase requirements. The measure provides notable financial relief to families selling their main home and aims to stimulate residential mobility.