Catalan Tax Code article 641-12 provides 100% relief from the transmissions patrimonials oneroses (TPO) tax quota for housing cooperatives meeting Cooperative Act article 144 nonprofit conditions. ATC identifies code 451 and an effective date of 27 June 2025. This reduces a qualifying transaction’s tax cost; it is not cash finance or relief from every property-related tax.
Apply the appropriate relief through the transaction’s ATC self-assessment after checking tax classification, accrual date and evidence of statutory nonprofit qualification. See ct-cooperativa-sense-anim-lucre and ct-cooperativa-habitatges. VAT/AJD treatment requires a separate check.