Spain's Stamp Duty — a regional tax on notarised documents including new-build property purchases, mortgages, and company formation deeds.
AJD — Actos Jurídicos Documentados — is Spain's equivalent of Stamp Duty Land Tax. It is a tax levied on the formal execution of certain notarised legal documents (actos jurídicos documentados), most commonly new-build property purchases, mortgage deeds, and corporate acts. AJD is a regional (autonómica) tax, meaning that each Spanish autonomous community sets its own rates and, in some cases, exemptions.
For property buyers, AJD is most commonly encountered in two scenarios. First, when purchasing a new-build property (obra nueva) from a developer, you pay VAT (IVA) at 10% rather than the resale property transfer tax (ITP), and AJD applies on top at rates typically between 0.5% and 1.5% of the purchase price. Second, if you take out a Spanish mortgage to finance the purchase, AJD was historically charged on the mortgage deed — however, following a landmark 2018 Supreme Court ruling, the AJD on new mortgages in Spain is now paid by the bank, not the borrower.
AJD rates vary significantly by region. Andalucía charges a general rate of 1.2% but with reductions for habitual residence properties below certain thresholds. Madrid charges 0.75%. Catalonia charges 1.5%. Comunitat Valenciana charges 1.5%. This regional variation means that the total transaction costs on a new-build property differ substantially depending on where in Spain you are buying.
The AJD is paid at the notary stage, alongside other transaction taxes. Your Spanish property lawyer will calculate the exact AJD liability and advise you on the applicable rate in your specific autonomous community. AJD must be self-assessed using the official regional tax model and paid within 30 business days of signing the notarial deed.
If you are buying a resale property (segunda mano), you pay ITP (not IVA + AJD) — though AJD still applies if you take out a mortgage. For commercial property transactions, standard IVA rates apply and AJD is generally also payable. Always get a written cost breakdown from your Spanish lawyer before exchanging on any property.
For resale (segunda mano) property purchases, you pay ITP (Impuesto sobre Transmisiones Patrimoniales), not IVA + AJD. However, AJD may still apply to any mortgage deed you take out, though since 2018 the bank pays this on new mortgages in Spain.
AJD rates are set by each autonomous community. Common rates: Madrid 0.75%, Andalucía 1.2%, Catalonia 1.5%, Valencian Community 1.5%, Balearic Islands 1.2%, Murcia 1.5%. Your Spanish lawyer will confirm the exact rate for your specific purchase.
AJD must be self-assessed and paid within 30 business days (días hábiles) of the date the notarial deed is signed. Your Spanish lawyer or gestor will typically handle this process, filing the regional tax model and arranging payment on your behalf.
Browse our verified directory of English-speaking law firms across Spain. All listed firms offer English-language legal services to expats and foreign nationals.
Find My Lawyer in 60 Seconds