Impuesto de Actos Juridicos Documentados (AJD), commonly known as stamp duty, is a tax levied on notarised documents in Spain. For property purchases, it applies specifically to new-build transactions (which are subject to IVA) and to mortgage deeds. The rate varies by autonomous community, typically ranging from 0.5% to 1.5% of the documented value. In the Valencian Community the rate is 1.5%, in Andalusia 1.2%, and in Madrid 0.75%. AJD on the purchase deed is paid by the buyer, while AJD on the mortgage deed has been paid by the bank since the 2019 Mortgage Law. The tax must be filed and paid within 30 days of the notary signing. For resale purchases, AJD does not apply because those transactions are taxed under ITP instead. This is an important distinction: new builds attract IVA plus AJD, while resales attract ITP only. When budgeting for a new-build purchase, include both 10% IVA and the applicable AJD rate to calculate your total tax liability. Your gestoria or lawyer will prepare and file the AJD declaration on your behalf.
Impuesto de Actos Juridicos Documentados — Spanish Property Glossary
Frequently Asked Question
When do you pay stamp duty (AJD) in Spain?
AJD applies to new-build purchases (alongside IVA) and mortgage deeds. Rates range from 0.5% to 1.5% by region. Since 2019, the bank pays AJD on mortgage deeds; the buyer pays AJD on the purchase deed.