Stamp Duty Spain (AJD) What Property Buyers Need to Know
By Property-Lawyers.comUpdated May 2026⏱ 7 min read✔ Reviewed by qualified Spanish lawyers
Stamp Duty — known in Spain as AJD (Actos Jurídicos Documentados) — is one of the most misunderstood property taxes for foreign buyers. It applies to new build purchases and mortgage deeds, but not to resale properties. Since 2019, banks pay AJD on mortgage deeds — a significant change that saves buyers thousands of euros. This guide explains exactly when AJD applies, who pays it, and what rates to expect by region.
Key distinction: AJD only applies to new build properties purchased from a developer, and to mortgage deeds. If you are buying a resale property you pay Transfer Tax (ITP) instead — never both. See our complete tax guide for the full picture.
AJD stands for Actos Jurídicos Documentados — literally “Documented Legal Acts.” It is a tax on certain official notarised documents in Spain, including property purchase deeds and mortgage deeds.
AJD and ITP are governed by the same piece of legislation (Ley del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados), but they apply to different transactions and are mutually exclusive on any single purchase deed.
AJD has two components:
Fixed quota — a nominal fixed amount (typically €0.30 per page) for the stamping of notary documents. Applies to all notarised documents.
Variable quota — a percentage of the transaction value. This is what buyers and banks actually pay and what this guide covers.
When Does AJD Apply?
AJD applies in two specific property purchase scenarios. Understanding which one applies to your purchase is essential for accurate budgeting.
Scenario
AJD Applies?
Who Pays
Rate
New build from developer — cash purchase
✅ Yes
Buyer
0.5–1.5% by region
New build from developer — with mortgage
✅ Yes (split)
Buyer pays on purchase deed; bank pays on mortgage deed
0.5–1.5% each
Resale property — cash purchase
❌ No
N/A — buyer pays ITP instead
0%
Resale property — with mortgage
✅ Yes (mortgage deed only)
Bank pays on mortgage deed
0.5–1.5%
Mortgage deed (any property type)
✅ Yes
Bank (since June 2019)
0.5–1.5% of mortgage amount
⚠️
New build + mortgage: If you buy a new build with a mortgage, you pay AJD on the purchase deed AND the bank pays AJD on the mortgage deed. These are two separate AJD transactions on two separate documents — both calculated at the applicable regional rate.
The 2019 Mortgage Law — Who Pays AJD Now?
Before June 2019, Spanish mortgage borrowers paid AJD on both the purchase deed and the mortgage deed — a significant double cost. The Spanish Supreme Court and subsequent legislation changed this permanently.
Under the Ley 5/2019 de Contratos de Crédito Inmobiliario (Spanish Mortgage Law), which came into force on 16 June 2019:
The bank pays AJD on the mortgage deed — not the borrower
This applies to all new mortgages signed after June 2019
Applies to both resale and new build properties
Saves mortgage borrowers typically €1,500–€5,000 depending on property value and region
💡
Practical saving example: On a €400,000 mortgage in Catalonia (1.5% AJD rate), the bank absorbs €6,000 in AJD that the buyer would previously have paid. This is a real and substantial saving that makes Spanish mortgages significantly more attractive than before 2019.
ℹ️
What buyers still pay: If buying a new build with a mortgage, you still pay AJD on the purchase deed (the notarised deed recording the sale). Only the AJD on the mortgage deed is now paid by the bank. Read our guide to Spanish mortgages for non-residents for the full cost breakdown.
AJD Rates by Autonomous Community (2026)
AJD rates are set by each autonomous community and applied to the declared value in the notarised deed. The rates below apply to the variable quota — the percentage charge on the transaction value.
Autonomous Community
AJD Rate
Notes
Andalusia
1.2%
Covers Marbella, Málaga, Seville, Costa del Sol
Balearic Islands
1.2%
Covers Mallorca, Ibiza, Menorca
Catalonia
1.5%
Covers Barcelona, Costa Brava — highest rate
Valencia
1.5%
Covers Alicante, Costa Blanca, Valencia city
Madrid
0.75%
One of the lowest rates in Spain
Canary Islands
0.75%
Flat rate
Murcia
1.5%
Flat rate
Castilla-La Mancha
1%
Flat rate
Aragón
1%
Flat rate
Galicia
1.5%
Flat rate
Asturias
1.2%
Flat rate
Extremadura
1%
Flat rate
ℹ️
Reduced AJD rates: Most regions offer reduced rates for first-time buyers, large families, young buyers (under 35), and purchases of officially protected housing (VPO). Your lawyer confirms eligibility and files at the correct rate.
Calculation Examples
These examples show how AJD is calculated in practice for new build purchases in the regions most popular with foreign buyers.
Location
Purchase Price
AJD Rate
AJD Payable by Buyer
Total with 10% VAT
Mallorca (Balearics)
€500,000
1.2%
€6,000
€56,000
Marbella (Andalusia)
€500,000
1.2%
€6,000
€56,000
Barcelona (Catalonia)
€500,000
1.5%
€7,500
€57,500
Alicante (Valencia)
€300,000
1.5%
€4,500
€34,500
Madrid
€400,000
0.75%
€3,000
€43,000
💡
Remember: These figures show VAT + AJD only. You must also budget for notary fees (~€700–€1,200), Land Registry fees (€400–€600), and legal fees (~1–1.5%). Total purchase costs for a new build in Spain are typically 12–15% above the purchase price.
Need a lawyer to calculate your exact AJD and total purchase costs?
AJD and ITP are the two main property purchase taxes in Spain. They are governed by the same law but apply to completely different transactions. Understanding the distinction is essential for accurate budgeting.
AJD (Stamp Duty)
ITP (Transfer Tax)
Applies to
New build properties from developer; mortgage deeds
Resale (second-hand) properties
Rate
0.5–1.5% by region
6–13% by region
Who pays
Buyer (purchase deed); bank (mortgage deed since 2019)
Always the buyer
Paid together with
VAT (IVA) at 10%
Nothing else — ITP is the only purchase tax
Taxable base
Declared value in notary deed
Purchase price or Valor de Referencia (whichever higher)
Form used
Modelo 600
Modelo 600
Deadline
30 working days from notary signing
30 working days from notary signing
How AJD is Paid
AJD is filed and paid using Modelo 600 — the same form used for ITP — submitted to the tax office of the autonomous community where the property is located. The deadline is 30 working days from signing the notary deed.
Your property lawyer handles the entire process:
Calculates the exact AJD amount at the correct regional rate
Confirms whether any reduced rate applies to your situation
Completes and submits Modelo 600 to the regional tax authority
Pays AJD from your client account funds within the 30-day deadline
Obtains the stamped receipt required for Land Registry registration
⚠️
Late payment: Missing the 30-working-day deadline triggers the same surcharges as late ITP payment — 5% within 3 months, rising to 20% plus interest beyond 12 months. Late AJD payment also blocks Land Registry registration of your title deed.
AJD (Actos Jurídicos Documentados) is Spain’s Stamp Duty — a tax on certain notarised documents including property purchase deeds and mortgage deeds. It applies to new build purchases and mortgage transactions. Rates vary by autonomous community between 0.5% and 1.5% of the declared value.
No. AJD does not apply to resale property purchases. Resale buyers pay Transfer Tax (ITP) at 6–13% instead. AJD only applies to new build purchases from a developer, and to mortgage deeds for any property type.
Since the Spanish Mortgage Law of June 2019, the bank pays AJD on the mortgage deed — not the buyer. Before this change, buyers paid AJD on both the purchase deed and the mortgage deed. Cash buyers purchasing new builds still pay AJD on the purchase deed themselves.
AJD rates vary by region: Catalonia and Valencia charge 1.5%, Andalusia and the Balearic Islands charge 1.2%, Madrid charges 0.75%. On a €400,000 new build in Barcelona, AJD is €6,000. On the same property in Madrid it would be €3,000.
Yes. New builds from a developer attract both VAT (IVA) at 10% and AJD at 0.5–1.5% depending on the region. These are separate taxes on the same transaction. For a €500,000 new build in Mallorca, that means €50,000 in VAT plus €6,000 in AJD — a total of €56,000 in purchase taxes before other costs.
No. AJD and ITP are separate taxes. ITP applies to resale purchases at 6–13%; AJD applies to new build deeds and mortgage deeds at 0.5–1.5%. They never apply together on the same purchase deed — you pay one or the other, not both.
AJD must be paid within 30 working days of signing the notary deed. Your property lawyer files Modelo 600 and pays AJD from your client account funds within this deadline. Missing it triggers automatic surcharges starting at 5% and blocks Land Registry registration.
Legal disclaimer: This guide is for general informational purposes only and does not constitute legal or tax advice. AJD rates and regulations change frequently and vary by autonomous region. Always consult a qualified Spanish property lawyer and tax advisor before making any purchase decision. Property-Lawyers.com connects buyers with legal professionals but does not itself provide legal advice.
PL
Property-Lawyers.com Editorial Team
Spanish Real Estate Legal Specialists · Updated May 2026
Our editorial team collaborates with vetted English-speaking property lawyers and tax advisors across Spain to produce accurate, up-to-date legal guides for international buyers. All content is reviewed by qualified legal professionals with active practices in the Spanish real estate market.
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