TaxationAlso: Actos Jurídicos Documentados, Stamp duty

AJD

Stamp duty on certain notarial deeds, varying by autonomous community.

The AJD is a tax on official legal documents, due in particular when signing a notarial deed subject to IVA, such as the purchase of a new-build, or when taking out a mortgage. Its rate varies by autonomous community, generally in the region of 0.5 to 1.5%.

Since 2018, the AJD on the mortgage loan has been borne by the bank and not the borrower.

For the seller

The AJD mainly concerns the buyer of a new-build; it has no direct impact for a private individual reselling an older home.