SOBE Knowledge
What Is AJD? Spain’s Stamp Duty on Notarised Documents
The tax on notarised, registrable documents — for property buyers in Andalucía, it mainly means 1.2% on a new-build purchase deed, paid alongside IVA rather than instead of it.
What it is
AJD — Actos Jurídicos Documentados — is Spain's stamp duty on notarised documents that are registrable and carry economic value.
For property buyers it surfaces in one specific place: the purchase deed for a new build bought directly from a developer, charged alongside IVA rather than instead of it. A resale purchase does not carry AJD in the ordinary case — it pays ITP instead.
AJD is set regionally. Andalucía's general rate is 1.2% of the deed value, roughly in the middle of the national range — other autonomous communities charge anywhere from about 0.75% to 1.5%.
When it applies
AJD attaches to the first copy of a notarised deed that is both registrable in a public registry and has economic content. In residential property, the case that matters to most buyers is straightforward: a new-build purchase deed, taxed on top of the 10% IVA already due to the developer.
AJD due (new build) = 1.2% × deed value The same purchase does not typically carry both AJD and ITP — the two regimes are generally mutually exclusive, split by whether the seller is a developer (IVA + AJD) or a private owner (ITP alone).
Worked example
Take a €500,000 new-build apartment on the Costa del Sol, bought directly from the developer.
Total tax on the purchase: €56,000. The identical unit bought as a resale would instead pay ITP alone — 7% × €500,000 = €35,000. It is this gap, not the headline price, that buyers most often miss when weighing a new-build against a resale alternative.
See IVA and AJD together
SOBE Purchase Tax Calculator
Enter a new-build price and the calculator adds IVA and AJD in one figure, set directly against the resale ITP alternative.
Reduced rates in Andalucía
The general 1.2% drops sharply for a habitual residence under set price limits — three tiers, each claimed in the filing itself rather than granted automatically.
| Rate | Who qualifies | Maximum value |
|---|---|---|
| 1% | Any habitual residence purchase | €150,000 |
| 0.3% | Buyer under 35, victim of domestic violence or terrorism, or a qualifying depopulated municipality | €150,000 |
| 0.1% | Recognised disability (33% or more) or member of a large family | €250,000 |
AJD and the mortgage
Until November 2018, AJD on a mortgage deed was charged to the borrower, calculated on the total liability secured — not just the loan amount — and could add a meaningful sum to completion day. Real Decreto-ley 17/2018 changed this: since it took effect, the lender, not the borrower, is liable for AJD on the mortgage deed itself.
How and when it is filed
AJD is self-assessed on the same Modelo 600 used for ITP. For events from 1 January 2022 onwards, Andalucía's own filing window is two months from the day after the escritura is signed — a regional deadline set by Ley 5/2021, distinct from the shorter default that applies in regions without their own override.
In a managed purchase, the buyer's gestoría or lawyer normally files promptly after completion, since the Property Registry will not register the new-build deed until the filing is settled.
How it surprises
1. Comparing prices, not total cost. A new build can look cheaper than a resale at the same headline price once IVA + AJD (11.2%) is set against ITP alone (7%) — the gap is real money, not a rounding difference.
2. Assuming "the bank pays AJD" means no AJD at all. Since November 2018 the lender covers AJD on the mortgage deed specifically — the buyer still pays AJD on the purchase deed itself.
3. Missing the reduced rates. Andalucía offers AJD as low as 1%, 0.3% or 0.1% on a habitual residence for qualifying buyers — a flat 1.2% estimate can overstate the bill.
4. Trusting a generic national guide on the deadline. Most general Spanish tax guides still quote a 30-business-day window — Andalucía's own rule, since 2022, gives two months from the day after the escritura.
Frequently asked questions
How much is AJD in Andalucia in 2026?
The general rate is 1.2% of the deed value. Reduced rates apply to a habitual residence under set price limits: 1% up to 150,000 euros for any buyer, 0.3% up to 150,000 euros for buyers under 35 or certain protected groups, and 0.1% up to 250,000 euros for recognised disability or large families.
Do new-build properties pay both IVA and AJD?
Yes. A first transmission from a developer normally carries 10% IVA plus 1.2% AJD on the purchase deed - 11.2% combined, before notary, registry and legal costs.
Does a resale property pay AJD?
No. A resale purchase pays ITP instead. AJD applies to new-build purchases and certain other notarised, registrable acts, not typically to the same transaction as ITP.
Do I still pay AJD on my mortgage?
Not on the mortgage deed itself - since Real Decreto-ley 17/2018, the lender is liable for that. But on a financed new-build purchase, the buyer still pays AJD on the separate purchase deed.
When is AJD filed in Andalucia?
On Modelo 600, within two months from the day after the escritura is signed, for events from 1 January 2022 onwards - a regional deadline set by Ley 5/2021.