Costs and TaxesUpdated 27 March 2026

What is AJD stamp duty and how much is it in Spain?

Quick Answer

AJD (Impuesto de Actos Juridicos Documentados) is a stamp duty charged on notarial documents in Spain. For new-build property purchases in Andalusia, the rate is 1.5 percent of the purchase price. It is paid at completion alongside VAT.

AI Summary

1AJD is a stamp duty on the notarial title deed, charged on new-build purchases
2The rate in Andalusia is 1.5 percent of the purchase price
3On a 400,000 euro property, AJD adds 6,000 euros to the total cost
4AJD does not apply to resale property purchases; ITP applies instead
5AJD is paid on completion day alongside VAT and other costs

Key Takeaways

AJD applies only to new-build property (not resale), where VAT is also charged
Rate in Andalusia is 1.5 percent
Resale properties attract ITP (transfer tax) instead of VAT and AJD
AJD is filed by the buyer's lawyer within 30 days of completion
No AJD is payable on mortgage deeds since 2018 (this shifted to the lender)

AJD stands for Impuesto de Actos Juridicos Documentados, which translates as the tax on notarial legal documents. In the context of property purchases, it is charged on the title deed signed at the notary. For new-build and off-plan properties, AJD applies alongside VAT. On resale properties, AJD does not apply; instead, the buyer pays ITP (transfer tax). In Andalusia, where the Costa del Sol is located, the AJD rate for residential property is 1.5 percent of the purchase price. On a 400,000 euro apartment, this adds 6,000 euros to the purchase cost.

What exactly is AJD?

AJD is a Spanish tax on documents that are given legal certainty through the notarial system. In the context of property purchases, it is charged on the public title deed (escritura publica) that transfers ownership from the developer to the buyer. It is classified as a regional tax and administered by the autonomous community in which the property is located. In Andalusia, where all Costa del Sol properties sit, the regional government sets the rate.

When does AJD apply?

AJD applies to new-build and off-plan property purchases. When you buy a property directly from a developer and the purchase attracts VAT, AJD is also payable. On resale property transactions (second-hand sales between individuals), ITP (Impuesto de Transmisiones Patrimoniales) applies at a rate of 7 percent in Andalusia. Resale buyers do not pay AJD on the property deed itself.

The rate in Andalusia

The current AJD rate on new residential property in Andalusia is 1.5 percent. Some autonomous communities have different rates; in Madrid it is 0.75 percent, in Catalonia it is 1.5 percent. On a 500,000 euro purchase in Marbella, AJD amounts to 7,500 euros.

Mortgages and AJD

Until 2018, buyers also paid AJD on the mortgage deed in Spain. A Supreme Court ruling in 2018, confirmed by legislation, transferred this liability from the buyer to the lending bank. Buyers no longer pay AJD on their mortgage deeds. This was a significant saving for buyers using Spanish mortgages.

How AJD is paid

Your lawyer files the AJD tax return (Modelo 600) on your behalf within 30 days of completion. You provide the funds from your Spanish bank account. The tax is self-assessed and paid directly to the Agencia Tributaria (Tax Authority) in Andalusia (Junta de Andalucia). Your lawyer will confirm the exact calculation before completion.

Why This Matters in Costa del Sol

All property purchases on the Costa del Sol (located in Andalusia) are subject to the Andalusian AJD rate of 1.5 percent. This is a standard and predictable cost.

Common Mistakes to Avoid

Confusing AJD with ITP

These are two different taxes. AJD applies to new-build purchases alongside VAT. ITP applies to resale purchases instead of VAT. Buyers of off-plan property pay VAT and AJD; buyers of resale property pay ITP.

Not budgeting for AJD separately

Some buyers budget for VAT but forget AJD. On a 500,000 euro purchase it adds 7,500 euros. Include it in your purchase cost budget from the start.

Real-World Example

A buyer completes on a 450,000 euro off-plan apartment in Marbella. Their lawyer files two tax returns on their behalf within 30 days of completion: Modelo 303 for VAT (45,000 euros) and Modelo 600 for AJD (6,750 euros). Total taxes paid: 51,750 euros.

Legal Note: AJD is administered by the relevant autonomous community, not the national government. In Andalusia the responsible body is the Consejeria de Hacienda. Your lawyer handles the filing on your behalf.

Tax regulations change regularly. This answer is for general guidance only. Always consult a qualified Spanish tax advisor for advice specific to your situation.

Reviewed by

Olga Gorshkova· Costa del Sol Property Specialist

Updated 27 March 2026

ShareTwitter LinkedIn

Key Terms

Off-Plan Property

Off-plan property refers to a residential or commercial property that is purchased before construction is complete. The buyer agrees to purchase based on architectural plans, CGIs, show apartments and a specification document rather than a completed building. Payment is typically made in stages tied to construction milestones.

Title Deed

The title deed (escritura publica de compraventa) is the notarised legal document that transfers ownership of a Spanish property from the seller (or developer) to the buyer. It is signed in the presence of a Spanish notary on completion day, records the purchase price and all relevant details, and is then registered at the Land Registry to formally establish the buyer as the legal owner.

AJD

AJD (Actos Juridicos Documentados) is a Spanish stamp duty that applies to transactions documented in a public deed before a notary, including new build property purchases. In Andalusia (which covers the Costa del Sol) the AJD rate is currently 1.5% of the purchase price. It is paid on completion day alongside VAT. AJD applies to new build purchases; resale properties pay Transfer Tax (ITP) instead.

Full Glossary

Related Resources

Taking the Next Step?

We will prepare a detailed cost estimate for your target property.

Get a Cost Breakdown Costs Guide