AJD
Definition
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.
Why It Matters
AJD is one of the unavoidable purchase taxes on new build property in Spain. At 1.5% of the purchase price in Andalusia it represents a significant cost that must be included in any buying cost calculation from the outset.
Where It Appears in the Buying Process
AJD is paid on completion day alongside VAT, at the end of the buying process. It should be factored into the total purchase budget from the earliest planning stage.
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