AJD
Spanish stamp duty on notarised documents — 1.2% in Andalucía, paid on top of IVA for new-build property purchases.
AJD (Actos Jurídicos Documentados) is Spanish stamp duty, paid on notarised documents including property deeds (escrituras) and mortgage deeds. The rate is set by each Spanish region.
In Andalucía, AJD on a property deed is 1.2% of the value. For new-build buyers, AJD is paid on top of the 10% IVA, making the total tax burden 11.2%.
For resale purchases, AJD is not separately payable on the property deed — ITP is the operative tax. AJD is, however, payable on the mortgage deed if you are taking a Spanish mortgage.
Following the 2018 Supreme Court ruling and subsequent legislation, AJD on the mortgage itself is paid by the bank, not the buyer. Banks build this into the mortgage rate they offer, but the buyer no longer pays AJD on the mortgage separately.