New-build buyers
Who must pay the tax after signing the deed.
Property taxation
Stamp duty on documented legal acts (AJD)
Stamp duty on documented legal acts (AJD) applies to certain deeds, such as the purchase of a new-build home or some mortgage transactions. We tell you whether your deed is subject to it and handle the filing.
Fees from €220, VAT includedWho it is for
Designed for those facing this problem today.
Owners and landlords
Who sign deeds for the division of a building into units, loans or other transactions.
What we do
We take care of the whole process.
Before we start, we explain what we will do and what it will cost, with a written quote.
- Analysis of the deed
- Calculation and filing of the tax
- New builds and divisions into units
- Other deeds subject to the tax
Fixed price
Fees
VAT included
ITP or AJD on a purchase or a mortgage
€220
AJD on a new build declaration or horizontal division
€360
VAT included. Fixed price confirmed in writing before we start.
Does not include official fees, notary and Land Registry charges or the taxes being paid, which are charged at cost.
Guide
Stamp duty (AJD): new builds, mortgages and other deeds
Author: Marcel Abram GatellPractising lawyer, member no. 49882 of the Col·legi de l'Advocacia de Barcelona (ICAB)
Last updated:
2 min read
Stamp duty on documented legal acts (Actos Jurídicos Documentados, AJD) is levied on certain notarial documents, such as deeds for the purchase of a new build or some mortgage transactions. It is less well known than ITP and therefore raises many questions.
When AJD is payable
- On the purchase of a new-build home, together with VAT.
- On certain mortgage loan deeds.
- On the declaration of a new build and the division of a building into units.
- On other registrable deeds with a quantifiable value.
In each case it is worth confirming who must pay it, because it is not always who you might expect.
How it is calculated
The tax is calculated on the value declared in the deed; in Catalonia the general rate is 1.5%, with reduced and higher rates depending on the case. We tell you the approximate amount before signing so that you can plan your expenses. If the seller waives the VAT exemption, the deed is taxed at 3.5%: see property sales with waiver of the VAT exemption.
AJD and ITP are not paid together
As a general rule, a single sale is subject either to ITP or to VAT and AJD, but not both. Knowing which applies is essential. If you are buying a resale home, see our ITP service.
Divisions into units and owners' associations
When a building is divided into separate homes, the deed of division has tax and registry consequences. We coordinate the filing with registration at the Land Registry and, if needed, with drafting the community bylaws.
Filing deadlines
In Catalonia it must be filed within one month of signing the deed, and late filing incurs surcharges.
How we help
We analyse the deed to establish whether it is subject to the tax and on what terms, calculate the amount due, prepare the self-assessment and file it. If the transaction includes a division into units or a new build, we coordinate the filing with registration so that the process does not stall.
Documents we will ask for
- The deed or its draft.
- The parties' tax IDs.
- For new builds or horizontal divisions, the certificate of completion or the construction cost.
- Documents supporting entitlement to a reduced rate, if applicable.
Common mistakes
- Confusing AJD with ITP on a purchase.
- Filing late while waiting for other procedures.
- Not coordinating the filing with registration at the Land Registry.
This guide provides general information and is not a substitute for advice on your specific case.
Good to know
Before you take the first step.
Time limits
In Catalonia, one month from the deed.
Requirements and documents
The deed or its draft and the parties' tax IDs. For new builds and horizontal divisions, the certificate of completion or the construction cost, which set the taxable base. For a reduced rate, the supporting documents.
Procedure
Since 2018, AJD on mortgages is paid by the bank. We tell you before signing which deeds are taxed and how much, and file the self-assessment.
How we work
From the first call to the close of your matter.
You tell us about your case
By phone, WhatsApp or through the contact form.
Phone · WhatsApp · FormInitial assessment
We tell you whether your matter is worth pursuing and what options you have.
Response in under 48 hWritten quote
Before we start, you will know the cost in writing. No surprises.
No surprisesWe keep you informed
We explain each stage of your matter as it progresses.
At every stage
Frequently asked questions
Common questions about this service.
Property taxation
Other services you may find useful.
Contact
Let's talk about your case.
Tell us about your situation in whichever way suits you. We will tell you whether the matter is worth pursuing and what options you have.
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