{"id":1201449,"date":"2025-04-23T13:26:38","date_gmt":"2025-04-23T11:26:38","guid":{"rendered":"https:\/\/puravida-estate.com\/ajd-actos-juridicos-documentados\/"},"modified":"2025-05-04T00:10:18","modified_gmt":"2025-05-03T22:10:18","slug":"ajd-actos-juridicos-documentados","status":"publish","type":"post","link":"https:\/\/puravida-estate.com\/en\/ajd-actos-juridicos-documentados\/","title":{"rendered":"AJD :: Actos Jur\u00eddicos Documentados"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1201449\" class=\"elementor elementor-1201449 elementor-1201440\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-49f4208d elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"49f4208d\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;,&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4d4b4b81\" data-id=\"4d4b4b81\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f63ee96 elementor-widget-divider--view-line_text elementor-widget-divider--element-align-center elementor-widget elementor-widget-divider\" data-id=\"f63ee96\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t\t<span class=\"elementor-divider__text elementor-divider__element\">\n\t\t\t\tGood to know :: our real estate encyclopedia\t\t\t\t<\/span>\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-52a48c0b elementor-widget elementor-widget-heading\" data-id=\"52a48c0b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">AJD :: Actos Jur\u00eddicos Documentados<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-238b3aba elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"238b3aba\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4b8ce531\" data-id=\"4b8ce531\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5fe19a6e elementor-widget elementor-widget-text-editor\" data-id=\"5fe19a6e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"p1\">When <a class=\"wpil_keyword_link\" title=\"Purchase\" href=\"https:\/\/puravida-estate.com\/en\/costs-when-buying-a-property\/\" data-wpil-keyword-link=\"linked\" data-wpil-monitor-id=\"502\">buying<\/a> a property in Spain, the buyer is subject to various taxes and fees. One of these is the <span class=\"s1\"><b>AJD (Actos Jur\u00eddicos Documentados)<\/b><\/span>in German <span class=\"s1\"><b>&#8220;Fee on notarized legal acts&#8221;<\/b><\/span>. This tax is often levied in connection with notarial deeds, mortgages and entries in the land register &#8211; and plays an important role in the purchase of real estate, particularly in Mallorca and the rest of Spain.  <\/p><h2>What is the AJD?<\/h2><p class=\"p1\">The AJD is a <span class=\"s1\"><b>state-regulated tax<\/b><\/span>on certain notarial documents when they are:<\/p><ol start=\"1\"><li><p class=\"p1\"><b>notarized<\/b><span class=\"s1\"> are,<\/span><\/p><\/li><li><p class=\"p1\"><span class=\"s1\">an <\/span><b>economic value<\/b><span class=\"s1\"> and<\/span><\/p><\/li><li><p class=\"p1\"><span class=\"s1\">in the <\/span><b>land register<\/b><span class=\"s1\"> be entered in the land register.<\/span><\/p><\/li><\/ol><p class=\"p1\">It is part of the so-called <span class=\"s1\"><b>Impuesto sobre Transmisiones Patrimoniales y Actos Jur\u00eddicos Documentados (ITP-AJD)<\/b><\/span>i.e. the tax on property transfers and documented legal acts.<\/p><h2>When is the AJD due?<\/h2><p class=\"p1\">The AJD is mainly due in the following cases:<\/p><ul><li><p class=\"p1\">At the <span class=\"s1\"><b>first purchase<\/b><\/span> of a <span class=\"s1\"><b>new property<\/b><\/span> (e.g. from the developer)<\/p><\/li><li><p class=\"p1\"><span class=\"s1\">When <\/span><b>registration of a mortgage loan<\/b><b><\/b><\/p><\/li><li><p class=\"p1\">For <span class=\"s1\"><b>notarial certifications<\/b><\/span>which are registered in the land register<\/p><\/li><\/ul><p class=\"p1\">For <span class=\"s1\"><b>second-hand properties<\/b><\/span> only ITP (real estate transfer tax) is generally payable instead of AJD, unless there are special contractual or formal conditions.<\/p><h2>How high is the AJD in Mallorca?<\/h2><p class=\"p1\">The amount of the AJD varies depending on the region, as it is an <span class=\"s1\"><b>autonomous tax<\/b><\/span> the Balearic Islands have set their own rates. On <span class=\"s1\"><b>Mallorca<\/b><\/span> (and the rest of the Balearic Islands) the following standard rates currently apply (as of 2024) <\/p><ul><li><p class=\"p1\"><span class=\"s1\"><b>1,5 %<\/b><\/span> on the notarized value (standard)<\/p><\/li><li><p class=\"p1\">In certain cases, a reduced rate of <span class=\"s1\"><b>0,5 %<\/b><\/span> may apply, e.g. for social housing or young buyers under certain conditions.<\/p><\/li><\/ul><h3>Calculation example:<\/h3><p class=\"p1\">When purchasing a new property at a price of \u20ac500,000 with notary and land register entry, the AJD is calculated as follows:<\/p><ul><li><p class=\"p1\"><b>500.000 \u20ac x 1,5 % = 7.500 \u20ac<\/b><\/p><\/li><\/ul><p class=\"p1\">This amount is in addition to other costs such as notary, land register, ITP (for second-hand properties) and legal fees.<\/p><h2>Who pays for the AJD?<\/h2><p class=\"p1\">As a rule, the <span class=\"s1\"><b>buyer<\/b><\/span> bears the AJD, unless expressly agreed otherwise in the purchase contract. When a mortgage is taken out, the bank usually <span class=\"s1\"><b>bank pays the AJD on the mortgage<\/b><\/span>but not on the purchase price of the property itself. <\/p><h2>Important information for real estate buyers:<\/h2><ul><li><p class=\"p1\"><span class=\"s1\"><b>Don&#8217;t forget to plan for this:<\/b><\/span> The AJD is a significant cost item when buying a property and should be calculated early on.<\/p><\/li><li><p class=\"p1\"><span class=\"s1\"><b>Observe deadlines:<\/b><\/span> Payment must be made within one month of notarization.<\/p><\/li><li><p class=\"p1\"><span class=\"s1\"><b>Professional advice recommended:<\/b><\/span> A lawyer or tax advisor can help you determine the exact tax burden and examine optimization options.<\/p><\/li><\/ul><h2>Conclusion<\/h2><p class=\"p1\">The AJD is a fixed part of the additional costs when buying a property in Spain &#8211; especially when purchasing a new build. Even if it sometimes receives less attention than land transfer tax, it can amount to a considerable sum depending on the purchase price. Careful planning and expert advice are therefore essential to avoid surprises at the notary appointment.  <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8a6a6bd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8a6a6bd\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8ec8913\" data-id=\"8ec8913\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-351dc5c elementor-align-center elementor-mobile-align-center elementor-widget elementor-widget-button\" data-id=\"351dc5c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/puravida-estate.com\/en\/the-real-estate-encyclopedia-for-mallorca\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-book-open\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">back to the lexicon<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Good to know :: our real estate encyclopedia When buying a property in Spain, the buyer is subject to various taxes and fees. One of these is the AJD (Actos Jur\u00eddicos Documentados)in German &#8220;Fee on notarized legal acts&#8221;. This tax is often levied in connection with notarial deeds, mortgages and entries in the land register &#8211; and plays an important role in the purchase &#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"_seopress_robots_primary_cat":"none","_seopress_titles_title":"AJD Tax in Mallorca: What Property Buyers Should Know","_seopress_titles_desc":"Navigate Spain's property purchase costs: Learn about the AJD tax, crucial for notarial deeds & mortgages, vital in Mallorca & beyond.","_seopress_robots_index":"","footnotes":""},"categories":[1360],"tags":[],"class_list":["post-1201449","post","type-post","status-publish","format-standard","hentry","category-faq-en"],"_links":{"self":[{"href":"https:\/\/puravida-estate.com\/en\/wp-json\/wp\/v2\/posts\/1201449","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/puravida-estate.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/puravida-estate.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/puravida-estate.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/puravida-estate.com\/en\/wp-json\/wp\/v2\/comments?post=1201449"}],"version-history":[{"count":0,"href":"https:\/\/puravida-estate.com\/en\/wp-json\/wp\/v2\/posts\/1201449\/revisions"}],"wp:attachment":[{"href":"https:\/\/puravida-estate.com\/en\/wp-json\/wp\/v2\/media?parent=1201449"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/puravida-estate.com\/en\/wp-json\/wp\/v2\/categories?post=1201449"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/puravida-estate.com\/en\/wp-json\/wp\/v2\/tags?post=1201449"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}