{"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":"2026-10-18T10:08:11","modified_gmt":"2026-10-18T08:08:11","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 English <span class=\"s1\"><b>\u201cFee on notarized legal acts\u201d<\/b><\/span>. This tax is often levied in connection with notarial deeds, mortgages and entries in the land register \u2013 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:<\/p><ol start=\"1\"><li><p class=\"p1\"><b>are notarized<\/b><span class=\"s1\">,<\/span><\/p><\/li><li><p class=\"p1\"><span class=\"s1\">have an <\/span><b>economic value<\/b><span class=\"s1\"> and<\/span><\/p><\/li><li><p class=\"p1\"><span class=\"s1\">are <\/span><b>entered in the land register<\/b><span class=\"s1\">.<\/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>registering 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> \u2013 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\u202f\u20ac x 1.5% = 7,500\u202f\u20ac<\/b><\/p><\/li><\/ul><p class=\"p1\">This amount must be considered in addition to other costs such as notary, land register, ITP (for second-hand properties) and legal fees.<\/p><h2>Who pays the AJD?<\/h2><p class=\"p1\">As a rule, the <span class=\"s1\"><b>buyer<\/b><\/span> pays the AJD, unless otherwise expressly agreed in the purchase contract. When taking out a mortgage, the <span class=\"s1\"><b>bank usually covers the AJD on the mortgage<\/b><\/span>, but not on the purchase price of the property itself. <\/p><h2>Important notes for property buyers:<\/h2><ul><li><p class=\"p1\"><span class=\"s1\"><b>Don&#8217;t forget to budget:<\/b><\/span> The AJD is a significant cost factor when buying 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 the notarial certification.<\/p><\/li><li><p class=\"p1\"><span class=\"s1\"><b>Professional advice recommended:<\/b><\/span> A lawyer or tax advisor helps to determine the exact tax burden and check for optimization possibilities.<\/p><\/li><\/ul><h2>Conclusion<\/h2><p class=\"p1\">The AJD is a fixed component of the additional costs when buying property in Spain \u2013 especially when purchasing new buildings. Even if it sometimes receives less attention compared to real estate transfer tax, it can amount to a considerable sum depending on the purchase price. Careful planning and competent 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 English \u201cFee on notarized legal acts\u201d. This tax is often levied in connection with notarial deeds, mortgages and entries in the land register \u2013 and plays an important role in the &#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":{"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":2,"href":"https:\/\/puravida-estate.com\/en\/wp-json\/wp\/v2\/posts\/1201449\/revisions"}],"predecessor-version":[{"id":1422077,"href":"https:\/\/puravida-estate.com\/en\/wp-json\/wp\/v2\/posts\/1201449\/revisions\/1422077"}],"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}]}}