AJD — Actos Jurídicos Documentados

Tax Spanish real estate

Quick definition

Stamp duty levied on notarised documents in Spain. For new-build property purchases financed by a mortgage, AJD typically applies to both the purchase deed and the mortgage deed. Since 2018 legislation, lenders bear the AJD on mortgages.

What it is

Stamp duty levied on notarised documents in Spain. For new-build property purchases financed by a mortgage, AJD typically applies to both the purchase deed and the mortgage deed. Since 2018 legislation, lenders bear the AJD on mortgages. This is a core term in the Costa del Sol property purchase process and one buyers frequently encounter during due diligence.

Why it matters for international buyers

Understanding AJD — Actos Jurídicos Documentados is part of the standard due diligence framework for any foreign buyer purchasing on the Costa del Sol. A Spanish property lawyer (abogado) will handle the mechanics, but buyers who understand the term can ask better questions and interpret advice more accurately.

Editorial note This entry is part of the Listyco Spanish Real Estate Glossary, a plain-English reference written for buyers, not for lawyers. It is not legal advice. Always instruct a Spanish-qualified abogado for your specific transaction.

This entry is reviewed by the Listyco editorial team. It is not legal advice; instruct a Spanish lawyer for your specific position. Last reviewed April 2026.

Frequently asked

Common questions about AJD — Actos Jurídicos Documentados

What is AJD — Actos Jurídicos Documentados?

Stamp duty levied on notarised documents in Spain. For new-build property purchases financed by a mortgage, AJD typically applies to both the purchase deed and the mortgage deed. Since 2018 legislation, lenders bear the AJD on mortgages.

How does this affect my property purchase?

Understanding this term is part of standard due diligence for any Costa del Sol buyer. Your Spanish abogado will advise on how it applies to your specific transaction.