Faq

The Tax on documented Legal Minutes (AJD) is a tax on documents related to valuable transactions, to be registered in a public registry (for example, the sale of property, setting up or extending mortgage loans - although the subrogation of the same would not be included). This object of value should not be affected by Inheritance Tax (ITP), as this is not compatible with AJD. However, there is no comparable incompatibility between VAT and AJD. The same occurs with ITP, each autonomous community, in its own territory, is responsible before the state delegation for managing, liquidating, collecting and inspecting this tax, as well as the necessary revisions. In Andalusia the general tax is1%, becoming 2% if an extension on VAT is renounced, and 0,3% if the purchaser has less than 35 years of age –or the home is under official government protection (VPO) – and if the price of the operation is under 130,000 euros.this tax is the responsibility of the purchaser of the good or right, and is applicable whenever a developer sells a home of new construction.The AJD is a self-liquidating tax, i.e., the purchaser must fill in the liquidation form, calculate the amount and pay it. To this end, within a period of 30 working days from the signing of the sales contract, they must present a 600 model form to the liquidating office of the corresponding local authority and pay the tax.  
 Chart delimiting IVA-ITP-AJD  
 Chart of compatible taxes