What is ITP and AJD when buying real estate

What is ITP and AJD?

ITP and AJD are not two separate taxes, but two modules of Impuesto sobre Transmissions Patrimoniales y Actos Juridicos Documentados (ITPAJD) - the tax regulates Real Decreto Legislativo 1/1993, and the rates and procedures for Catalonia facilities are determined by Agéncia Tributario de Catalunya (ATC) [1][3]. The ITP is the Transmisiones Patrimoniales Onerosas (TPO). AJD - tax on the notarial document itself (Actos Jurídicos Documentados), which is paid in addition to the IVA [1][4].

When do ITP pay, and when is IVA and AJD?

The choice depends on the seller and the facility. The ATC shares the case with ITP when IVA does not need to pay. This is a private purchase, a purchase from an entrepreneur whose operation is exempted from IVA, and a transfer of the facility with a separate business. IVA and AJD operate when IVA have to pay, for example, when the developer first sells new housing, if the transaction is made in escritura pública. [2]ITP is not subject to ITP. [1]IVA is 10% for the first sale of housing (art. 91 Ley 37/1992) [6]The classification of a particular transaction is confirmed by a notary or a hestor.

What's the ITP bet in Catalonia?

The total rate rises in steps as a scale: each part of the cost of the facility is charged at its rate [3]:

The scale was effective from 27.06.2025; earlier, the threshold was 10% . [3]For a buyer who is considered to be a gran tenedor, the 20 per cent rate is as follows: the owner of more than 10 residential units in Catalonia, either more than 1,500 square metres, or five or more housing units in the municipalities of the tense market. For tax events since 14 July 2026, such objects are counted in all areas together, earlier only within one. [3]20% does not apply if the buyer takes the dwelling as the main one (ATC considers the main dwelling where a person lives continuously for three years) [3]. The reduced rate of 5% applies to the main housing of a young buyer (from 27.06.025 to 35 inclusive), large families, persons with disabilities, single parents and victims of gender-based violence; 4% and 3% for rural municipalities [2][3]All conditions are listed on the ATC page.

What's AJD and what's his bet?

AJD will deposit the first copy of escritura if the document contains an estimated item and an act that is entered into the register and the act itself does not fall under ITP, inheritance and gift tax or society transaction tax [4][1]When buying with IVA, there is an AJ4 tariff: 1.5 per cent. If the seller has refused to release IVA, the AJ5 tariff: 3.5 per cent from 27.06.2025, until 2.5% [4]The mortgage tax is paid by the bank as a creditor, a rate of 2% for it in Catalonia. [4][1].

Who pays and how long?

ITP pays the buyer regardless of the parties ’ agreements [1][7]. AJD is paid by the one who acquires the right, and with a mortgage escritura, the lender [1][4]Time limit for self-assembling: one month from the date of the transaction or the date of the notary document; if the period expires on Saturday, Sunday or holiday, it shall be postponed to the next working day. [5][4]. Recargo is charged for delay and 12 months later, interest [5]Form - Modelo 600 in ATC [3][5].

How does ITP differ from AJD?

What depends on the incident?

The qualification of the transaction (ITP or IVA), the right to a reduced rate and whether the buyer is considered to be a gran tenedor. The rates in Catalonia were changed in 2025, so check them against the ATC page before the transaction. documents and escortsThe remaining purchase costs are described in the items IBI and plusvalía and Catalonia buying taxeson rates IVA in article IVA in Spain.

Frequent issues

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The source is viewed on 02.10.2026 · NEXO · Drafting Draft · Sources do not replace individual legal advice.