Note
AJD stamp duty rates by region in Spain
Quick answer
AJD rates for a new-home deed are set by each region. We have verified Andalusia, the Valencian Community, Murcia and the Madrid figure in an October 2026 announcement, and the national default where no region sets a rate. Other regions are not printed yet.
Applies toBuyers of a new home who want the deed tax for their region. Resale buyers should read the transfer tax pages.
This area of Spanish law is complex. We could not open the legal text behind the point below in full on the official site, so we state it as it is generally understood and have not checked it word for word. Before you rely on it, ask an independent Spanish lawyer who acts for you to confirm it for your case.
- Valencian Community: AJD general rate on notarial documents such as a new-home deed is 1.4% for events from 1 June 2026 (1.5% before), per Ley 5/2025 as reported by law-firm summaries; the ATV page still shows 1.5% and has no date; operative text not read.
On this page: 8 sections
What changed
- Corrected the Murcia stamp duty on a new-home deed to 1.5% and the Valencian rate to 1.4% from 1 June 2026, the second from law-firm summaries. Source: s-mur-ley3
- Page published with Madrid, Andalusia, Valencia and Murcia. Madrid cut recorded as a proposal.
§ 1The verified rates
Each rate below is taken from the regional authority or from the text of the law, with the source listed at the end of the page. Where a region has not set a rate, the national default applies.
| Region | AJD rate on a new-home deed | Reduced rate |
|---|---|---|
| Madrid | 0.75% (as stated in the 5 October 2026 announcement) | Proposal for under-forties: 0.4%, not law |
| Andalusia | 1.2% | Not verified |
| Valencian Community | 1.4% from 1 June 2026, per law-firm summaries | 0.1% for a habitual home, conditions on the ATV page |
| Murcia | 1.5% since 25 July 2025 | 0.1% for a habitual home, with conditions |
| No regional rate | 0.50% national default | None |
§ 2How to read the table
The rate is applied to the base of the deed, which is the declared value and for real estate cannot be lower than the official value in the law. It is not simply the price, so ask your adviser to calculate the figure on your own deed. The tax is the part of the purchase that depends most on the region, and the general explanation is in what AJD is.
§ 3Reduced rates
Valencia and Murcia list reduced rates for a habitual home. In Murcia, the reduced rate applies to buyers aged forty or under, to buyers with a disability and to large families, with income limits, and the home must be lived in within a set time and kept as the main residence for a period. If the conditions are not met, the difference is payable with interest. The conditions in Valencia are on the tax agency page, and your adviser should confirm them for you.
§ 4Regions not yet verified
Catalonia, the Balearic Islands, Galicia, Castilla-La Mancha, the Basque Country, Navarre and the rest are not in the table. We have not verified their rates for new-home deeds, so we do not print them. The rates for resale in several of them are in the ITP section.
§ 5The Canary Islands
The islands set their own rules, which we cover in the Canarian rule. The deed tax there follows the Canarian law, and we do not print a rate that we have not checked against the current text.
§ 6Why the rate is not the whole story
A low AJD does not make a new build cheap, and a high one does not make it dear. VAT on a new home is the larger tax, and the comparison with a resale must include the transfer tax on the other side. The method is explained in which tax applies to your purchase. Use the table to avoid surprises and as the basis for a conversation with your adviser.
§ 7Keeping the table current
For the whole subject of taxes on a new home, see taxes on buying new.
Regions can change their rates. Each rate here carries the date of our last check, and proposals are marked as proposals. When a region approves a change, we will update the table and log the date and source on the updates page. If you see a rate that differs, tell us through the contact page.
§ 8Before you rely on a rate
Write down the region, the date of the rate and its source, then ask your adviser to confirm all three against the regional tax authority before you budget. A rate without a date is only a rumour, and a rate from a different region is only a guide to the kind of figure to expect.
FAQRelated questions
Why are some regions missing?
We print only rates we have traced to an official source. The regions not shown have not yet been verified. Use the website of the regional tax authority, or your adviser, and ask for the figure in writing.
Is the reduced rate automatic for a main home?
No. Where a region offers one, the rate depends on conditions such as age, family, income and use, and a buyer who misses one pays the general rate. Check each condition with your adviser.
Does the Madrid cut apply today?
No. The lower rate for under-forties was announced on 5 October 2026 as a proposal. It does not apply to a deed signed today, so budget with the rate in force.
Sources
- Junta de Andalucía: Parliament validates the decree-law lowering ITP to 7% and AJD to 1.2% (official source, opens in a new window), News itemLast checked 17 October 2026
- Boletín Oficial del Estado: Texto refundido de la Ley del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados (RDLeg 1/1993) (official source, opens in a new window), Arts. 30 and 31: AJD base and default rateLast checked 17 October 2026
- Comunidad de Madrid: Announcement of tax cuts for under-40 buyers, 5 October 2026 (official source, opens in a new window), Press release (proposal, not law)Last checked 17 October 2026
- Boletín Oficial del Estado: Ley 3/2025, de la Región de Murcia, de medidas tributarias (BOE-A-2025-16147) (official source, opens in a new window), Preamble read; operative articles and entry into force not readLast checked 26 October 2026
- Agencia Tributaria de la Región de Murcia: Preguntas frecuentes ITP y AJD (official source, opens in a new window), FAQ 19 and 24; Decreto Legislativo 1/2010, article 6Last checked 17 October 2026
- Agència Tributària Valenciana: Transmisiones Patrimoniales y Actos Jurídicos Documentados (official source, opens in a new window), Modelo 600 rate tableLast checked 17 October 2026
Tax note. Rates depend on the region, the type of property and the buyer, and they change. Figures here are dated and sourced; examples are illustrative and show their assumptions. Confirm yours with the regional tax agency or a tax adviser.