Who is responsible for paying stamp duty?

Who is responsible for paying stamp duty?

Transfer tax and stamp duty

The AJD is regulated by Royal Legislative Decree 1/1993, of September 24, 1993, which approves the revised text of the Law on Transfer Tax and Stamp Duty.

It should be noted that many Autonomous Communities offer reductions, or even exemptions, from this tax. The objective is to facilitate access to housing for different groups: large families, young people or people with disabilities, among others.

We take as a reference the following scenario of a mortgage loan requested in Madrid. The first thing to do is to consult the table above where we can see what is the percentage applied to the Tax on Legal Acts in the Community of Madrid, which in this case would be 0.75%.

Now, we only have to multiply it by the amount of the Mortgage Liability (principal + ordinary interest + late payment interest + costs and expenses), which in this case would be, for example, 350.000€.

Unless you have indicated otherwise, we will keep your data for a period of 6 months. As soon as they are no longer required for the purposes described above, the data will be blocked for the period during which they may be necessary for the exercise or defense against administrative or judicial actions and may only be unblocked and processed again for this reason. After this period, the data will be definitively deleted.


As its name indicates, it is about taxing legal acts but documented in three different types of documents; the formalization of the legal act is taxed in a certain way.

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By way of example, all transfers of real estate that are subject to VAT (sales by real estate developers) and are notarized are subject to the variable tax, as are the so-called “registry operations”, such as a segregation or grouping of properties.

As for the taxable base, in the first copies of the deeds whose direct object is a quantity or valuable thing, the declared value will serve as the basis, without prejudice to the administrative verification.

The entity Promociones El Sol, SA has built on a plot of land of its property a building of apartments and, for the purpose of its registration in the Land Registry and in order to be able to sell the apartments independently, it proceeds to declare the new construction of the building, constituting the building in horizontal property regime. They value the new construction

Who pays the transfer tax?

This form 610 is used to make the payment in cash, in substitution of the use of stamped bills, of the modality of Documented Legal Acts of the Tax on Patrimonial Transmissions and Documented Legal Acts that taxes receipts, promissory notes, checks and other mercantile documents, provided that such payment is made through any of the entities authorized to collaborate in the collection of taxes, and which, in turn, are jointly and severally liable for the payment of the tax by application of the provisions of Article 35 of Royal Legislative Decree 1/1993, of September 24, which approves the Consolidated Text of the Law on the Tax on Property Transfer and Stamp Duty.

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The receipts, promissory notes, checks and other documents that perform a draft function or replace the bills of exchange will be taxed by means of the use of mobile stamp, except when they are negotiated by authorized Collaborating Entities in the collection and are settled in cash.


The Tax on Documented Legal Acts (AJD) is regulated in articles 27 to 44 of the Royal Legislative Decree 1/1993, of September 24, which approved the revised text of the Law on the Tax on Property Transfers and Documented Legal Acts.

If a person has a house in property and considers how to transmit it to his children with the best guarantees, he has two options: to leave it in inheritance or to donate it in life. In both cases there are tax costs that should be taken into account.

The fixed fee is paid for the matrices and copies of the deeds and notarial acts, as well as the testimonies. These documents are issued on stamped paper for 0.30 euros per sheet or 0.15 euros per page, at the choice of the notary in question, the amount paid being a tax.

With regard to the taxable base, in the first copies of the deeds that have as direct object an amount or thing that can be evaluated, the declared value will serve as the base, without prejudice to the possibility of administrative verification.

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