IVA + AJD, VAT and Stamp Duty (obra nueva / new-build)
Online verifiedIVA + AJD — para obra nueva
Who needs it
Buyers of a new-build property (primera entrega) directly from the developer. New-build sales are taxed via IVA on the purchase plus AJD (Actos JurÃdicos Documentados) on the deed, not via ITP.
When needed
At the time of the escritura. IVA is settled directly with the developer; AJD is settled with the regional tax authority around the same time.
Where to get it
IVA is paid to the developer as part of the purchase. AJD is filed with the regional tax authority, typically coordinated by the gestor or abogado handling the transaction.
Timeline
At the time of the purchase, IVA is settled with the developer, and AJD with the regional tax authority around the signing.
Faster with Key4SpainCita previa
Not usually required for the filing itself.
What to bring
- •Escritura pública de compraventa
- •NIE / NIF of the buyer
- •IBAN for any related transfers
- •Developer invoice showing IVA breakdown
Common mistakes
- âš Confusing IVA + AJD (new-build) with ITP (resale); the two regimes do not overlap
- âš Assuming a fixed AJD rate; AJD varies by autonomous community
- âš Not confirming with the developer that the invoice correctly separates IVA
- âš Not coordinating with a gestor when the property type or use is unclear
What to say at the counter
This is a new-build (primera entrega); please confirm that IVA + AJD applies and not ITP. (Esta es una vivienda de primera entrega, ¿confirma que aplica IVA y no ITP?)
Handling this via Key4Spain ensures 0% margin for error.