How much is the writing of a new work worth?
December 15 the 2022Documented legal acts tax
Depending on the autonomous community, this tax is levied on the declaration of a new work with a fee of between 0.5% and 1.5% of the budget for the material execution of the work.
The Material Execution Budget of a Work (PEM) is the amount of money spent on construction from the start to the end.
The tax base in the new work declaration deeds will be constituted by the real cost value of the new work that is declared.
Royal Decree 828/1995 of the Regulation of the Tax on Patrimonial Transfers and Documented Legal Acts.
The real value of the IAJ tax base for the declaration of a new single-family home is calculated, then, with the cost of the material execution of the work at the time of drawing up the public deed.
|
Autonomous community |
Quota Tax Documented Legal Acts (AJD) |
|
AJD Andalucia |
1,5% |
|
AJD Aragón |
1,5% |
|
AJD Asturias |
1,2% |
|
AJD Baleares |
1% |
|
AJD Canarias |
1% |
|
AJD Cantabria |
1,5% |
|
AJD Castilla la mancha |
1,25% |
|
AJD Castilla y león |
1,5% |
|
AJD Cataluña |
2% |
|
AJD Ceuta |
,5% |
|
AJD Extremadura |
1,2% |
|
AJD Galicia |
1,5% |
|
AJD Rioja |
1% |
|
AJD Aragón AJD Madrid |
0,75% |
|
AJD Aragón AJD Melilla |
0,5% |
|
AJD Aragón AJD Murcia |
1% |
|
AJD Aragón AJD Navarra |
0,5% |
|
AJD Aragón AJD País Vasco |
0,5% |
|
AJD Aragón AJD Comunitat Valenciana |
2% |
For example, if the value of a new single-family home work carried out in Madrid is 100,000, the tax on documented legal acts to be paid will be €750.