VAT and AJD on a new-build home
Two taxes, one kind of purchase: the first sale of a home by its developer.
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VAT is 10%
The delivery of a new home by its developer is taxed at the reduced 10% rate. Up to two garage spaces and attached storage rooms sold with the home are also at 10%. Shops and offices are at 21%.
VAT is paid to the developer, who pays it to the tax office. In an off-plan purchase it accrues with every amount paid on account, so it appears on each receipt and not only in the deed.
AJD depends on the region
AJD taxes the public deed when the operation is subject to VAT, and the buyer pays it. Each region sets its rate. In the Comunitat Valenciana the general rate is 1.4% since 1 June 2026 (Law 5/2025). In the Región de Murcia it is 1.5% (Law 3/2025).
It is calculated on the value of the deed. Reduced rates exist for certain buyers and for the main residence, with conditions that vary by region: confirm them with an adviser before taking any for granted.
For example, to work out the AJD on the deed price: multiply it by 0.014 in the Comunitat Valenciana or by 0.015 in the Región de Murcia. The result is the tax amount.
What to check about taxes
Five points worth having in writing.
- That the contract price says whether VAT is included
- That each payment receipt shows VAT separately
- Who settles the AJD and by when
- Whether your profile gives a reduced rate, and the papers that prove it
- How much notary and registry add up to, from the notary's quote
Work out your case
The calculator applies these rates to your price.
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What people usually ask
Is VAT paid at the deed?
It is paid to the developer, and in off-plan purchases it is invoiced with each payment on account.
Who pays the AJD?
On the sale, the buyer. The AJD on the mortgage deed has been paid by the bank since 2018.
What if the home is in another region?
Each region sets its rate. This guide covers Comunitat Valenciana and Región de Murcia.
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