Stamp duty tax (Impuesto de Transmisiones Patrimoniales y Actos Jurídicos Documentados – ITP / AJD).
Property transfers: this tax must be paid upon the purchase of estate to a private individual, establishing rights in rem (e.g. an usufruct), acquisition of a registered interest in property, etc. The transferee must pay the tax at a rate of 8% of the purchasing price; in case of purchase of Estate; or 4%, in case of purchase of movable or personal property, or 1% of the real value of the right set up.If buy a second hand property and declare its value much lower than the approximate market value, the Spanish Tax inspectors could feel that the purchasing price is too low and you may be applied heavy penalties. SPAIN LEGAL can help you in this matter by asking the tax office what is the market value of the property that you intend to buy.
Corporate transactions: Such as setting up a business, business merger, share capital increase or decrease etc;The corporate shall pay this tax, except when increasing or decreasing share capital, in which case the shareholders must pay this tax.The rate tax will be 0.5 % of the capital increased, share capital of the newly society;
Stamp duty: The tax shall be paid upon signature of a public deed, of notarial documents, registry office documents;The rate applicable differs from one case to another.
2. This tax must be paid at the Treasury office of the corresponding Autonomous Community within 30 working days after signature of the relevant deed or the contract.
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