Tag Archive for stamp

Changes in Transfer Tax and Stamp Duty for 2012 in Andalucía

On 1st January 2012 the Junta de Andalucía introduced several changes on how taxes under the jurisdiction of the autonomous region will be calculated.
More specifically transfer tax and stamp duty (in Spanish “Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados”) have been overall increased. Transfer tax and Stamp duty are regulated by the Royal decree 1/1993 of the 24th of September and enforced with the Royal decree 828/1995 of the 29th of May.