Tha taxes payable by the “purchaser” in the purchase of real estate are: ITP: “impuesto sobre transmisiones patrimoniales onerosas” IVA: “impuesto sobre el valor añadido” (VAT) AJD: “impuesto sobre actos jurídicos documentados” As a general rule, VAT applies when the sell of the property is a first transfer or the seller is a businessman or professional. As a rule, these …