{"id":9298,"date":"2026-04-21T12:22:39","date_gmt":"2026-04-21T12:22:39","guid":{"rendered":"https:\/\/rfblegal.co.uk\/?post_type=knowledge-base&#038;p=9298"},"modified":"2026-04-21T12:24:22","modified_gmt":"2026-04-21T12:24:22","slug":"impuesto-del-timbre-sobre-propiedades-adicionales","status":"publish","type":"knowledge-base","link":"https:\/\/rfblegal.co.uk\/es\/base-de-conocimientos\/impuesto-del-timbre-sobre-propiedades-adicionales\/","title":{"rendered":"Impuesto sobre Actos Jur\u00eddicos Documentados"},"content":{"rendered":"<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Stamp duty changes in <a href=\"https:\/\/rfblegal.co.uk\/es\/perspectivas\/uk-company-law-reforms-from-april-2026-what-businesses-and-directors-need-to-know\/\">April<\/a> have seriously affected those who are purchasing their second homes and additional properties. They now have to pay extra stamp duty when <a href=\"https:\/\/rfblegal.co.uk\/es\/perspectivas\/preguntas-frecuentes-sobre-la-compra-y-venta-de-una-empresa\/\">buying<\/a> properties that <a href=\"https:\/\/rfblegal.co.uk\/es\/perspectivas\/puede-un-testamento-anular-mis-acuerdos-anteriores\/\">will<\/a> not become their main home.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Property investors, buy to let owners, second home owners, and many others are concerned <a href=\"https:\/\/rfblegal.co.uk\/es\/acerca-de-nosotros\/\">about<\/a> the extra stamp duty and the additional cost it now means for them. This post explains the changes that have been made.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Explicaci\u00f3n del impuesto sobre actos jur\u00eddicos documentados<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Stamp duty (officially known as Stamp Duty Land Tax, or SDLT) is a tax payable when a house, or land is bought. In this post we will concentrate on stamp duty payable on <a href=\"https:\/\/rfblegal.co.uk\/es\/servicios\/derecho-personal\/propiedad-residencial\/\">residencial<\/a> property.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">All residential properties which are bought for over \u00a3125,000 are liable for stamp duty, which usually is <a href=\"https:\/\/rfblegal.co.uk\/es\/base-de-conocimientos\/guia-para-propietarios-de-viviendas-que-hacer-si-el-inquilino-no-paga-el-alquiler-en-el-reino-unido\/\">paid<\/a> by the property buyer, as one of the costs of sale.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">El importe del impuesto sobre actos jur\u00eddicos documentados depende del precio de compra del inmueble.<img decoding=\"async\" src=\"https:\/\/web.archive.org\/web\/20161119071804im_\/http:\/\/rfblegal.co.uk\/images\/rfbpics\/stamp_duty_01.jpg\" alt=\"\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">El impuesto sobre actos jur\u00eddicos documentados se paga por tramos, como el impuesto sobre la renta.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Esta tabla muestra c\u00f3mo se calcula para una casa comprada por 1 mill\u00f3n de libras.<img decoding=\"async\" src=\"https:\/\/web.archive.org\/web\/20161119071804im_\/http:\/\/rfblegal.co.uk\/images\/rfbpics\/stamp_duty_02.jpg\" alt=\"\"><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u00bfCu\u00e1les son los cambios?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Los tipos del impuesto sobre actos jur\u00eddicos documentados se incrementan en un 3% al comprar una segunda vivienda, comprar para alquilar o una propiedad como inversi\u00f3n.<img decoding=\"async\" src=\"https:\/\/web.archive.org\/web\/20161119071804im_\/http:\/\/rfblegal.co.uk\/images\/rfbpics\/stamp_duty_03.jpg\" alt=\"\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Este cuadro muestra el aumento de los tipos del impuesto sobre actos jur\u00eddicos documentados para una vivienda comprada por 1 mill\u00f3n de libras como segunda residencia:<img decoding=\"async\" src=\"https:\/\/web.archive.org\/web\/20161119071804im_\/http:\/\/rfblegal.co.uk\/images\/rfbpics\/stamp_duty_04.jpg\" alt=\"\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">El impuesto sobre actos jur\u00eddicos documentados que grava una vivienda de un mill\u00f3n de libras es 30.000 libras superior si se trata de una segunda vivienda, una compra para alquilar o una inversi\u00f3n inmobiliaria.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Es muy importante saber si le afectan estos cambios.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u00bfSe ve afectada su compra?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">If you already own a property, no <a href=\"https:\/\/rfblegal.co.uk\/es\/perspectivas\/al-considerar-la-seccion-9-de-la-ley-de-arbitraje-de-1996-cual-es-el-asunto\/\">asunto<\/a> where in the world, then purchasing a property in <a href=\"https:\/\/rfblegal.co.uk\/es\/perspectivas\/desahucios-de-inquilinos-guia-para-propietarios-en-inglaterra\/\">England<\/a>, Wales or Northern Ireland will constitute a second property and you will have to pay the extra stamp duty.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sin embargo:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ambas propiedades (o el valor de su participaci\u00f3n en ellas) deben tener un valor superior a 40.000 libras esterlinas para que la segunda propiedad est\u00e9 sujeta al impuesto de actos jur\u00eddicos documentados adicional.<\/li>\n\n\n\n<li>No se paga un impuesto de timbre adicional si la propiedad contiene elementos residenciales y no residenciales (como la compra de una tienda con un piso encima).<\/li>\n\n\n\n<li>Las personas que tienen una participaci\u00f3n igual o inferior a 50% en una propiedad que han heredado en los \u00faltimos 3 a\u00f1os no tienen que pagar el impuesto sobre actos jur\u00eddicos documentados adicional cuando compran otra propiedad.<\/li>\n\n\n\n<li>Las parejas casadas y las parejas de hecho se consideran una unidad, por lo que se aplicar\u00e1 el tipo adicional del impuesto sobre actos jur\u00eddicos documentados si uno de ellos ya posee una propiedad.<\/li>\n\n\n\n<li>Si compra una segunda vivienda y, en los 3 a\u00f1os siguientes a la compra, vende su anterior residencia principal y la segunda vivienda se convierte en su residencia principal, podr\u00e1 solicitar la devoluci\u00f3n del impuesto sobre actos jur\u00eddicos documentados que pag\u00f3 por la segunda vivienda.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">Algunos ejemplos<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">John ha estado viviendo y trabajando en el extranjero durante varios a\u00f1os y compr\u00f3 una propiedad all\u00ed que utiliz\u00f3 como residencia principal. Ahora regresa al Reino Unido y desea comprar una casa aqu\u00ed que se convertir\u00e1 en su residencia principal. Se aplicar\u00e1 un impuesto sobre actos jur\u00eddicos documentados adicional a la propiedad adquirida en el Reino Unido, ya que tras la compra John poseer\u00e1 una propiedad residencial adicional. Si John vende su propiedad en el extranjero en los tres a\u00f1os siguientes a su compra en el Reino Unido, podr\u00e1 solicitar la devoluci\u00f3n del impuesto de timbre adicional que pague.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nita is a property <a href=\"https:\/\/rfblegal.co.uk\/es\/base-de-conocimientos\/el-nuevo-plan-de-londres-que-supone-para-los-promotores-inmobiliarios\/\">developer<\/a> who <a href=\"https:\/\/rfblegal.co.uk\/es\/base-de-conocimientos\/compras-de-obra-nueva-lo-que-hay-que-saber\/\">purchases<\/a> residential properties, refurbishes and then sells them on. Nita will have to pay the extra stamp duty as there are no <a href=\"https:\/\/rfblegal.co.uk\/es\/perspectivas\/reformas-de-las-desgravaciones-del-impuesto-de-sucesiones-es-el-momento-adecuado-para-constituir-un-fideicomiso\/\">reliefs<\/a> or exemption from the higher rates in her case. Charlie owns a buy-to-let property with 4 friends. The property is worth \u00a3150,000, and her share is worth \u00a330,000.00. She is currently living with parents but is looking for a property to buy. Charlie will not have to pay the extra stamp duty because her share of the investment property is worth less than \u00a340,000.00.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Derek is purchasing a shop with flats above as an investment. Both the shop and the flats will be rented out. Derek also owns a main residence and a flat is rented out. Derek will not have to pay the extra stamp duty because it does not apply to purchases which <a href=\"https:\/\/rfblegal.co.uk\/es\/perspectivas\/acuerdos-de-accionistas-por-que-toda-empresa-necesita-uno-y-que-debe-contener\/\">contienen<\/a> both residential and non-residential elements.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em><strong>(Tenga en cuenta:<\/strong>\u00a0This article was originally published on our previous website and is provided for general information purposes only. While it reflects the legal position at the time of writing, the law may have changed since publication. For up-to-date advice tailored to your circumstances, please <a href=\"https:\/\/rfblegal.co.uk\/es\/contacto\/\">contact<\/a> our team.)<\/em><br><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"author":11,"featured_media":0,"parent":0,"menu_order":0,"template":"","format":"standard","meta":{"_acf_changed":false,"om_disable_all_campaigns":false,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"categories":[],"tags":[],"class_list":["post-9298","knowledge-base","type-knowledge-base","status-publish","format-standard","hentry"],"acf":[],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 4.9.10 - aioseo.com -->\n\t<meta name=\"description\" content=\"Stamp duty changes in April have seriously affected those who are purchasing their second homes and additional properties. They now have to pay extra stamp duty when buying properties that will not become their main home. 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Ahora tienen que pagar un impuesto del timbre adicional al comprar propiedades que no se convertir\u00e1n en su vivienda principal. 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