Who pays the mortgage costs in Spain: lender or borrower

What article 14.1.e says

Before signing, the lender must give you clear and truthful information on which costs fall on it and which on you. The law then sets the split for the mortgage loan:

The wording on tax is: “El pago del impuesto de transmisiones patrimoniales y actos jurídicos documentados se realizará de conformidad con lo establecido en la normativa tributaria aplicable.” Ley 5/2019 therefore does not name the taxpayer itself; it points to the tax law.

The stamp duty on the mortgage deed

The tax law is the consolidated text of the transfer tax and stamp duty (TRLITPAJD, Real Decreto Legislativo 1/1993). Article 29 now reads: “Cuando se trate de escrituras de préstamo con garantía hipotecaria, se considerará sujeto pasivo al prestamista.” That paragraph was introduced by Real Decreto-ley 17/2018 of 8 November 2018 (in force from 10 November 2018) and applies to tax events arising from that date. The BOE’s consolidated version I read was last updated on 21 March 2026.

How the AJD is calculated, from articles 30 and 31:

• Base: the amount of the secured obligation, including sums secured for interest, indemnities, penalties and similar items; if the amount secured is not stated, the base is the capital plus three years of interest (art. 30.1).
• Rate: the first copies of notarial deeds with a valuable object that contain registrable acts pay the rate approved by the autonomous community under Ley 21/2001; if the community has not approved one, 0.50% applies (art. 31.2).

A calculation, to illustrate the formula only: if a deed secures a total amount of €X, the default AJD is 0.5% × X; a community that has set another rate uses that rate instead. The Basque Country and Navarre run their own foral tax systems, so check their rules separately; I did not read them for this guide. Because the rate varies, this is a regional matter: ask the lender’s draft contract, which must itemise all signing costs, which rate it assumed.

Other charges the lender may make

Article 14.3 limits charges: expenses and commissions may be charged only for services requested or expressly accepted and which correspond to services actually provided or documented costs. If an opening fee is agreed, article 14.4 says it is charged once and covers “la totalidad de los gastos de estudio, tramitación o concesión del préstamo”. The draft contract has to list all costs of signing, itemised (art. 14.1.d).

If your loan is transferred to another lender

Where a loan is later transferred to a new lender under Ley 2/1994 (subrogación), article 14.1.e provides for the new lender to reimburse the former lender its proportion of the tax and costs. The AJD part is computed on the total guaranteed amount at the date of the transfer: the outstanding capital plus interest, indemnities and similar items.

What this does not cover

The fees of the purchase deed (notary, registry and taxes on the sale) follow other rules and are a separate cost for a buyer; the purchase costs calculator handles them. Ley 5/2019 does not decide who pays the sale deed’s costs, and I did not read a source on that allocation for this guide.

Which professional to consult

A notary you choose explains the deed and the costs allocation as part of the free advice described in the guide on how a mortgage works. A lawyer registered with a Spanish bar association (colegio de abogados) can check whether the draft contract respects article 14.1.e; see property lawyers and mortgage lenders.