Regulation of the provincial stamp tax of Álava
General and special provisions valued for stamped effects
Provincial Council of Álava
Article 1. The Provincial Stamp of Álava will be used: 1. To encumber public and private documents by virtue of which property of any kind is transmitted, or real rights over real estate are constituted, recognized, modified or extinguished, or in which obligations are contracted, even if they do not involve the transfer of assets. 2. To tax documents that, without representing obligation or transmission, refer to the other acts that are exhaustively listed in this regulation. 3. ° For the receipt of certain taxes that have this form of payment prescribed.