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V0052-22 ·14 January 2022 ·consulta-vinculante Medium impact
Tax

Cancellation of new construction is not subject to AJD tax, but dissolution of community and division of estates are

A query was raised regarding the taxation of the cancellation of a new construction project that was never started, the dissolution of a community of property, and the division or segregation of a plot. The DGT ruled that the cancellation has no taxable value, whereas the dissolution and the registration operations for division or segregation are subject to the Stamp Duty (AJD) tax.

In 6 key points

How it affects those involved

This ruling clarifies the tax treatment for property registration operations, distinguishing between non-taxable cancellations and taxable divisions or dissolutions of property interests.

Lifecycle

2022-01-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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