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V0075-17 ·18 January 2017 ·consulta-vinculante Medium impact
Tax

Deed changing use from office to residential is not subject to variable Stamp Duty if cadastral value remains unchanged

A query was raised regarding whether a deed to change a property's use from office to residential in the Land Registry is subject to Transfer Tax (ITP) and Stamp Duty (AJD). The Directorate-General for Tax (DGT) ruled that, as the cadastral value remains unchanged because it was already registered as residential, there is no taxable value to apply the variable rate of Stamp Duty.

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2017-01-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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