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V0094-14 ·16 January 2014 ·consulta-vinculante Medium impact
Tax

Segregation, dissolution of community, and new construction must be taxed separately for AJD

A taxpayer queried whether the general AJD rate should apply to a deed encompassing land segregation, the dissolution of a community, and a declaration of new construction. The DGT ruled that these operations constitute distinct transactions that must be taxed separately using the variable rate.

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2014-01-16PublishedPublished 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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