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V0117-25 ·7 February 2025 ·consulta-vinculante Medium impact
Tax

The deed of cancellation of new construction and horizontal division is not subject to the variable rate of AJD

A query is made as to whether the deed of cancellation of new construction and horizontal division declarations is subject to the tax on documented legal acts. The DGT responds that it is not subject to the variable rate as it does not have as its object a valuable amount or thing.

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2025-02-07PublishedPublished 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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