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V0161-22 ·3 February 2022 ·consulta-vinculante Medium impact
Tax

Modification of horizontal property coefficients not subject to gradual AJD tax if floor areas remain unchanged

A developer has requested a ruling regarding the taxation of the creation of rights of way and the modification of participation coefficients within a community. The DGT has determined that the modification of coefficients is not subject to the gradual AJD tax, as its purpose is not to transfer a valuable amount or asset.

In 6 key points

How it affects those involved

This ruling provides legal certainty for developers and community owners, confirming that administrative adjustments to participation coefficients do not trigger progressive tax rates under the Documented Legal Acts tax, provided there is no change in the underlying property areas.

Lifecycle

2022-02-03PublishedPublished 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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