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V0217-23 ·10 February 2023 ·consulta-vinculante Medium impact
Tax

Modification of property ownership coefficients without change in surface area is not subject to AJD tax

A query was raised regarding whether the determination of participation coefficients following the configuration of a new private apartment is subject to Documented Legal Acts (AJD) tax. The DGT ruled that there is no tax liability if the surface area of the flats and premises remains unchanged.

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2023-02-10PublishedPublished 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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