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V0231-19 ·5 February 2019 ·consulta-vinculante Medium impact
Tax

Surface area modifications trigger Stamp Duty, but changes to participation coefficients do not

A query was raised regarding the taxation of changes to participation coefficients and increases in the surface area of properties and common areas. The Tax Agency has determined that an increase in surface area is subject to the variable rate of Stamp Duty (AJD), whereas the rectification of coefficients is not, as it does not involve a valuable amount or asset.

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2019-02-05PublishedPublished 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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