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V0294-19 ·13 February 2019 ·consulta-vinculante Medium impact
Tax

Deeds of completion for new builds may be subject to Stamp Duty

A query was raised regarding whether a deed of completion for a new build, previously declared under construction, is subject to Stamp Duty (Actos Jurídicos Documentados). The DGT indicates that such documents are, in principle, subject to this tax.

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2019-02-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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