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V0350-15 ·30 January 2015 ·consulta-vinculante Medium impact
Tax

Formation of homeowner sub-communities is not subject to variable Stamp Duty if it only establishes management rules

A homeowners' association consulted whether the creation of three independent sub-communities to manage their own expenses triggers taxation. The Directorate General for Taxes (DGT) ruled that there is no taxation for corporate operations or asset transfers, nor for the variable Stamp Duty (AJD) component.

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2015-01-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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