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A company has enquired whether the deed for the cancellation of a horizontal property regime, intended for the demolition of a building, is subject to Stamp Duty (AJD). The DGT has ruled that it is not taxable because the document does not involve a valuable amount or asset.
This ruling clarifies that legal documents solely intended to terminate property regimes without transferring assets or value do not trigger Stamp Duty liabilities.
The tax team reviews your specific situation.
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