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V0448-20 ·26 February 2020 ·consulta-vinculante Medium impact
Tax

Registration of limited liability entrepreneur is not subject to the variable rate of AJD tax

A query was raised regarding whether the constitution and registration of the limited liability entrepreneur figure requires the payment of Documented Legal Acts tax. The DGT has determined that it is not subject to the tax because the notarial deed lacks economic content or valuable subject matter.

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2020-02-26PublishedPublished 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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