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V0548-19 ·14 March 2019 ·consulta-vinculante Medium impact
Tax

AJD tax should not be levied on completion of works if already paid during the new build declaration

A query was raised regarding whether the deed of completion of a new build must be subject to Stamp Duty (AJD). The DGT ruled that, given the complexity of the documentation, if the tax has already been settled during the initial declaration of works under construction, a new assessment is not appropriate to avoid double taxation.

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2019-03-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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