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V0568-19 ·15 March 2019 ·consulta-vinculante Medium impact
Tax

Aggregation and grouping of estates are subject to Stamp Duty

A query was raised regarding whether correcting a deed to include an omitted estate constitutes an aggregation subject to Stamp Duty (Actos Jurídicos Documentados). The Directorate-General for Tax (DGT) ruled that these deeds for registration modification are taxable events subject to the variable rate of the tax.

In 6 key points

How it affects those involved

This ruling clarifies that legal instruments used to rectify property registries by adding omitted estates are subject to variable-rate Stamp Duty, rather than a fixed rate.

Lifecycle

2019-03-15PublishedPublished 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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