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V0578-20 ·12 March 2020 ·consulta-vinculante Medium impact
Tax

Notarising a VAT-subject lease agreement triggers Stamp Duty (AJD) liability

The taxpayer inquired whether Stamp Duty (AJD) must be paid when formalising a rural land lease agreement through a public deed. The Directorate-General for Taxes (DGT) ruled that if the lease is subject to VAT and not exempt, it is not liable for Transfer Tax (ITP) but is subject to Stamp Duty (AJD).

In 6 key points

How it affects those involved

This ruling clarifies the tax distinction between Transfer Tax and Stamp Duty for VAT-registered leases when formalised before a notary.

Lifecycle

2020-03-12PublishedPublished 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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