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V0731-18 ·19 March 2018 ·consulta-vinculante Medium impact
Tax

Declaration of new construction and horizontal division taxed via variable Stamp Duty rate on construction costs

A taxpayer queried the tax treatment regarding modifications to a building floor (new construction and horizontal division). The DGT ruled that Transfer Tax (ITP) does not apply as there is no transfer of property, but Stamp Duty (AJD) is due based on the value of the new construction carried out.

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2018-03-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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