Skip to content
V0764-25 ·30 April 2025 ·consulta-vinculante Medium impact
Tax

Purchase of a balloon via public deed may be subject to AJD variable fee

The consultant asks whether the purchase of a balloon for economic operation is subject to the variable fee of the Tax on Legal Acts Documented. Hacienda responds that, as the operation is subject to VAT, it is not subject to property transfers but is subject to the variable fee of AJD because it is a registrable act.

In 6 key points

Lifecycle

2025-04-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact