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MEDIUM
FISCAL

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

V0764-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0764-25
Published
30 Apr 2025

Summary

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.

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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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