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V0776-21 ·31 March 2021 ·consulta-vinculante Medium impact
Tax

Formation of a grouping of communities is not subject to Documented Legal Acts tax

A query was raised regarding whether the formation of a grouping of property owners' communities to manage common areas triggers ITPAJD tax. The DGT ruled that no tax is due on property transfers or on the variable quota for documented legal acts.

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2021-03-31PublishedPublished 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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