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V0799-24 ·18 April 2024 ·consulta-vinculante Medium impact
Tax

Notoriety deeds for land registration and estate aggregation subject to documented legal acts tax

The taxpayer queried the taxation of notoriety deeds for house registration, estate aggregation, and the rectification of measurements. The DGT has ruled that these actions are subject to tax under the documented legal acts modality rather than onerous property transfers.

In 6 key points

How it affects those involved

This ruling clarifies the tax treatment for specific land registration procedures, confirming they fall under documented legal acts tax instead of property transfer tax.

Lifecycle

2024-04-18PublishedPublished 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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