Skip to content
V0894-18 ·6 April 2018 ·consulta-vinculante Medium impact
Tax

The 'ob rem' link of a non-existent property is taxed based on the value of said property

A community of owners sought clarification on whether the deed linking a property that was never built (intended for a common area) should be taxed based on the value of that specific property or the entire building. The DGT has determined that the deed has a taxable object and must be taxed according to the value of the linked property.

In 6 key points

How it affects those involved

This ruling clarifies the tax assessment criteria for legal links to non-physical properties, ensuring that the tax base is determined by the specific asset being linked rather than the total value of the building.

Lifecycle

2018-04-06PublishedPublished 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