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V0894-26 ·22 April 2026 ·consulta-vinculante Medium impact
Tax

New construction and horizontal division taxed separately as Legal Documentary Acts

The consultant asks how the declaration of new construction and the establishment of a horizontal division in a building are taxed. The DGT responds that both are distinct conventions subject to Legal Documentary Acts with specific taxable bases.

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2026-04-22PublishedPublished 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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