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V0955-21 ·19 April 2021 ·consulta-vinculante Medium impact
Tax

Adaptation of horizontal property regime is not subject to Documented Legal Acts tax if floor areas remain unchanged

A query was raised regarding whether a deed to adapt the horizontal property regime to the 1960 Law constitutes a taxable event for Documented Legal Acts (AJD) tax. The Directorate General for Taxes (DGT) ruled that no tax liability arises if the surface areas of flats or premises are not modified.

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2021-04-19PublishedPublished 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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