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V0976-17 ·19 April 2017 ·consulta-vinculante Medium impact
Tax

Replacing one new build declaration with another incurs variable Stamp Duty

A developer has enquired whether they must resubmit Form 600 after modifying a new build declaration. The DGT has ruled that if the new deed replaces the previous one, a new taxable event occurs.

In 6 key points

Lifecycle

2017-04-19PublishedPublished 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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