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V1033-21 ·21 April 2021 ·consulta-vinculante Medium impact
Tax

Deed changing use from commercial premises to residential is not subject to variable AJD tax if cadastral value remains unchanged

A query was raised regarding whether a deed to change the use of a property from commercial premises to residential in the Land Registry is subject to Documented Legal Acts (AJD) tax. The DGT ruled that, as the property is already registered as residential in the Cadastre, the change does not modify the cadastral value and therefore lacks taxable content for the variable instalment.

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2021-04-21PublishedPublished 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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