Skip to content
V1100-15 ·9 April 2015 ·consulta-vinculante Medium impact
Tax

The 'ob rem' binding deed of estates is subject to the variable rate of Stamp Duty

A query was raised regarding whether the binding of two estates to ensure their simultaneous transfer is subject to Stamp Duty (AJD). The Directorate General for Tax (DGT) has determined that, as this is an agreement capable of being registered in the Land Registry, it must be subject to the variable rate.

In 6 key points

How it affects those involved

This ruling clarifies that contractual clauses linking the sale of multiple properties to ensure simultaneous conveyance are taxable under the variable rate of Stamp Duty, provided they are registrable.

Lifecycle

2015-04-09PublishedPublished 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