Skip to content
V1357-25 ·21 July 2025 ·consulta-vinculante Medium impact
Tax

Raising a commercial lease to public writing triggers documented acts tax

The consultant asks whether raising a commercial lease contract to public writing incurs the tax on documented legal acts. The DGT confirms that it does, as the contract is inscribable in the Property Registry.

In 6 key points

Lifecycle

2025-07-21PublishedPublished 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