Skip to content
MEDIUM
FISCAL

Raising a commercial lease to public writing triggers documented acts tax

V1357-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1357-25
Published
21 Jul 2025

Summary

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 fiscal team reviews your specific situation.

Talk to the fiscal team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact