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V1395-22 ·15 June 2022 ·consulta-vinculante Medium impact
Tax

Horizontal division and housing allocation must be taxed separately if they are independent acts

The applicant inquired whether horizontal division and the allocation of housing within the same document should be taxed separately, or if the former is a preliminary step not subject to tax. The DGT ruled that both acts are independent and must be taxed separately.

In 6 key points

How it affects those involved

This ruling clarifies that distinct legal operations within a single deed must be treated as separate taxable events, preventing the consolidation of different tax treatments.

Lifecycle

2022-06-15PublishedPublished 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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