Skip to content
V1644-19 ·2 July 2019 ·consulta-vinculante Medium impact
Tax

Deed for change of property use is subject to AJD tax if the change involves a valuable thing

A query was raised regarding whether a deed to change the use of a cheese factory into a funeral parlour with a crematorium is subject to ITP and AJD tax. The DGT indicates that it will be subject to Stamp Duty (AJD) if the change of use is considered a valuable thing.

In 6 key points

Lifecycle

2019-07-02PublishedPublished 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