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V1697-18 ·14 June 2018 ·consulta-vinculante Medium impact
Tax

The modification of horizontal property coefficients is not subject to Stamp Duty if the floor areas are not altered

A query is made as to whether a deed intended to rectify errors in the coefficients of a horizontal division is subject to Stamp Duty. The DGT responds that no tax liability arises for the gradual quota of documented legal acts.

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2018-06-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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