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V1732-21 ·3 June 2021 ·consulta-vinculante Medium impact
Tax

Modification of horizontal division and new construction subject to the variable rate of documented legal acts tax

An entity has requested a ruling on whether modifying the horizontal division of a building to split offices into two generates Transfer Tax. The DGT has ruled that while there is no onerous transfer, the transaction is subject to the variable rate of the tax on documented legal acts.

In 6 key points

How it affects those involved

This ruling clarifies that structural changes to property division, even without a change in ownership, trigger the variable component of the tax on documented legal acts.

Lifecycle

2021-06-03PublishedPublished 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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