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V1896-19 ·18 July 2019 ·consulta-vinculante Medium impact
Tax

Taxable base for 'ob rem' linking of properties is the declared value of the annexed property

A query was raised regarding the taxable base for Stamp Duty (AJD) in the context of linking two properties belonging to a hotel. The DGT has determined that the taxable base shall be the declared value of the property being linked, excluding the value of the principal property.

In 6 key points

How it affects those involved

This ruling clarifies the calculation of the tax base for property linking operations, ensuring that the tax is applied only to the value of the annexed property rather than the combined value of both assets.

Lifecycle

2019-07-18PublishedPublished 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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