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MEDIUM
FISCAL

Group of properties taxed under variable AJD rate with reference value as base

V1968-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1968-25
Published
16 Oct 2025

Summary

The DGT confirms that a group of two adjacent properties with a single cadastral reference is subject to the variable rate of Documented Legal Acts, with the cadastral reference value serving as the taxable base.

In 6 key points

Lifecycle

2025-10-16PublishedPublished 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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