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V2412-14 ·11 September 2014 ·consulta-vinculante Medium impact
Tax

The segregation of estates is not subject to ITP/IIVTNU and the execution of past acts by public deed is subject to AJD

Owners inquire about the taxation regarding the execution by public deed of a land swap for future construction, segregation, and horizontal division carried out in 1982. The DGT clarifies the treatment under IIVTNU, VAT, and ITPAJD, also analyzing the statute of limitations of the obligations.

In 6 key points

Lifecycle

2014-09-11PublishedPublished 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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