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V2567-23 ·26 September 2023 ·consulta-vinculante Medium impact
Tax

Separation and attachment of an annex must be taxed separately within the same deed

A taxpayer seeks to execute a deed to detach an annex from one property and attach it to another owned by the same person. The Directorate General for Tax Laws (DGT) rules that, as these represent two distinct legal agreements within a single document, each must be taxed independently as documented legal acts.

In 6 key points

How it affects those involved

This ruling clarifies that multiple legal transactions contained in a single public deed are subject to individual taxation based on their specific legal nature, preventing the consolidation of tax bases for different operations.

Lifecycle

2023-09-26PublishedPublished 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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