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V2574-22 ·20 December 2022 ·consulta-vinculante Medium impact
Tax

Modification of horizontal property coefficients is not subject to Stamp Duty if there is no increase in surface area

A query was raised regarding whether modifying participation coefficients in a community of owners or the surface area of a horizontal division triggers ITP and Stamp Duty (AJD). The Directorate General for Taxes (DGT) ruled that no onerous transfer occurs and that Stamp Duty is only applicable if the modification results in an increase in the total surface area.

In 6 key points

How it affects those involved

This ruling provides legal certainty for property owners and community managers, confirming that administrative adjustments to participation shares do not trigger tax liabilities unless they involve an actual increase in the total area of the property division.

Lifecycle

2022-12-20PublishedPublished 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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