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A query was raised regarding whether the new build declaration of a hotel and the linking of annexed properties (parking, warehouse, laundry) should be taxed together or separately. The DGT has determined that these are two distinct agreements that must be taxed independently.
This ruling clarifies that separate legal acts involving different properties or purposes must be treated as individual taxable events for Stamp Duty (AJD), preventing the consolidation of tax bases.
The tax team reviews your specific situation.
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