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V2832-17 ·2 November 2017 ·consulta-vinculante Medium impact
Tax

Taxable base for horizontal division via expansion includes new construction costs and corresponding land value

A query was raised regarding how to determine the tax base for Stamp Duty (AJD) when a new construction is declared and the horizontal division of a building is modified to include an unregistered element. The Directorate General for Tax (DGT) ruled that both agreements must be taxed separately and that the tax base should only consider the newly added element.

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2017-11-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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