Skip to content
V2981-18 ·19 November 2018 ·consulta-vinculante Medium impact
Tax

The modification of horizontal property coefficients is not subject to taxation for onerous transfers or gradual AJD rates

A homeowners' association inquires whether a deed modifying participation coefficients, without altering surface areas, is subject to taxation. The DGT determines that there is no onerous transfer and that the deed is only subject to the fixed rate for documented legal acts.

In 6 key points

Lifecycle

2018-11-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact