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V3221-23 ·12 December 2023 ·consulta-vinculante Medium impact
Tax

Confirmation of excess area is not subject to transfer tax or stamp duty if it only rectifies measurements

A query was raised regarding whether a deed confirming excess area in a property should be subject to Transfer Tax (ITP) or Stamp Duty (AJD). The Directorate General for Tax (DGT) ruled that neither tax applies if the difference in surface area constitutes a mere numerical rectification of existing boundaries.

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2023-12-12PublishedPublished 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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