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V3845-16 ·13 September 2016 ·consulta-vinculante Medium impact
Tax

Deed of declaration of new building works for storage units taxed on actual cost value

A community of property owners sought clarification on whether the deed for the declaration of new building works and modification of horizontal property, following the construction of 20 storage units, should be taxed on the value of the extension or the total value of the building. The DGT ruled that the deed is subject to tax and that the taxable base is the actual cost value of the declared new building works.

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2016-09-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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