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V5413-16 ·21 December 2016 ·consulta-vinculante Medium impact
Tax

Modification of property ownership coefficients is not subject to transfer tax or gradual AJD assessments

A query was raised regarding whether modifying participation coefficients in a building due to an error in the constitutive title is subject to tax. The DGT ruled that no onerous transfer has occurred and that there is no quantifiable amount or valuable asset to determine a gradual AJD assessment.

In 6 key points

How it affects those involved

This ruling provides legal certainty for property owners correcting errors in community participation coefficients, confirming that such administrative or corrective adjustments do not trigger transfer tax or gradual stamp duty assessments.

Lifecycle

2016-12-21PublishedPublished 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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