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V0052-22 14 January 2022 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · actos jurídicos documentados

Cancellation of new construction is not subject to AJD tax, but dissolution of community and division of estates are

A query was raised regarding the taxation of the cancellation of a new construction project that was never started, the dissolution of a community of property, and the division or segregation of a plot. The DGT ruled that the cancellation has no taxable value, whereas the dissolution and the registration operations for division or segregation are subject to the Stamp Duty (AJD) tax.

The question raised

Whether the following operations would be subject to any of the modalities of the Transfer Tax and Documented Legal Acts Tax:

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