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A query is made as to whether the deed of cancellation of new construction and horizontal division declarations is subject to the tax on documented legal acts. The DGT responds that it is not subject to the variable rate as it does not have as its object a valuable amount or thing.
Question posed: Whether the public deed of cancellation of the declarations of new construction and horizontal divisions is subject to the tax on documented legal acts.
For a document to be subject to the variable rate of AJD, it must be the first copy of a notarial deed, be registrable in the Property Registry, have valuable content, and not be subject to other modalities of ITP or ISD. The deed of cancellation of the declaration of new construction and horizontal division does not meet the requirement of having as its object a valuable amount or thing, and therefore is not subject to said rate.
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