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V0118-25 7 February 2025 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · división horizontal

The deed of horizontal division of a cooperative is not covered by the exemption under Article 34 of Law 20/1990

A housing cooperative inquires whether the deed of horizontal division of an estate is exempt from ITPAJD under the regime for specially protected cooperatives. The DGT responds that the exemption in Article 34 of Law 20/1990 applies to the acquisition of goods and rights, not to documented legal acts such as horizontal division.

The question raised

Question posed: Whether the deed of horizontal division that the cooperative must execute to fulfill its corporate purpose is exempt from the Transfer Tax and Documented Legal Acts Tax (ITPAJD) through the application of the benefits established in Article 34 of Law 20/1990, of December 19, on the Tax Regime of Cooperatives.

The DGT's ruling

The exemption for specially protected cooperatives under Article 34 of Law 20/1990 is limited to operations involving the acquisition of goods and rights intended for their social purposes, which are taxed as onerous transfers of assets. The deed of horizontal division is taxed under the modality of documented legal acts and does not constitute an acquisition of goods. Applying the exemption to this act would constitute an analogy prohibited by Article 14 of the General Tax Law.

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