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V0161-22 3 February 2022 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · servidumbre de paso

Modification of horizontal property coefficients not subject to gradual AJD tax if floor areas remain unchanged

A developer has requested a ruling regarding the taxation of the creation of rights of way and the modification of participation coefficients within a community. The DGT has determined that the modification of coefficients is not subject to the gradual AJD tax, as its purpose is not to transfer a valuable amount or asset.

The question raised

Cuestión planteada Tributación de la operación.

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