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V0231-19 5 February 2019 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · coeficientes de participación

Surface area modifications trigger Stamp Duty, but changes to participation coefficients do not

A query was raised regarding the taxation of changes to participation coefficients and increases in the surface area of properties and common areas. The Tax Agency has determined that an increase in surface area is subject to the variable rate of Stamp Duty (AJD), whereas the rectification of coefficients is not, as it does not involve a valuable amount or asset.

The question raised

How should the modification of participation coefficients be taxed when there is an increase in the surface area of private estates and also of common areas.

The DGT's ruling

The increase in the surface area of the building and the land is taxed via the variable rate of the Documented Legal Acts modality, using as the tax base the declared value of the increase in the real cost value of the new construction and the land. Conversely, the rectification of participation coefficients is not subject to the gradual rate for notarial documents as it does not have as its object a valuable amount or thing.

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