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V0350-15 30 January 2015 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · subcomunidad de propietarios

Formation of homeowner sub-communities is not subject to variable Stamp Duty if it only establishes management rules

A homeowners' association consulted whether the creation of three independent sub-communities to manage their own expenses triggers taxation. The Directorate General for Taxes (DGT) ruled that there is no taxation for corporate operations or asset transfers, nor for the variable Stamp Duty (AJD) component.

The question raised

Cuestión planteada Tributación de la operación.

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