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V0449-20 26 February 2020 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · cuotas de participación

Changes to shared ownership shares are not subject to Stamp Duty if floor areas remain unchanged

A query was raised regarding whether adjusting the participation shares of a homeowners' association to align with the Land Registry triggers Stamp Duty (AJD). The Directorate General for Tax (DGT) ruled that no tax liability arises, provided the surface areas of the flats and premises are not altered.

The question raised

Cuestión planteada Si la modificación solo de las cuotas de participación, sin alterar la titularidad ni contraprestación alguna, está sujeta al Impuesto sobre Actos Jurídicos Documentados.

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