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V0733-18 19 March 2018 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · división horizontal

Modification of horizontal division due to surface area changes is subject to AJD tax

The applicant asks whether the deed for the grouping and horizontal division of a property triggers ITP or AJD taxes. The DGT determines that ITP is not applicable as there is no transfer of assets, but AJD is due if the division alters the property's surface area.

The question raised

Tax implications for the purposes of Transfer Tax and Stamp Duty regarding the execution of the aforementioned deed

The DGT's ruling

The declaration of new construction is not subject to the variable rate of Stamp Duty if there is no new construction whose real value can be considered. However, the modification of horizontal division is subject to Stamp Duty when an alteration of the property's surface area occurs. The tax base shall be the real cost value of the new construction and the real value of the land referred exclusively to the property subject to the modification.

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