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V0764-25 30 April 2025 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · cuota variable

Purchase of a balloon via public deed may be subject to AJD variable fee

The consultant asks whether the purchase of a balloon for economic operation is subject to the variable fee of the Tax on Legal Acts Documented. Hacienda responds that, as the operation is subject to VAT, it is not subject to property transfers but is subject to the variable fee of AJD because it is a registrable act.

The question raised

To determine whether the indicated sale and purchase is taxed under the variable rate of the Stamp Duty (AJD).

The DGT's ruling

The transaction is taxed under the variable rate of the Stamp Duty (AJD) as it constitutes a first copy of a public deed with a valuable and registrable object in the Registry of Movable Property (Ships and Aircraft Section). As it is subject to VAT, the transaction is not subject to the transfer tax modality. The tax must be self-assessed in the Autonomous Community where the Registry in which the asset must be registered is located.

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