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A query was raised regarding whether the formation of a grouping of property owners' communities to manage common areas triggers ITPAJD tax. The DGT ruled that no tax is due on property transfers or on the variable quota for documented legal acts.
Question posed: Taxation under the Transfer Tax on Onerous Transfers and Documented Legal Acts.
The establishment of a community of property to organize and manage common elements, without engaging in economic activity, does not constitute a transfer of assets. It also does not constitute a taxable event for corporate operations, as it is not a community of property with business activity. Finally, the deed is not subject to the variable rate for documented legal acts because its object is not a valuable amount or thing, as it is limited to establishing management rules.
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