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V0799-24 18 April 2024 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
OTRO · acta de notoriedad

Notoriety deeds for land registration and estate aggregation subject to documented legal acts tax

The taxpayer queried the taxation of notoriety deeds for house registration, estate aggregation, and the rectification of measurements. The DGT has ruled that these actions are subject to tax under the documented legal acts modality rather than onerous property transfers.

The question raised

Taxation of operations.

The DGT's ruling

The act of notoriety for the registration of real estate is not subject to transfer tax if a prior title of acquisition already exists, but it is subject to tax on documented legal acts. The aggregation of estates and the declaration of new construction are taxed as documented legal acts according to the RITPAJD. The rectification of measurements due to excess capacity without the acquisition of a new estate does not constitute an onerous transfer, although the modification of boundaries may be subject to tax on documented legal acts.

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