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V0836-24 22 April 2024 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · actos jurídicos documentados

Change of use, new building declaration and horizontal division must be taxed separately

A taxpayer inquired about the taxation of converting a commercial premises into three residential units, including the corresponding horizontal division. The DGT ruled that three distinct documented legal acts occur, which must be taxed separately.

The question raised

Taxation of the operation.

The DGT's ruling

The change of use from commercial premises to residential housing is taxed via documented legal acts based on the value of the property. The declaration of new construction is taxed based on the actual cost of the work performed, excluding the rest of the building. The modification of horizontal division is also taxed via documented legal acts, based solely on the part of the building being modified.

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