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V0894-26 22 April 2026 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · división horizontal

New construction and horizontal division taxed separately as Legal Documentary Acts

The consultant asks how the declaration of new construction and the establishment of a horizontal division in a building are taxed. The DGT responds that both are distinct conventions subject to Legal Documentary Acts with specific taxable bases.

The question raised

Cuestión planteada Primera: Tributación de la constitución de la división horizontal en el ámbito Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.

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