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A query was raised regarding whether a deed to adapt the horizontal property regime to the 1960 Law constitutes a taxable event for Documented Legal Acts (AJD) tax. The Directorate General for Taxes (DGT) ruled that no tax liability arises if the surface areas of flats or premises are not modified.
Question posed: Whether the adaptation of the building's horizontal property regime to the current Law of July 21, 1960, by completing the description of each of the apartments and premises with an indication of their respective area, boundaries, and participation share, constitutes or not a taxable event under the Documented Legal Acts modality, notary documents, of the Transfer Tax and Documented Legal Acts Tax.
The inclusion of area, boundaries, and shares in the deed of modification of the horizontal property regime does not trigger the gradual AJD tax, provided that the surfaces of the apartments and premises are not altered. This is because the deed does not have as its object a valuable amount or thing, as the real value of the new construction and the land is not modified by this act.
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