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V0974-20 21 April 2020 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · segregación de fincas

Taxable base for land subdivision includes both ground and airspace

A taxpayer queried which value should be declared in the deed for the subdivision of part of a rural estate containing buildings. The DGT ruled that the taxable base is the value of the subdivided estate and that, under the principle of accession, the value of the land includes both the ground and the airspace.

The question raised

Cuestión planteada Valor a declarar de la finca segregada.

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