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V1357-25 21 July 2025 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · actos jurídicos documentados

Raising a commercial lease to public writing triggers documented acts tax

The consultant asks whether raising a commercial lease contract to public writing incurs the tax on documented legal acts. The DGT confirms that it does, as the contract is inscribable in the Property Registry.

The question raised

Whether the execution of the lease agreement for the premises by public deed would be subject to the tax on documented legal acts.

The DGT's ruling

The execution of a lease agreement by public deed is taxed as a variable fee for notarial documents under the modality of documented legal acts. This is due to the fact that the document is registrable in the Land Registry, fulfilling the requirement of registrability regardless of whether the parties decide not to carry out the actual registration. For the taxable event to occur, it must be a first copy of a notarial deed, have valuable content, be registrable, and not be subject to other modalities of transfers or taxes.

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