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V1471-24 18 June 2024 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · agrupación de fincas

Each grouping, horizontal division and adjudication operation shall be taxed independently for AJD

The taxpayer inquired whether the grouping and horizontal division of estates to extinguish a co-ownership would be subject to a single AJD tax under Supreme Court doctrine. The DGT ruled that said judgment is not applicable and that each convention must be taxed separately.

The question raised

Considering that grouping and horizontal division are prior and essential acts for the dissolution of the undivided interest, whether the doctrine of the Supreme Court set forth in Ruling 1286/2023, of October 18, is applicable to said operations and whether a single Stamp Duty (AJD) would accrue for the extinction of the co-ownership.

The DGT's ruling

Supreme Court Ruling 1286/2023 is not applicable because in this case there is no pre-existing undivided interest that mandates horizontal division. Upon performing the grouping, the horizontal division, and the adjudication, each of these conventions shall be taxed independently under the modality of documented legal acts.

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