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V1560-20 22 May 2020 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · división horizontal

Modification of horizontal division and declaration of new works are subject to fixed and variable Stamp Duty rates

A community of owners sought clarification regarding the taxation of a modification to the horizontal division intended to include storage rooms not linked to specific flats. The Directorate General for Tax (DGT) ruled that these operations are subject to the variable rate under the Stamp Duty (AJD) modality.

The question raised

Cuestión planteada Tributación de la operación.

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