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V1687-24 10 July 2024 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · declaración de obra nueva

Declaration of new construction and modification of horizontal division subject to AJD tax

A query was made regarding the taxation of a deed that declares new construction (an additional dwelling) and modifies the horizontal division of a building. The DGT determines that both acts are subject to Stamp Duty (Actos Jurídicos Documentados).

The question raised

Taxation of the operation.

The DGT's ruling

The declaration of new construction and the modification of horizontal division are two distinct conventions subject to the AJD tax for meeting the requirements of article 31.2 of the TRLITPAJD. The tax base for new construction is the actual cost value of the new dwelling, whereas for the horizontal division it shall be the cost of said dwelling plus the value of the corresponding land. The modification of the co-ownership coefficients of existing dwellings is not subject to the tax as it does not have as its object an amount or valuable thing.

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