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V1697-18 14 June 2018 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · propiedad horizontal

The modification of horizontal property coefficients is not subject to Stamp Duty if the floor areas are not altered

A query is made as to whether a deed intended to rectify errors in the coefficients of a horizontal division is subject to Stamp Duty. The DGT responds that no tax liability arises for the gradual quota of documented legal acts.

The question raised

Question posed: To determine whether the deed in which the agreement to modify the coefficients assigned to each dwelling is formalized, rectifying errors made in the horizontal division, without alteration or modification of the surface area of the property, is subject or, where applicable, exempt from the payment of the Transfer Tax and Stamp Duty and, should it be subject, upon which base the tax rate would be applied.

The DGT's ruling

The variation of participation quotas is not subject to the gradual quota of the documented legal acts modality provided that the areas of the apartments and premises are not altered. This is because the deed does not have as its object a valuable amount or thing, as the real value of the construction and the land is not modified by this act.

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