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An entity inquired whether a deed rectifying housing distribution and changing the use to tourist apartments is subject to Stamp Duty (AJD). The Directorate General for Tax Regulations (DGT) indicates that two distinct conventions are identified and that taxation will depend on whether the requirements of valuable content and registrability are met.
Question raised: Whether it should be taxed under the documented legal acts modality of the Transfer Tax and Documented Legal Acts Tax.
Two conventions are identified: the declaration of new construction and the change of use. The declaration of new construction shall be taxed as documented legal acts if its object is a valuable amount or thing and is registrable, using the real cost value as the base. The change of use shall be taxed if the urban planning regulations consider the elements to be different and possessing valuable content; otherwise, if neither the cadastral value nor the urban planning consideration changes, it shall not be taxed.
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