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Owners inquire about the taxation regarding the execution by public deed of a land swap for future construction, segregation, and horizontal division carried out in 1982. The DGT clarifies the treatment under IIVTNU, VAT, and ITPAJD, also analyzing the statute of limitations of the obligations.
Question posed: Taxation of the operation under the Transfer Tax and Documented Legal Acts Tax due to the execution by public deed of the segregation of the estate, the swap contract, the declaration of new construction, and horizontal division. Taxation under Value Added Tax for the transfer of the dwellings that were carried out in due course and liability for the Tax on the Increase in Value of Urban Land as a consequence of the transactions described. Statute of limitations thereof.
The segregation of an estate does not constitute a taxable event for IIVTNU. In a swap of land for future construction, the delivery of the land and the completed building may be subject to VAT if the developer acts as a business entity. Regarding ITPAJD, segregation, the declaration of new construction, and horizontal division are taxed independently as documented legal acts. The execution by public deed of past acts is not time-barred for the tax on documented legal acts.
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