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A co-owner requested clarification regarding the tax base and statute of limitations for the declaration of new works, horizontal division, and the dissolution of a co-ownership. The Directorate General for Taxes (DGT) ruled that these three operations constitute distinct agreements that are taxed separately.
Question raised: Determination of the tax base in the Transfer Tax and Documented Legal Acts Tax regarding the concept of documented legal acts, as well as its possible statute of limitations.
The declaration of new construction is taxed based on the actual cost of the work performed. Horizontal division is taxed based on the cost of the new construction plus the value of the land (respecting the cadastral reference value). The dissolution of a co-ownership is subject to AJD tax if there are no excesses in adjudication, based on the value of the part acquired ex novo. The statute of limitations is calculated from the end of the period for submitting the self-assessment following the execution of the deed.
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