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The inquirer seeks clarification on the taxation under ITPAJD, VAT, IIVTNU, and Corporate Tax following construction works and a new horizontal division in a building. The DGT determines that the operation triggers two taxable events under ITPAJD and analyses VAT liability based on the assumption of risks by the community of property.
Question raised 1) What would be the taxation of the operation for the purposes of the Transfer Tax and Documented Legal Acts Tax.
Under ITPAJD, the declaration of new construction and the horizontal division are two distinct taxable events taxed as documented legal acts. The tax base for the horizontal division must include the value of the land and the value of the new construction (both the original construction and the current one). Regarding VAT, if the co-owners individually assume the risk and cost of the works, no adjudication operation by the community of property exists. IIVTNU is not accrued as there is no transfer of property or real rights. Finally, entities under the income attribution regime are not subject to Corporate Income Tax.
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