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A taxpayer seeks to execute a deed to detach an annex from one property and attach it to another owned by the same person. The Directorate General for Tax Laws (DGT) rules that, as these represent two distinct legal agreements within a single document, each must be taxed independently as documented legal acts.
Question posed: Determination of the tax base in the Transfer Tax and Documented Legal Acts Tax regarding the concept of documented legal acts.
The decoupling and subsequent coupling of an annex constitute two independent taxable events that must be taxed separately pursuant to Article 4 of the TRLITPAJD. Both operations are subject to the variable rate for documented legal acts as they are registrable in the Land Registry. The tax base shall be the declared value, which may not be lower than the cadastral reference value or, failing that, the market value.
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