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V2574-22 20 December 2022 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · coeficientes de participación

Modification of horizontal property coefficients is not subject to Stamp Duty if there is no increase in surface area

A query was raised regarding whether modifying participation coefficients in a community of owners or the surface area of a horizontal division triggers ITP and Stamp Duty (AJD). The Directorate General for Taxes (DGT) ruled that no onerous transfer occurs and that Stamp Duty is only applicable if the modification results in an increase in the total surface area.

The question raised

Repercussions of the aforementioned operations and determination of what would be the tax base for the calculation of the fees for the notary, the Property Registry, and the Transfer Tax and Documented Legal Acts Tax.

The DGT's ruling

The modification of coefficients without altering the surfaces is not subject to the variable rate of AJD due to the lack of an object with valuable amount or thing. If the modification of surfaces maintains the global surface, there is likewise no valuable content. It shall only be taxed by the variable rate of AJD if the measurement results in an increase in surface area relative to the initial horizontal division declaration, with the tax base being the value of the horizontal division corresponding to the declared increase.

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