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A query was raised regarding whether the new build declaration of a hotel and the linking of annexed properties (parking, warehouse, laundry) should be taxed together or separately. The DGT has determined that these are two distinct agreements that must be taxed independently.
Question posed: Whether the aforementioned operation is subject to Transfer Tax and Stamp Duty at the rate of 1.5% or lacks economic substance, in which case the requirements of article 31.2 of the Consolidated Text of the Tax would not be met. In the event of liability for the aforementioned concept, determine whether the tax base must include the value of the main property or only that of the linked properties, as in the case of the aggregation of properties.
The declaration of new construction for the hotel is taxed under the variable rate of Stamp Duty based on the actual cost value of the construction. Furthermore, the linking of ancillary properties to the hotel is also taxed under the variable rate of Stamp Duty due to the modification of their legal regime and the limitation of their free disposal. In this second case, the tax base is the value of the ancillary properties, excluding the value of the main building.
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