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A query was raised regarding whether rectifying new build and horizontal division deeds due to surface area discrepancies triggers taxation. The DGT ruled that no onerous transfers occur as the assets remain within the owner's estate, although taxation for Documented Legal Acts may still apply.
Question posed: Taxation of the operation.
The declaration of new construction or horizontal division does not constitute onerous asset transfers as there is no inter vivos transfer of assets. Regarding the Documented Legal Acts modality, the variation of participation quotas does not generate a variable quota if the surface areas of the apartments or premises are not altered. In horizontal division, the tax base must not include the part of the building that is not modified. The taxpayer shall be the person requesting the document, in this case, the members of the community of owners.
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