Skip to content
Back to index
V2698-21 8 November 2021 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · división horizontal

Modification of horizontal division subject to the variable rate of Stamp Duty

A company has requested a ruling on whether modifying the horizontal division of an office building triggers transfer tax. The DGT has ruled that while no transfer of assets occurs, the modification is subject to the variable rate of Stamp Duty (Actos Jurídicos Documentados).

The question raised

Taxation of the modification of the horizontal division.

The DGT's ruling

The modification of the horizontal division and the declaration of new construction are not onerous transfers because the assets remain in the owner's estate. However, they are subject to the variable rate for documented legal acts as they are registrable deeds with a taxable object. The tax base is limited to the actual cost value of the new construction, excluding the rest of the non-affected building. The taxpayer is the person who requests the document, in this case, the owner.

Book your free first meeting