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A homeowners' association inquires whether a deed modifying participation coefficients, without altering surface areas, is subject to taxation. The DGT determines that there is no onerous transfer and that the deed is only subject to the fixed rate for documented legal acts.
Question posed: Taxation of the public deed recording the modification of the coefficients.
The modification of coefficients without altering the surface areas of the apartments does not constitute an onerous transfer of goods or rights. Regarding documented legal acts, the deed is subject to the fixed rate (stamped paper), but not to the gradual rate because it does not have as its object a valuable amount or thing. The value of the building (construction and land) is not modified by this act of correction or rectification.
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