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V2986-19 25 October 2019 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · transmisiones patrimoniales onerosas

Deed declaring community property and separate property shares in a dwelling is not subject to IPT or AJD

A query was raised regarding whether a deed declaring a primary residence and establishing the community and separate property shares of a property is subject to taxation. The DGT determined that there is no onerous transfer and that the document lacks the economic content required to trigger AJD.

The question raised

Whether the referred deed implies the payment of taxes or is exempt, with a copy of the same attached.

The DGT's ruling

There is no taxable event for onerous transfers of property as the deed does not record the acquisition of the dwelling. Likewise, it is not subject to the variable rate of Documented Legal Acts because the object of the deed is the recording of the community property percentage and lacks valuable content.

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