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V3192-18 14 December 2018 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · actos jurídicos documentados

De-designation of common areas and creation of storage rooms subject to Documented Legal Acts and potentially ITP or Gift Tax

A homeowners' association has requested clarification on the taxes due when converting a common sports area into 25 storage rooms linked to individual dwellings. The Directorate-General for Tax (DGT) has ruled that most of these acts are subject to the variable rate of Documented Legal Acts (AJD), and that the allocation of land shares constitutes a transfer subject to Transfer Tax (ITP) or Gift Tax.

The question raised

Cuestión planteada Qué tributos habría que liquidar por el otorgamiento de la citada escritura y cuál sería el tipo impositivo y la base imponible, teniendo en cuenta que la modificación no se realiza sobre la totalidad del inmueble sino solo sobre la zona común deportiva.

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