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V3221-23 12 December 2023 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · exceso de cabida

Confirmation of excess area is not subject to transfer tax or stamp duty if it only rectifies measurements

A query was raised regarding whether a deed confirming excess area in a property should be subject to Transfer Tax (ITP) or Stamp Duty (AJD). The Directorate General for Tax (DGT) ruled that neither tax applies if the difference in surface area constitutes a mere numerical rectification of existing boundaries.

The question raised

Question posed: Whether the public deed of verification of excess area is subject to the modality of onerous transfers of assets or to the gradual tax on notarized documents, under the modality of documented legal acts.

The DGT's ruling

The verification of excess area of a property already registered with delimited boundaries does not constitute an onerous transfer of assets, as it does not involve the acquisition of new land nor the configuration of a new property, but rather the rectification of its units of measurement. It is also not subject to the tax on documented legal acts, as it does not have as its object a valuable quantity or thing. However, if the excess area derives from the acquisition of adjacent properties without title or with a defective title, it will indeed accrue the tax on onerous transfers of assets.

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