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A query is made as to whether, in the deeds of division of common property, the tax base may be the acquisition value of the asset. The DGT responds that the base is the declared value of the asset at the time the division occurs.
Question posed: The applicant requests clarification on whether the tax base for the Tax on Documented Legal Acts in the deeds of division of common property may be the acquisition value of the asset.
In the division of common property taxed under the Stamp Duty (Tax on Documented Legal Acts), the tax base is not the acquisition value. According to the regulations, the base is the declared value of the asset at the time the division takes place, which is when the taxable event and the accrual occur.
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