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A query is made regarding the percentages of land value applicable to an easement of way for the ITPAJD tax. The DGT indicates that the deed could be taxed at the graduated rate if the legal requirements are met and clarifies that it lacks the competence to determine the land value.
Question posed For the purposes of the Tax on Documented Legal Acts, questions are asked regarding the percentages of the land value corresponding to the easement of way.
If the transfer of the easement is carried out by VAT taxable persons, it is excluded from the onerous transfer of assets modality. In that case, the public deed could be subject to the graduated rate for documented legal acts if the requirements of article 31.2 of the TRLITPAJD are met. The tax base shall be the declared value, pursuant to article 30 of the regulation. The DGT lacks the competence to determine the percentage of the land value corresponding to the easement.
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