Skip to content
Back to index
V4865-16 8 November 2016 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · actos jurídicos documentados

Expansion of a previously declared new build is taxed at the actual cost value of said expansion

A query was raised regarding whether the deed for the expansion of a previously declared new build is subject to ITPAJD (Transfer Tax and Stamp Duty) and what its tax base should be. The DGT ruled that it is subject to the documented legal acts modality and that the tax base is the cost of the expansion.

The question raised

Taxation under the Transfer Tax and Documented Legal Acts Tax regarding the public deed for the extension of a new construction previously declared.

The DGT's ruling

The deed for the extension of a new construction already declared is subject to both the fixed fee and the gradual fee of the documented legal acts modality. The taxable base for the gradual fee shall be the actual cost value of the extension of the new construction being declared.

Book your free first meeting