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V5121-26 6 July 2026 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · segregación de fincas

Land division by public deed will be subject to documentation charges

The DGT confirms that a land division into three physically separate parts registered via public deed is subject to documentation charges under the relevant rules.

The question raised

Whether said fragments can be registered independently, given that they will be naturally separated, without the need to pay tax under the documented legal acts modality.

The DGT's ruling

The segregation of estates is subject to the tax on documented legal acts if the requirements of article 31.2 of the TRLITPAJD are met. These requirements include that they must be first copies of deeds and notarial acts containing registrable acts and not subject to other taxes. If the operation is carried out by public deed, it will meet the requirements to be taxed under this modality.

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