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Gradual Tax — DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 47 rulings · 2014–2024

Current position

The tax base for the gradual AJD (Stamp Duty) tax in mortgage loan assignments is the obligation or guaranteed capital, including interest, indemnities, and analogous concepts. In new construction declarations, the base is the real cost value of the dwelling, whereas in horizontal property division, the land value is added. The modification of co-ownership coefficients has no taxable content and is only taxed at a fixed rate.

The DGT's position remains stable regarding the determination of the tax base for loan assignments, reiterating that it is the guaranteed capital and not the assignment price. Consistent criteria have been maintained regarding the lack of taxable content in rectifications of horizontal property coefficients. The doctrine has been clarified regarding the exemption in mortgage novations according to the origin of the modified clauses.

Turning points

  1. V0747-16

    Establishes that the exemption in the gradual modality does not apply to the modification of the amortization method or changes in capital, limiting it to interest or term conditions.

  2. V0511-20

    Clarifies that the exemption under Law 2/1994 is lost if the modifications under Law 5/2019 derive from an agreement between the parties and not from a legal mandate.

Analysis based on 44 of 47 rulings with a stated position. Updated 23 September 2026.

Rulings on this topic

24
V3162-20 22 Oct 2020

The tax base for AJD on leasing purchase options is the amount of said option

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
arrendamiento financieroopción de comprabase imponibleactos jurídicos documentadoscuota gradual TRITPAJD — RDLeg 1/1993 de ITP y AJD art. 30.1TRITPAJD — RDLeg 1/1993 de ITP y AJD art. 31.2
Affects CompanyExpat · Non-residentIndividual
V0764-19 8 Apr 2019

Recovery of property through contract rescission is subject to Stamp Duty

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
condición resolutoriatransmisiones patrimoniales onerosasactos jurídicos documentadosrecuperación del dominioresolución de contrato TRITPAJD — RDLeg 1/1993 de ITP y AJD art. 31.2TRITPAJD — RDLeg 1/1993 de ITP y AJD art. 57.1
Affects CompanyExpat · Non-residentIndividual
V0016-18 9 Jan 2018

Mortgage subrogation is not subject to AJD tax, but changes to valuation are

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
subrogación hipotecarianovación modificativacuota gradualhecho imponiblevalor de tasación TRITPAJD — RDLeg 1/1993 de ITP y AJD art. 4TRITPAJD — RDLeg 1/1993 de ITP y AJD art. 7
Affects CompanyExpat · Non-residentIndividual

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