Doctrine by topic · DGT Observatory

Notarial Document: 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 8 rulings · 2015–2023

Current position

Taxation on the variable quota of AJD (Stamp Duty) in new construction declarations is based on the real value of the material execution cost, without updating to market value. In cases of guarantees, the tax base includes the total amount covered by the condition or guarantee. The cancellation of resolutory conditions is only taxed if formalized through a notarial document, deed, or act.

The DGT's position remains constant regarding the determination of the tax base for different AJD scenarios. Technical precision is observed concerning the nature of the real cost value in new constructions and the distinction between notarial and private formalization for the cancellation of conditions.

Turning points

  1. V0506-20

    Clarifies that the real cost value of new construction is the material execution cost and not its market value, without the possibility of updating.

  2. V1353-23

    Establishes that the cancellation of a resolutory condition is only taxed if carried out through a notarial document, deed, or act, excluding private documents.

Analysis based on 6 of 8 rulings with a stated position. Updated 30 September 2026.

Rulings on this topic

8
V2582-18 21 Sept 2018

New build declarations and property linking are taxed separately for AJD

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
declaración de obra nuevavinculación ob remactas notarialescuota variablebase imponible TRITPAJD — RDLeg 1/1993 de ITP y AJD art. 4TRITPAJD — RDLeg 1/1993 de ITP y AJD art. 31.2
Affects CompanyExpat · Non-residentIndividual

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