Doctrine by topic · DGT Observatory

Horizontal Property: DGT doctrinal evolution

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

← DGT Observatory

How the DGT's position has evolved

Stable position Low confidence 47 rulings · 2014–2026

Current position

The community of owners is considered a community of property pursuant to Article 35.4 of the General Tax Law (LGT). The members of the community are jointly and severally liable for the substantive tax obligations of the entity in proportion to their respective shares. This liability applies to the participants regardless of the accrual date of the debts.

The position of the DGT does not show a coherent thematic evolution, as the rulings address different matters such as the Act on Documented Legal Acts (AJD), Personal Income Tax (IRPF) on grants, or tax liability. There is no single doctrinal trajectory regarding horizontal property, but rather dispersed criteria on specific aspects.

Analysis based on 43 of 47 rulings with a stated position. Updated 23 September 2026.

Rulings on this topic

24
V0776-21 31 Mar 2021

Formation of a grouping of communities is not subject to Documented Legal Acts tax

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
transmisiones patrimonialesactos jurídicos documentadosmancomunidadpropiedad horizontalcuota variable TRITPAJD — RDLeg 1/1993 de ITP y AJD art. 7.1.ATRITPAJD — RDLeg 1/1993 de ITP y AJD art. 22.4
Affects CompanyExpat · Non-residentIndividual

Apply this to your case

Beckham Law & impatriate taxationTalk to the team applying this doctrine daily.
IRPF Spain 2026 CalculatorEstimate the impact on your case in two minutes.
Talk to the tax teamWe check whether this criterion affects you and what it means in your situation.
Email
Contact