Category: Indirect taxation
Supreme Court: The cost of new construction is not updated for the purposes of Stamp Duty Tax, even if the deed is granted years later
According to the court, the tax regulations are clear in establishing that the taxable base of the Stamp Duty Tax is the real cost value of the new construction that is declared, without mentioning the market value and without providing for update coefficients. In its judgment of 18 May 2026 (appeal 8043/2023), the Supreme Court […]
The purchase of real estate property for hotel use is subject to VAT
The High Court of Justice of the Balearic Islands confirms the doctrine of the DGT and the TEAC, according to which, when the transfer concerns only the property itself, without including the organizational structure required to operate the business, the transaction is subject to VAT and not to Property Transfer Tax. The indirect taxation applicable […]
The buyer’s mortgage subrogation in real estate transactions in Spain is not subject to Stamp Duty Tax
The Directorate General of Taxes ratifies its traditional doctrine, resolving the doubts that had arisen after the Supreme Court ruling of 2020 referring to condominium extinctions with express release of co-debtors. The traditional doctrine of the Directorate General of Taxes (DGT) (contained, among others, in its resolutions V1859-05, of 22 September, V1141-09, of 19 May […]
Courts tighten the noose on the reference value of real estate
Some high courts of justice are already raising doubts about the automatic application of the reference value, forcing “pay first and challenge later”. Besides, the Constitutional Court has recently admitted a question of unconstitutionality raised by the High Court of the Andalucian Community, which questions whether this mechanism violates the principles of economic capacity and […]
Housing, at the heart of fiscal policy
Following the measures already approved in Catalonia (which have increased the rates of TPO and AJD mainly in real estate transactions carried out by large holders or of significant amounts), the creation of a Complementary State Tax on the Transfer of Real Estate to non-residents in the European Union, which would amount to 100% of […]
The carbon border adjustment mechanism: what it is and how it can affect importers of goods
This mechanism, already in force since 1 October 2023, provides for a more flexible transitional regime until 31 December 2025. The Carbon Border Adjustment Mechanism (CBAM) was approved by EU Regulation 2023/956 of 10 May 2023, with the aim of contributing to the reduction of greenhouse gas emissions and, in particular, to combat the risk […]
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