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V0008-15 ·5 January 2015 ·consulta-vinculante Medium impact
Tax

Retention of 3% required upon judicial transfer of real estate via public deed

The consultant asks whether executing a judicial agreement (Tomlin Order) transferring property of real estate in Spain entails a 3% retention obligation. The DGT responds that transfer occurs when the public deed is formalised, at which point the buyer must make the retention or advance payment.

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2015-01-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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