Skip to content
V0038-26 ·13 January 2026 ·consulta-vinculante Medium impact
Tax

No taxable under Actos Jurídicos Documentados in judicial documents

A company asked whether the transfer of a property via a Decree of Award in mortgage enforcement should be subject to taxation under the Actos Jurídicos Documentados regime. The DGT states that judicial documents are not included in the taxable event.

In 5 key points

How it affects those involved

Transfers of property through judicial decrees are not subject to the Actos Jurídicos Documentados tax.

Lifecycle

2026-01-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact