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V0039-17 ·12 January 2017 ·consulta-vinculante Medium impact
Tax

Sale of property between mother and daughter is subject to ITP and AJD

A query was raised regarding the taxation under ITP and AJD for the sale of a second-hand flat from a mother to her daughter. The DGT has determined that the transaction constitutes an onerous transfer subject to tax.

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2017-01-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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