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V0058-18 ·17 January 2018 ·consulta-vinculante Medium impact
Tax

Deed resolving segregation via court ruling may be exempt from ITP and AJD if tax was previously paid

A query was raised regarding whether a deed intended to reverse the segregation of plots following a nullity judgment must be subject to ITP and AJD. The DGT ruled that the transaction is exempt provided that the original segregations were subject to taxation.

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2018-01-17PublishedPublished 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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