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V0067-23 ·20 January 2023 ·consulta-vinculante Medium impact
Tax

Statute of limitations for IIVTNU depends on date of possession or deed execution

The inquirer asks whether the right to settle tax on a property transfer via a private contract in 1997 has expired. The DGT explains that a transfer requires both title and mode (delivery), and that the accrual date and the start of the limitation period depend on when said delivery occurred or when the contract was formalised into a public deed.

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2023-01-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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