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The consultant inquires about taxation under ITPAJD and Inheritance Tax after a judicial recognition of property ownership. The DGT states that since the act is mandated by a court decision and not voluntary, there is no patrimonial transfer, but rather a requirement to comply with documented legal acts.
No patrimonial transfer occurs due to the act being legally mandated by a court decision, thus no tax liability arises under ITPAJD or inheritance tax, although compliance with documented legal acts is required.
The tax team reviews your specific situation.
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