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V0262-25 ·6 March 2025 ·consulta-vinculante Medium impact
Tax

Notarial act for immovable registration is subject to document acts tax

The consultant wishes to carry out a notarial act to obtain an inscribable title following an inheritance. The DGT determines that, as no prior transfer is fulfilled but rather the acquirer's title is integrated, no tax applies on transfer of property but document acts tax does apply.

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2025-03-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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