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V0340-16 ·27 January 2016 ·consulta-vinculante Medium impact
Tax

ITPAJD on consolidation of ownership is taxed where the property is located; ISD where the deceased resided

A query was raised regarding the place of taxation for the consolidation of usufruct over a dwelling and the legacy of a commercial premises. The DGT determines that ITPAJD is payable where the property is situated, and ISD is payable where the deceased had their habitual residence.

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2016-01-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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