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V0664-25 ·14 April 2025 ·consulta-vinculante Medium impact
Tax

ITPAJD devengue depending on the nature of the transaction with suspensive clause

The consultant asks whether ITPAJD should be due on a sale with a suspensive clause delaying property transfer until full payment. Hacienda responds that the timing of the tax liability depends on the applicable tax regime.

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2025-04-14PublishedPublished 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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