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MEDIUM
FISCAL

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

V0664-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0664-25
Published
14 Apr 2025

Summary

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.

In 6 key points

Lifecycle

2025-04-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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