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V0827-17 ·3 April 2017 ·consulta-vinculante Medium impact
Tax

Reduction of administrative concession term does not entitle claimant to refund of ITP and AJD

A taxpayer queried whether limiting the duration of an administrative concession allows for a refund of undue tax payments. The DGT ruled that the tax base is calculated by capitalising the annual amount and that a reduction in the term does not alter this base nor permit a refund.

In 6 key points

How it affects those involved

This ruling clarifies that the tax base for Transfer Tax (ITP) and Stamp Duty (AJD) remains fixed based on the original capitalised value, even if the concession period is subsequently shortened, preventing taxpayers from claiming refunds based on the reduced duration.

Lifecycle

2017-04-03PublishedPublished 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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