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V0878-23 ·13 April 2023 ·consulta-vinculante Medium impact
Tax

The deed of notoriety shall be subject to ITPAJD if payment of the tax for the transfer it replaces is not proven

A query is made as to whether a deed of notoriety for the registration of real estate is exempt from ITPAJD if the tax for the contribution of said asset to a community of property has already been settled. The DGT responds that the deed shall be subject to tax if it is not proven that the tax for the transfer whose title is replaced by it has been satisfied.

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2023-04-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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