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V0892-26 ·22 April 2026 ·consulta-vinculante Medium impact
Tax

Acquisition of property by prescriptive right is exempt from ITPAJD

The DGT confirms that acquisition of real estate through judicially declared prescriptive right (usucapión) is not subject to ITPAJD, neither through onerous property transfers nor through documented legal acts.

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2026-04-22PublishedPublished 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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