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V1040-22 ·9 May 2022 ·consulta-vinculante Medium impact
Tax

Ownership proceedings subject to ITPAJD if previous transfer tax is not proven

Consultants who purchased an unregistered property wish to initiate a notarial ownership proceeding. They are inquiring whether this process is subject to ITPAJD, given that they have already paid the transfer tax for the original purchase.

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2022-05-09PublishedPublished 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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