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V1042-22 ·9 May 2022 ·consulta-vinculante Medium impact
Tax

Ownership proceedings are subject to ITPAJD unless payment of the replacement transfer tax is proven

Siblings who inherited a property without registration sought clarification on whether notary-led ownership proceedings are subject to ITPAJD, having already paid Inheritance Tax. The DGT ruled that ownership proceedings constitute a taxable event in their own right, unless proof is provided of the payment of the transfer tax that the proceedings are intended to substitute.

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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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