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V1203-14 ·30 April 2014 ·consulta-vinculante Medium impact
Tax

Transfer tax must be paid on the total value of the asset if prior payment is not proven

The applicant asks whether the tax on a registration deed must be applied to the value of the plot of land or the total value of the property including the new construction. The DGT rules that if payment of the tax for the prior acquisition of the land and the building is not proven, the tax must be paid on the total value of the asset.

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2014-04-30PublishedPublished 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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