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V1211-21 ·4 May 2021 ·consulta-vinculante Medium impact
Tax

The statute of limitations for ITP and AJD on private documents depends on the prevailing date for its calculation and the substantiation of facts

A query is made as to whether the ITP and AJD for a 1973 sale and purchase agreement has expired by limitation and which tax base would apply. The DGT indicates that the statute of limitations is a question of fact that must be resolved by the tax assessment office once the death of the signatories or the delivery of the document has been substantiated.

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2021-05-04PublishedPublished 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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