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V1292-22 ·7 June 2022 ·consulta-vinculante Medium impact
Tax

Transfer of ownership in judicial auctions occurs upon issuance of the adjudication order certificate

The inquirer asks when ownership is acquired and when Property Tax (IBI) must be paid following the adjudication of a property in a mortgage foreclosure. The DGT rules that the transfer takes place upon the issuance of the certificate of the adjudication order by the Court Clerk.

In 6 key points

How it affects those involved

This ruling clarifies the exact moment of legal transfer in judicial auctions, which is critical for determining the tax liability period for Property Tax (IBI).

Lifecycle

2022-06-07PublishedPublished 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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