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V1329-23 ·18 May 2023 ·consulta-vinculante Medium impact
Tax

Acquisition of property via judicial auction is deemed to occur in the year of the adjudication decree

A query was raised regarding which tax year should be considered the date of acquisition for property purchased at a judicial auction. The DGT ruled that the transfer takes place upon the issuance of the adjudication decree, rather than upon payment.

In 5 key points

How it affects those involved

This ruling clarifies the timing of property transfers in judicial auctions for tax purposes, establishing the adjudication decree as the decisive legal moment for ownership transfer.

Lifecycle

2023-05-18PublishedPublished 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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