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V1353-23 ·22 May 2023 ·consulta-vinculante Medium impact
Tax

La cancelación de una condición resolutoria tributa por AJD solo si se realiza mediante documento notarial

Se consulta si la cancelación de una condición resolutoria en la compra de un local genera tributación. La DGT responde que solo tributará si se formaliza mediante escritura o acta notarial.

Lifecycle

2023-05-22PublishedPublished 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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