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V1581-19 ·26 June 2019 ·consulta-vinculante Medium impact
Tax

Tax refunds only applicable if nullity, rescission, or termination of the act is declared by a final ruling

The inquirer asks whether the annulment of a notarial deed allows for the refund of taxes paid. The DGT responds that a refund is only possible if the nullity, rescission, or termination of the act is declared through a final ruling, provided there are no lucrative effects.

In 6 key points

How it affects those involved

This ruling clarifies the strict legal requirements for tax recovery following the invalidation of documented legal acts, emphasizing the necessity of a final judicial or administrative decision.

Lifecycle

2019-06-26PublishedPublished 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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