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V1630-14 ·25 June 2014 ·consulta-vinculante Medium impact
Tax

Recovery of property following judicial annulment of a sale is not subject to transfer tax

A query was raised regarding whether the registration rectification required to return estates following the declaration of absolute nullity of a sale due to simulation is subject to ITPAJD (Transfer Tax). The DGT ruled that the recovery does not constitute a new transfer, although the deed could be subject to Stamp Duty if required.

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2014-06-25PublishedPublished 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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