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V1712-17 ·3 July 2017 ·consulta-vinculante Medium impact
Tax

No ITP on sales without transfer of possession; earnest money deposit acts subject to AJD

A query was raised regarding whether a sale without the transfer of possession is subject to ITP and whether the deposit of penitential earnest money acts in Catalonia is subject to AJD. The DGT ruled that without the transfer of possession, there is no transfer of ownership, and that the earnest money act is subject to the variable rate of AJD as it is capable of being registered.

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2017-07-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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