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V1773-20 ·3 June 2020 ·consulta-vinculante Medium impact
Tax

Transfer of groundwater rights in the Upper Guadiana subject to ITP and AJD taxes

A query was raised regarding whether the transfer of groundwater rights between private parties is subject to ITP (Transfer Tax) and AJD (Stamp Duty). The DGT ruled that these transfers, by transforming into administrative concessions, constitute a taxable event for these taxes.

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2020-06-03PublishedPublished 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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