Skip to content
V1786-19 ·11 July 2019 ·consulta-vinculante Medium impact
Tax

Transfer of ownership via compulsory purchase occurs upon the occupation certificate for IBI and IIVTNU; instalment basis applies for IRPF

A property owner inquired when the transfer of an expropriated property is deemed to occur for IBI, IIVTNU, and IRPF purposes. The DGT ruled that the transfer takes place upon the signing of the occupation certificate (whether ordinary or preliminary).

In 6 key points

Lifecycle

2019-07-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact