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V1973-23 ·6 July 2023 ·consulta-vinculante Medium impact
Tax

In judicial property auctions, the tax base shall be the Cadastral reference value (subject to exceptions)

A taxpayer inquired whether the acquisition price or the Cadastral reference value should be used to calculate ITPAJD tax following a judicial auction. The DGT ruled that the reference value prevails, unless the auction price is higher.

In 6 key points

How it affects those involved

This clarifies the tax base for Transfer Tax (ITPAJD) in judicial sales, establishing the Cadastral reference value as the default benchmark over the acquisition price, provided it is not lower than the auction price.

Lifecycle

2023-07-06PublishedPublished 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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