Skip to content
V2041-25 ·29 October 2025 ·consulta-vinculante Medium impact
Tax

The deed of notoriety for tax registration is subject to AJD if payment of the tax for the previous transfer is not proven

A query is made regarding how a deed of notoriety for the registration of an inherited property not recorded in the Registry should be taxed. The DGT establishes that, if the Inheritance Tax has already been settled for the inheritance, the deed is not subject to tax on onerous transfers, but rather on documented legal acts.

In 6 key points

Lifecycle

2025-10-29PublishedPublished 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