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