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MEDIUM
FISCAL

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

V2041-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2041-25
Published
29 Oct 2025

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.

In 6 key points

Lifecycle

2025-10-29PublishedPublished 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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