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V2124-24 ·1 October 2024 ·consulta-vinculante Medium impact
Tax

Transfer of land ownership may be subject to ITP or ISD depending on the nature of the transaction

An inquirer asks about the taxation of a land ownership transfer where the land is registered solely in his wife's name. The DGT indicates that taxation will depend on whether the transfer is for consideration or is a gratuitous transfer.

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2024-10-01PublishedPublished 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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