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V2180-25 ·13 November 2025 ·consulta-vinculante Medium impact
Tax

Notarial deed subject to ITPAJD unless transmission tax payment is proven

The consultant asks about the taxation of a notarial deed after acquiring a property in 2001 without settling the tax and with the debt prescribed. The DGT states that the taxable event remains unless payment or exemption of the transmission tax is proven.

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2025-11-13PublishedPublished 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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