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MEDIUM
FISCAL

Notarial deed subject to ITPAJD unless transmission tax payment is proven

V2180-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2180-25
Published
13 Nov 2025

Summary

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.

In 6 key points

Lifecycle

2025-11-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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