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V2184-16 ·19 May 2016 ·consulta-vinculante Medium impact
Tax

A single ITP and AJD self-assessment must be filed if a single deed of title is formalised

A property owner inquired whether paying a single tax or two taxes is required when using a single deed of title to replace two different transfer titles. The DGT ruled that, as the taxable event is the execution of the deed, if there is only one deed, there is only one taxable event.

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Lifecycle

2016-05-19PublishedPublished 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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