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V2273-19 ·29 August 2019 ·consulta-vinculante Medium impact
Tax

The transfer of movable or immovable property in settlement of compensation is subject to ITPAJD

The applicants inquire whether the adjudication of assets (instead of money) to satisfy compensation for civil liability is exempt from ITPAJD. The DGT responds that the transaction is subject to the tax and that the exemption for transfers of money cannot be applied by analogy.

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2019-08-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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