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V2336-22 ·10 November 2022 ·consulta-vinculante Medium impact
Tax

Ownership proceedings subject to ITPAJD as onerous transfer if prior payment is not proven

A query was raised regarding whether ownership proceedings for the registration of a property must be subject to ITPAJD. The DGT ruled that the proceedings themselves constitute a taxable event, unless proof is provided that the transfer tax intended to be replaced has already been paid.

In 6 key points

How it affects those involved

Property owners or legal representatives must ensure that previous transfer taxes are documented when using ownership proceedings for registration to avoid double taxation under ITPAJD.

Lifecycle

2022-11-10PublishedPublished 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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