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V2361-25 ·4 December 2025 ·consulta-vinculante Medium impact
Tax

Recovery of a vehicle by judicial resolution is not subject to onerous property transfers tax

The consultant asks whether the return of a vehicle following the judicial resolution of a purchase-sale contract is subject to ITP-AJD. The DGT responds that the recovery of ownership is not a new onerous transfer and examines its applicability under the regime of documented legal acts.

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2025-12-04PublishedPublished 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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