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V2406-17 ·25 September 2017 ·consulta-vinculante Medium impact
Tax

Acquisition of real estate does not allow the buyer to subrogate into the right to lodge extraordinary appeals for review

A company has requested clarification on whether, when acquiring the assets of a company in insolvency proceedings, it can subrogate into its position to request a refund of amounts paid under Property Transfer Tax via an extraordinary appeal for review. The DGT ruled that the acquirer lacks the standing to lodge such an appeal.

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2017-09-25PublishedPublished 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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