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V2552-21 ·21 October 2021 ·consulta-vinculante Medium impact
Tax

Tax refund possible following deed annulment due to self-dealing prohibition

A taxpayer inquired whether they are entitled to a refund of undue payments after a property purchase was annulled due to the executors' prohibition against self-dealing. The Directorate General for Taxes (DGT) ruled that a tax refund is appropriate provided there are no lucrative effects and the claim is made within the statutory period.

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2021-10-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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