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The applicant inquired about the timing for filing IIVTNU and Property Transfer Tax returns following a private purchase and sale agreement. The DGT clarified that the IIVTNU accrues when property is transferred through the delivery of possession or the execution of a public deed, rather than by the mere signing of a contract.
This ruling clarifies the specific triggering events for the accrual of the IIVTNU, distinguishing between the contractual agreement and the actual transfer of property rights.
The tax team reviews your specific situation.
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