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V2593-24 ·13 December 2024 ·consulta-vinculante Medium impact
Tax

The date of transfer for IIVTNU depends on proof of contract existence and delivery of possession

The applicant asks whether the acquisition date of a property for IIVTNU purposes is the date of the private contract or the public deed. The DGT rules that the transfer occurs when the asset is placed in the buyer's power and possession, requiring proof of both the title and the delivery.

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2024-12-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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