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V2632-21 ·29 October 2021 ·consulta-vinculante Medium impact
Tax

Recognition of ownership is subject to transfer tax if prior payment cannot be proven

An individual inquired about the tax and method required following the adjudication of a property via inheritance that lacked a formal title. The DGT ruled that the recognition of ownership must be taxed if the payment of the previous transfer tax cannot be substantiated.

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2021-10-29PublishedPublished 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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