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V2641-18 ·1 October 2018 ·consulta-vinculante Medium impact
Tax

Termination of a reservation agreement and signing a new one with a related party are not subject to ITP or AJD

A query was raised regarding whether terminating a housing reservation agreement and formalising a new one with a person or entity related to the previous buyer triggers taxation. The DGT ruled that the operation does not constitute a transfer of assets nor is it subject to the variable rate of AJD.

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2018-10-01PublishedPublished 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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