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V2715-20 ·4 September 2020 ·consulta-vinculante Medium impact
Tax

An agreement on usucaption via public deed is subject to Stamp Duty on documented legal acts

The taxpayer asks whether the exemption from taxation for judicial usucaption applies if a voluntary agreement is formalised through a notarial deed. The DGT rules that, as it is not a judicial sentence, the transaction is classified as a donation, and the deed is subject to ITPAJD under the category of documented legal acts.

In 6 key points

How it affects those involved

Taxpayers attempting to formalise property acquisition through voluntary usucaption agreements rather than judicial rulings will face tax liabilities under Stamp Duty (ITPAJD) as the transaction will be treated as a donation.

Lifecycle

2020-09-04PublishedPublished 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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