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V2853-18 ·31 October 2018 ·consulta-vinculante Medium impact
Tax

Ownership proceedings for property registration are subject to ITP if previous transfer tax has not been proven paid

A query was raised regarding whether a notarial ownership proceeding to register a property for the first time is subject to Transfer Tax (ITP) if the tax for the current sale has already been paid. The DGT ruled that the proceeding constitutes an independent taxable event if its purpose is to remedy the lack of title from a previous transfer.

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2018-10-31PublishedPublished 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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