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V3012-19 ·28 October 2019 ·consulta-vinculante Medium impact
Tax

Mutual termination of a contract is taxed as a new act and does not allow for tax refunds

The taxpayer asks whether the deed recording the mutual termination of a sale and purchase agreement is exempt from Stamp Duty (AJD) or subject to taxation. The DGT rules that this mutual agreement constitutes a new act subject to taxation and does not entitle the parties to a refund of taxes previously paid.

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2019-10-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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