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V3116-17 ·30 November 2017 ·consulta-vinculante Medium impact
Tax

Ownership proceedings subject to ITP if the underlying title has not paid the tax

The inquirer asks whether, after paying ITP for the purchase of plots, the ownership proceedings required for registration will be subject to AJD. The DGT rules that the proceedings constitute a taxable event for ITP if the underlying title has not been previously taxed.

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2017-11-30PublishedPublished 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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