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V3305-19 ·2 December 2019 ·consulta-vinculante Medium impact
Tax

Ownership registration files are subject to ITP and AJD unless prior payment or exemption is proven

A taxpayer inquired whether the acquisition of a plot in 1977 was exempt from ITP on the grounds that the tax did not exist at that time. The DGT clarifies that the tax did indeed exist on that date and that the current ownership registration file is subject to the settlement of the tax.

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2019-12-02PublishedPublished 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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