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V3513-20 ·9 December 2020 ·consulta-vinculante Medium impact
Tax

Date of signatories' death may determine the statute of limitations for private contracts in ITP and AJD

A taxpayer has requested clarification on how to determine the dates of two private contracts from 1976 and an inheritance to calculate the statute of limitations for tax purposes. The DGT explains that, for private documents, the date of the signatories' death shall serve as the reference date for the statute of limitations if such a circumstance occurs.

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2020-12-09PublishedPublished 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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