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V4850-16 ·11 November 2016 ·consulta-vinculante Medium impact
Tax

Ownership proceedings to restore the chain of title constitute a taxable event for Transfer Tax (ITP)

The inquirer sought to determine whether Transfer Tax (ITP) was payable on ownership proceedings intended to register a property and whether this affected previous payments. The DGT ruled that ownership proceedings constitute an independent taxable event, unless proof is provided that the tax for the underlying transfer being substituted has already been paid.

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2016-11-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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