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V5195-16 ·30 November 2016 ·consulta-vinculante Medium impact
Tax

Ownership proceedings for land registration constitute a taxable event for ITP and AJD

A query was raised regarding whether ownership proceedings to register an inherited property are exempt from ITP and AJD, given that Inheritance Tax has already been settled. The DGT ruled that ownership proceedings constitute a distinct taxable event, unless proof is provided of payment of the tax relating to the previous transfer being replaced.

In 6 key points

How it affects those involved

This ruling clarifies that the administrative process of establishing ownership for land registration triggers separate tax liabilities for Transfer Tax (ITP) and Stamp Duty (AJD), even if inheritance taxes have been paid, unless the prior transfer's tax has been specifically proven.

Lifecycle

2016-11-30PublishedPublished 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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