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The consultant asks whether executing a judicial agreement (Tomlin Order) transferring property of real estate in Spain entails a 3% retention obligation. The DGT responds that transfer occurs when the public deed is formalised, at which point the buyer must make the retention or advance payment.
Cuestión planteada Si la ejecución del acuerdo judicial por el que se transfiere la propiedad de inmuebles lleva acarreada la obligación de practicar una retención del 3%.
La transmisión de inmuebles ocurre cuando se produce cualquier negocio jurídico que traslade la propiedad, como la formalización de una escritura pública. En el caso de una Orden Tomlin, la transmisión se materializa al otorgar la escritura pública en España, lo que equivale a la entrega de la cosa. En ese momento, el adquirente queda obligado a efectuar la retención o el ingreso a cuenta del 3% sobre la contraprestación acordada, según el artículo 25.2 del TRLIRNR.
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