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V0038-26 13 January 2026 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · actos jurídicos documentados

No taxable under Actos Jurídicos Documentados in judicial documents

A company asked whether the transfer of a property via a Decree of Award in mortgage enforcement should be subject to taxation under the Actos Jurídicos Documentados regime. The DGT states that judicial documents are not included in the taxable event.

The question raised

Whether it is appropriate to assess the Transfer Tax and Documented Legal Acts Tax, under the Documented Legal Acts modality, for the judicial document.

The DGT's ruling

The Documented Legal Acts modality of the ITPAJD taxes notarial, commercial, and administrative documents. Judicial documents do not constitute the taxable event for this modality, and are therefore excluded from its scope of application.

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