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Guarantors inquire whether the judicial adjudication of their dwelling following a mortgage foreclosure is subject to Transfer Tax (ITP) and whether they could recover the tax if they sell the dwelling within two years. The DGT responds that the adjudication constitutes an onerous transfer subject to the tax and that a refund is not applicable.
Question posed: Whether they would have to pay the transfer tax for the adjudication and whether they could request a refund of the tax paid in the event that they sold the adjudicated dwelling within a period of less than two years.
The adjudication of the dwelling by a Court constitutes an onerous transfer of real estate subject to Transfer Tax (ITP). It is not possible to request the tax refund provided for in Article 7.2.a of the TRLITPAJD, as said refund is exclusive to adjudications for the payment of debts derived from an agreement between the debtor and the adjudicatee, which does not occur in a judicial mortgage foreclosure.
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