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A query was raised regarding whether an ownership file is subject to ITP (Transfer Tax) or if it has expired, given the transfer occurred in 1992. The DGT ruled that the taxable event is the filing of the document itself and that the statute of limitations begins from its date.
Question posed: Whether the title deed file would be subject to onerous asset transfers under the Transfer Tax and Stamp Duty, or whether it is presumed to be time-barred as the taxable event occurred in 1992.
The title deed file is equated to a transfer of assets for tax purposes. The statute of limitations for demanding payment is calculated from the date of the file, deed, or certificate. In real estate transfers, the competence for management and settlement lies with the Autonomous Community where the property is located. Non-residents must appoint a representative and communicate their appointment within two months of the acquisition.
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