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V0340-16 27 January 2016 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
OTRO · consolidación del dominio

ITPAJD on consolidation of ownership is taxed where the property is located; ISD where the deceased resided

A query was raised regarding the place of taxation for the consolidation of usufruct over a dwelling and the legacy of a commercial premises. The DGT determines that ITPAJD is payable where the property is situated, and ISD is payable where the deceased had their habitual residence.

The question raised

Place of taxation for the consolidation of ownership of the dwelling and the legacy of the premises.

The DGT's ruling

The consolidation of ownership due to the extinction of the usufruct is taxed under onerous transfers of property (ITPAJD) in the Autonomous Community where the real estate is located. On the other hand, the acquisition of assets by legacy (ISD) is settled in the territory where the deceased had their habitual residence.

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