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V0390-24 12 March 2024 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · expediente de dominio

Ownership proceedings for land registration are not subject to transfer tax if acquisition tax has been settled

A taxpayer who acquired a property through inheritance and has already settled Inheritance and Gift Tax has enquired whether they must pay Transfer Tax (ITP/AJD) regarding the ownership proceedings required for land registration. The Directorate General for Tax (DGT) has ruled that while no transfer tax on onerous transactions is due, tax on documented legal acts must be paid.

The question raised

Taxation of the ownership file for the registration of the property.

The DGT's ruling

Following Supreme Court ruling 463/2023, the ownership file is not subject to Transfer Tax (ITP) under the onerous transfers modality if the developer has already settled the tax on the acquisition of the property. However, the file shall be subject to the documented legal acts modality if it meets the requirements of article 31.2 of the TRLITPAJD. In this case, as the Inheritance and Gift Tax has been settled, the onerous transfers modality does not apply.

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