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V0395-16 1 February 2016 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · acta complementaria

Supplementary deed for property registration is subject to transfer tax

A query was raised regarding whether the execution of a supplementary deed for the registration of a property incurs tax liabilities. The DGT has ruled that it is subject to the transfer tax on onerous property transfers.

The question raised

Whether the execution of the supplementary deed for the registration of the real estate is subject to taxation and, if so, the value thereof and the rate.

The DGT's ruling

The supplementary deed for the registration of real estate is subject to the modality of onerous transfers of property. The tax base shall be the real value of the transferred asset, which the Administration may verify. The applicable tax rate is that established by the corresponding Autonomous Community.

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