Back to index
V0432-14 17 February 2014 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · prescripción

Private contract dates may be proven by other means to establish tax statute of limitations

A taxpayer inquired whether the date of a private contract from 1967 could be proven using negotiable instruments to grant it public status. The Directorate General for Taxes (DGT) ruled that, according to Supreme Court jurisprudence, the date of a private document may be established through means other than those specified in Article 1227 of the Civil Code for the purposes of statute of limitations.

The question raised

For the purposes of executing the public deed of formalization of the aforementioned private contract, it is consulted:

The DGT's ruling

Although Article 50 of the TRLITPAJD establishes presumptions regarding the date of private documents, the jurisprudence of the Supreme Court allows for the admission of proof of date through means other than those provided in Article 1227 of the Civil Code. In this case, the existence of negotiable instruments drawn on the date of the contract proves its execution. The Tax Administration must assess whether the evidence provided reliably demonstrates said date for the purpose of determining the statute of limitations.

Book your free first meeting