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V0664-22 25 March 2022 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · cuota gradual

Transfer of a community pharmacy may be subject to the gradual rate for documented legal acts

The applicant inquires about the tax base and the consequences of a change in criteria following Supreme Court rulings regarding the transfer of pharmacies. The DGT determines that the tax base is the declared value of the elements registrable in the Register of Movable Property and that no change in administrative criteria has occurred that would affect legitimate expectations.

The question raised

It is requested that the following points be determined:

The DGT's ruling

The tax base for the gradual rate of stamp duty in the transfer of a pharmacy is the declared value of all elements of the deed which, being assessable, are capable of being registered in the Registry of Movable Property. No change in the Administration's criteria that violates legitimate expectations is observed, as there are no express acts indicating non-liability for the tax. A disparity in jurisprudential criteria does not, in itself, constitute force majeure to avoid surcharges for late filing.

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