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V0664-25 14 April 2025 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · condición suspensiva

ITPAJD devengue depending on the nature of the transaction with suspensive clause

The consultant asks whether ITPAJD should be due on a sale with a suspensive clause delaying property transfer until full payment. Hacienda responds that the timing of the tax liability depends on the applicable tax regime.

The question raised

Whether the Transfer Tax and Documented Legal Acts Tax must be settled now, considering that the transfer of the property will not take place until full payment has been made.

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