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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.
Cuestión planteada Si tiene que liquidar ahora el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados, teniendo en cuenta que no se realizará la transmisión de la vivienda hasta no efectuar el pago íntegro de la misma.
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