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V0922-14 2 April 2014 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · transmisiones onerosas

Acquisition of collection rights is subject to Transfer Tax

A query was raised regarding the taxation of the acquisition of collection rights from an individual. The DGT indicates that the transaction is subject to Transfer Tax at a rate of 1 per cent.

The question raised

Taxation of the transaction.

The DGT's ruling

The acquisition of rights to collection constitutes an onerous transfer of rights subject to the Transfer Tax and Stamp Duty. The taxable base is the real value of the transferred right and the applicable tax rate is 1 per 100.

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