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The DGT confirms that the transmission value for applying articles 104.5 or 107.5 of the TRLRHL after purchasing a property in a judicial auction is the amount set out in the decree of adjudication issued by the Administration's Justice Officer.
Question raised: The question is raised as to what the transfer value is for the purposes of applying Article 104.5 or Article 107.5 of the TRLRHL
The IIVTNU accrues on the date of the transfer of ownership. In the case of judicial auctions, the transfer occurs on the date of the certificate issued by the Clerk of the Administration of Justice which includes the adjudication decree. To establish the non-existence of an increase in value, the transfer value shall be that stated in said adjudication decree. This value shall be compared with the value verified by the Administration, applying the higher of the two.
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