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A taxpayer inquired whether the ITPAJD (Transfer Tax) for a property sale conducted via a private contract in 2000 has expired. The DGT ruled that, as the seller passed away in 2010, the date of death is the relevant starting point for the statute of limitations, meaning the four-year period has already elapsed.
Question raised: Statute of limitations for the tax.
Regarding the statute of limitations for private documents, the relevant date is that of the death of any of the signatories, pursuant to Article 1.227 of the Civil Code and Article 50 of the TRLITPAJD. As the seller passed away in 2010, the four-year statute of limitations provided for in the General Tax Law is deemed to have elapsed, unless causes for interruption occur. The competence to determine the statute of limitations lies with the Autonomous Community where the real estate property is located.
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