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V1581-19 26 June 2019 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · nulidad

Tax refunds only applicable if nullity, rescission, or termination of the act is declared by a final ruling

The inquirer asks whether the annulment of a notarial deed allows for the refund of taxes paid. The DGT responds that a refund is only possible if the nullity, rescission, or termination of the act is declared through a final ruling, provided there are no lucrative effects.

The question raised

If the notary undoes the deed and its protocol number, would the taxes be refunded to them?

The DGT's ruling

The refund of the tax paid only proceeds when the nullity, rescission, or termination of an act or contract, without lucrative effects, is declared or recognized judicially or administratively by a final resolution. If the contract is rendered ineffective by mutual agreement, there shall be no right to a refund and it shall be considered a new act subject to taxation. On the other hand, the rectification deed shall be exempt from AJD only if its exclusive purpose is to remedy the ineffectiveness of a previous act affected by a defect of non-existence or nullity.

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