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V2041-25 29 October 2025 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · acta de notoriedad

The deed of notoriety for tax registration is subject to AJD if payment of the tax for the previous transfer is not proven

A query is made regarding how a deed of notoriety for the registration of an inherited property not recorded in the Registry should be taxed. The DGT establishes that, if the Inheritance Tax has already been settled for the inheritance, the deed is not subject to tax on onerous transfers, but rather on documented legal acts.

The question raised

Question posed: How the deed of notoriety should be taxed.

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