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V2064-17 1 August 2017 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · actos jurídicos documentados

Tax base for documented legal acts is the declared value, not the acquisition value in court-authorised direct sales

A query was raised regarding whether the tax base for the gradual payment of stamp duty on documented legal acts in a direct sale authorised by a Court should be the price authorised by said Court. The DGT ruled that the general rule of the declared value must apply, as a direct sale does not constitute a judicial auction.

The question raised

Whether the tax base for the purpose of paying the gradual levy for documented legal acts, notarial documents, under the ITPAJD, is the price authorized for each of the properties by the Commercial Court.

The DGT's ruling

Regarding the gradual levy for documented legal acts, the tax base is the value declared in the public deed, without prejudice to administrative verification. The special rule utilizing the acquisition value applies only to transfers via public, notarial, judicial, or administrative auction. As this is a direct sale authorized by the Court and not an auction, the special rule of the Regulation is not applicable.

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