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V2124-24 1 October 2024 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · transmisiones patrimoniales

Transfer of land ownership may be subject to ITP or ISD depending on the nature of the transaction

An inquirer asks about the taxation of a land ownership transfer where the land is registered solely in his wife's name. The DGT indicates that taxation will depend on whether the transfer is for consideration or is a gratuitous transfer.

The question raised

Taxation of the operation involving the change of ownership of the land.

The DGT's ruling

If there is consideration in the transfer of 50% of the ownership, it shall be subject to Transfer Tax. If the operation is lucrative in nature and is considered a donation, it shall be subject to Inheritance and Gift Tax. The origin of the funds does not make the inquirer a co-owner against third parties.

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