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V2180-25 13 November 2025 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · acta de notoriedad

Notarial deed subject to ITPAJD unless transmission tax payment is proven

The consultant asks about the taxation of a notarial deed after acquiring a property in 2001 without settling the tax and with the debt prescribed. The DGT states that the taxable event remains unless payment or exemption of the transmission tax is proven.

The question raised

Taxation of the act of notoriety.

The DGT's ruling

The deed of ownership or act of notoriety is not subject to ITPAJD in onerous transfers if the promoter proves that they have satisfied the tax or the exemption for the transfer whose title is being substituted. However, if such payment or exemption is not proven, the act of notoriety remains subject to the tax under the modality of onerous property transfers. The Supreme Court establishes that the title being substituted is that of the acquisition of the real estate by the taxpayer and not the previous transfers.

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