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V2361-25 4 December 2025 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · transmisiones patrimoniales onerosas

Recovery of a vehicle by judicial resolution is not subject to onerous property transfers tax

The consultant asks whether the return of a vehicle following the judicial resolution of a purchase-sale contract is subject to ITP-AJD. The DGT responds that the recovery of ownership is not a new onerous transfer and examines its applicability under the regime of documented legal acts.

The question raised

Taxation of the operation under the Transfer Tax and Documented Legal Acts Tax

The DGT's ruling

The recovery of ownership through the termination of a contract does not constitute an onerous transfer of assets pursuant to Article 32.1 of the Regulation. If the termination is judicial, there is no liability for the variable rate of documented legal acts if no public deed is executed. In the event that a deed is executed to register the recovery in the Registry of Movable Property, the variable rate for the documented legal acts modality shall apply.

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