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V2406-17 25 September 2017 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · recurso extraordinario de revisión

Acquisition of real estate does not allow the buyer to subrogate into the right to lodge extraordinary appeals for review

A company has requested clarification on whether, when acquiring the assets of a company in insolvency proceedings, it can subrogate into its position to request a refund of amounts paid under Property Transfer Tax via an extraordinary appeal for review. The DGT ruled that the acquirer lacks the standing to lodge such an appeal.

The question raised

First question raised: Whether, once all fiscal assets (in this hypothetical case) have been acquired and the transfer has been supervised by a Commercial Court, being the new owner allows the consultant to subrogate into the position held by the insolvent company on the date of the transfer.

The DGT's ruling

The acquirer of real estate does not acquire the status of an interested party to file an extraordinary appeal for review regarding taxes accrued prior to the transfer. The right to claim liquidated quotas is a personal right of the owner at the time of accrual and is not transferable to third parties. Therefore, the acquisition of the assets does not confer the right to subrogate into the position of the insolvent entity to act before the Administration.

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