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V2642-18 1 October 2018 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · transmisiones patrimoniales onerosas

DGT lacks authority to determine large family tax rates due to regional jurisdiction

An inquirer asked whether their family status allows for a reduced Transfer Tax (ITP) rate for large families when purchasing a property. The DGT responded that it does not have the authority to rule on tax rates established by the Autonomous Communities.

The question raised

Question posed - Whether they would be considered a large family or if their partner alone qualifies as such.

The DGT's ruling

The DGT lacks competence to rule on inquiries regarding the application of tax rates established by the Autonomous Communities in the exercise of their regulatory powers. ITP and AJD is a ceded state tax, but the Autonomous Communities may assume regulatory powers over certain tax rates, such as those for real estate transfers.

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