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V2811-19 11 October 2019 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · prescripción

Tax statute of limitations depends on proof of delivery of private document

A taxpayer purchased a parking space through a private contract that was never formalised by a public deed. The query concerns whether the tax on the transfer has already expired, given that the taxpayer has been paying Property Tax (IBI) since 1978.

The question raised

Taxation of the transaction.

The DGT's ruling

The date of the private document for determining the statute of limitations shall be the date of its delivery if any of the cases provided for in Article 1.227 of the Civil Code are proven. If not proven, the date shall be the day on which the provisions of Article 51 of the TRLITPAJD are met. The prevailing date shall determine both the statute of limitations and the real value of the asset for settlement purposes.

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