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V3116-17 30 November 2017 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · expediente de dominio

Ownership proceedings subject to ITP if the underlying title has not paid the tax

The inquirer asks whether, after paying ITP for the purchase of plots, the ownership proceedings required for registration will be subject to AJD. The DGT rules that the proceedings constitute a taxable event for ITP if the underlying title has not been previously taxed.

The question raised

First. Confirmation that, having already satisfied the Transfer Tax, the ownership file shall be taxed under Documented Legal Acts.

The DGT's ruling

The ownership file constitutes a taxable event for onerous transfers of property (ITP) pursuant to Article 7.2.C of the TRLITPAJD, unless payment of the tax for the transfer whose title is being substituted is proven. Liability for ITP is incompatible with the variable rate of AJD. Accrual occurs on the date of the final report of the ownership file.

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