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V3513-20 9 December 2020 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · prescripción

Date of signatories' death may determine the statute of limitations for private contracts in ITP and AJD

A taxpayer has requested clarification on how to determine the dates of two private contracts from 1976 and an inheritance to calculate the statute of limitations for tax purposes. The DGT explains that, for private documents, the date of the signatories' death shall serve as the reference date for the statute of limitations if such a circumstance occurs.

The question raised

Cuestión planteada En relación a los hechos expuestos se plantean las siguientes cuestiones:

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