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V4053-15 16 December 2015 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
OTRO · prescripción adquisitiva

Acquisition by usucapion is not subject to ITPAJD due to lack of transfer and notarial deed

A query was raised regarding whether the acquisition of estates through acquisitive prescription (usucapion) declared by judicial sentence is subject to ITPAJD. The DGT responds that it is subject to neither onerous property transfers nor documented legal acts.

The question raised

Whether acquisition by acquisitive prescription or usucaption is subject to the Transfer Tax and Documented Legal Acts Tax and, if so, whether it would be time-barred, given that for the properties affected by the judicial declaration, it is stated that they have been possessed by the applicants as owners for more than thirty years (specifically, they have held them for 60 years and behave as owners).

The DGT's ruling

Usucaption is an original acquisition that does not constitute a transfer, as the tradition provided for in the Civil Code does not occur. Likewise, it is not subject to tax on documented legal acts because the document certifying ownership is a judicial sentence and not a deed, minute, or notarial testimony.

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