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V4061-15 16 December 2015 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · autoliquidación

Self-assessment of ITPAJD filed at an incompetent office releases the taxpayer for the amount paid

A taxpayer inquired whether filing a property self-assessment at a tax office other than the one with jurisdiction would have releasing effects. The DGT ruled that, although territorial jurisdiction lies with the Autonomous Community where the property is located, payment made to an incompetent office releases the taxpayer regarding the amount paid.

The question raised

Whether the self-assessment filed and paid at the settlement office of Badajoz has a releasing effect for the applicant.

The DGT's ruling

The place of filing the self-assessment for the purchase of real estate is the Autonomous Community where the property is located. However, if the self-assessment is filed at an office deemed incompetent to settle the tax, such filing shall release the taxpayer regarding the amount paid. The receiving office must forward the documentation to the competent office.

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