The Directorate-General of Taxes, in various binding consultations such as V1867-23 of June 27, V0543-22 of March 9, or V2302-23 of August 1, has indicated that in the sales of real estate properties that have the reference value established in the regulations governing the real estate cadastre and are carried out through public auctions, notarial… Continue reading Tax advisor: The General Directorate of Taxes addresses Transfer Tax and Stamp Duty (ITPAJD)in the case of property allocations in public auctions