• 28/04/2023

Simplification of the property transfer process

With a recent circular of the governor of the AADE, the obligation to attach the previously necessary certificate, confirming the submission of the inheritance, donation or parental benefit tax declaration, as well as the total or partial fulfillment of the relevant tax obligation. Furthermore, the procedure of withholding by the notary the tax due from the price of the sale and its return to the State Tax Office was abolished. Consequently, from 28/3/2023 the DOU ceased to issue certificates of article 105 of the Code for the transfer of real estate or the establishment of real rights over them with compelling reason. Finally, it is pointed out that the buyer of a property is not responsible for the payment of the inheritance, donation or parental benefit tax that has been assessed against the seller of the property (E.2020/2023).