Taken from Hoy
Through Law No. 173/07 on Collection Efficiency, a tax was established on all real estate transfers of 3% of the value involved, which in our understanding, is more of a fee, since it is a consideration for the service offered by the State, which cannot be given by any private individual, we are referring to issuing the title guaranteeing the real estate property.
The original law does not specifically define the taxpayer, but presents it as a PROPORTIONAL RIGHT, from all acts intervened by the Title Registrars, which include "every voluntary act transferring real estate ownership." This Law number 831 of May 1950 does not clearly define who the taxpayer is, but the latest one, which raised the tax to the indicated three percent, only mentions the obligation.
It is through Regulation 08/2014 that the DGII established the discharge regime, by which within a period of six months the seller must discharge the property sold under penalty of being liable for all taxes, and it also specifies that the taxpayer will be the one in whose name the property appears registered.
Therefore, the DGII could in no case attribute any responsibility to third parties, since it has been established that only the buyer is responsible if they have not paid 3% within six months after the act of sale or the seller if in that period they have not discharged the alienated property.
We would be surprised if the General Directorate of Internal Taxes denied acceptance of the laws on Transparency and Asset Revaluation and Tax Amnesty, alleging outstanding payments from third parties.
