What If a Tenant Doesn't Pay ITP in Spain
If you are a tenant in Spain and the Transfer Tax (ITP) for the rental contract is not filed, you may face administrative and financial problems. This guide explains in plain language what it means not to file or pay the ITP, who is obliged to file it, what fines or interest may be charged and which deadlines to respect to avoid complications. It also details practical steps to regularize the situation with the authorities and which documents to provide if you need to defend yourself in court. The aim is to help tenants understand their rights and obligations and offer concrete solutions to correct mistakes without wasting time or resources.
What is the ITP and who must pay it?
The ITP is an autonomous tax that applies to certain transfers and legal acts, including some contracts related to housing. In lease contracts, the applicable rules and any agreement between the parties determine who must file and pay the self-assessment; review the regulations and the contract to know whether the obligation lies with the tenant or the landlord.[1]
Consequences of not filing the ITP
Failing to file or pay the self-assessment can lead to several administrative and practical consequences for the person living in the property.
- Fines and administrative interest that increase the debt if the non-payment is detected.
- Administrative or judicial procedures initiated by the tax authority or, in related cases, by the landlord.
- Difficulty registering or formalizing procedures related to the contract with official bodies.
- Problems proving payments and the regularity of the contract before third parties or in court.
How to regularize the tax
If you discover the ITP was not filed, act quickly to minimize costs and legal risks.
- File the appropriate self-assessment or declaration with the competent autonomous community as soon as possible.
- Pay the amount due and cover any interest and surcharges that have accrued due to the delay.
- Keep receipts, proof of payment and any administrative communications that demonstrate regularization.
- Consult a tax advisor or the administration's help services if there are doubts about deadlines or forms.
Frequently Asked Questions
- Can the landlord force me to pay the ITP?
- It depends on the agreement between the parties and the applicable regulations; some contracts stipulate that the tenant assumes certain costs, but the tax obligation must be reviewed according to the law and administrative practice.[1]
- What deadlines exist to regularize the situation?
- Deadlines vary by autonomous community and procedure; upon receiving an administrative notification there are time limits to submit defenses or pay before surcharges increase.[2]
- What documents should I keep?
- Keep the contract, payment receipts, proof of the self-assessment and any communication with the administration or the landlord; these documents are key if there is a dispute.[3]
How to do it
- Check the applicable deadline in your autonomous community and whether there is a pending obligation.
- Complete and submit the self-assessment form or declaration required by the autonomous tax office.
- Make the payment including interest and surcharges if applicable and keep the receipt.
- Keep all documentation and, if appropriate, notify the landlord or seek professional advice.
Help and resources
- Check the consolidated text of the Urban Leases Act and available forms on BOE.
- Access civil texts relevant to contractual obligations on BOE.
- Information and citizen services of the Ministry of Justice for procedural questions.
