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V0201-26 ·30 January 2026 ·consulta-vinculante Low impact
FISCAL

The 10% tax rate applies if the apartments are suitable for use as a dwelling

Lifecycle

2026-01-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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