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V0389-24 ·12 March 2024 ·consulta-vinculante Medium impact
Tax

The transfer of land to surface owners shall be taxed at 4% or shall be exempt depending on their status as purchaser and the use of the dwelling

A City Council wishes to transfer to the owners of social housing the portion of land corresponding to each dwelling. The DGT determines that the transfer of land is inseparable from the building and applies the reduced rate or the exemption depending on the case.

In 6 key points

Lifecycle

2024-03-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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