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A query was raised regarding whether the 95% tax relief on the ITPAJD for the acquisition of housing and land applies to group entities (Sub-SOCIMIs) and whether it can be utilised during the two-year transitional period. The DGT ruled that the relief is applicable to all investment companies regulated by Law 11/2009 and may be applied provisionally during the two-year period to meet the necessary requirements.
The tax team reviews your specific situation.
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