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A query was raised regarding the taxation of a 25-year residential lease involving advance rent payments and a subletting option. The DGT indicates that while the transaction is subject to Transfer Tax (ITP), it is exempt if the property is used for stable and permanent purposes without being sublet.
The ruling clarifies the conditions under which long-term residential leases can qualify for ITP exemption, specifically focusing on the prohibition of subletting and the requirement for stable use.
The tax team reviews your specific situation.
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