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V0636-21 ·18 March 2021 ·consulta-vinculante Medium impact
Tax

Exemption from Documented Legal Acts applies to regional protected housing if state limits are met

A query was raised regarding whether the acquisition of housing with definitive qualification is exempt from Documented Legal Acts tax. The DGT ruled that housing protected by Autonomous Communities qualifies for the exemption provided it does not exceed state limits regarding floor area, price, and income.

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2021-03-18PublishedPublished 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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