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V0900-25 ·26 May 2025 ·consulta-vinculante Medium impact
Tax

Reimbursements for disqualification of official protection housing deemed patrimonial loss

The consultant asks about the tax treatment of disqualification of official protection housing. The DGT clarifies that reimbursements of aid or subsidised interest do not affect the property's acquisition or transfer value.

In 6 key points

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2025-05-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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