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MEDIUM
FISCAL

Reimbursements for disqualification of official protection housing deemed patrimonial loss

V0900-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0900-25
Published
26 May 2025

Summary

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

Lifecycle

2025-05-26PublishedPublished 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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