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V1349-14 ·20 May 2014 ·consulta-vinculante Medium impact
Tax

No refund of ITPAJD if exemption requirements are met after tax accrual

An entity inquired whether it could recover the ITPAJD paid for the acquisition of estates that were subsequently classified as social housing. The DGT ruled that this is not possible because the tax was correctly accrued and the regulations do not provide for refunds based on the subsequent fulfilment of exemption requirements.

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2014-05-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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