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V1585-25 ·8 September 2025 ·consulta-vinculante Medium impact
Tax

Acquisition of disqualifying land does not benefit from ITPAJD exemption in documented legal acts

The consultant asks whether a land sale deed for a public protection housing property is exempt from ITPAJD after the qualification period has expired. The DGT responds that the exemption does not apply if the land is already disqualified.

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2025-09-08PublishedPublished 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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