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MEDIUM
FISCAL

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

V1585-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1585-25
Published
8 Sept 2025

Summary

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.

In 6 key points

Lifecycle

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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