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A query was raised regarding whether a deed of horizontal division involving social housing and commercial premises is exempt from Stamp Duty (Actos Jurídicos Documentados). The DGT ruled that the exemption applies to deeds related to the construction of social housing, including business premises that meet specific requirements.
This ruling clarifies the scope of tax exemptions for deeds involving social housing, extending benefits to certain commercial units within the same development.
The tax team reviews your specific situation.
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