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A query was raised regarding whether SAREB's ITPAJD exemption was limited to initial asset acquisitions from transferring entities or if it applied to all future transactions. The DGT ruled that the exemption is general and is not subject to time limits or the status of the transferor.
This ruling provides legal certainty for SAREB, confirming that its tax exemption for the Transfer Tax on Property Transfers and Legal Acts (ITPAJD) remains applicable to all subsequent asset transfers and guarantee provisions, regardless of the counterparty.
The tax team reviews your specific situation.
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