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V2329-21 ·18 August 2021 ·consulta-vinculante Medium impact
Tax

There is no reduction or exemption in the ITPAJD for the acquisition of a dwelling under state regulations

A Mexican citizen with a scholarship in Barcelona asks whether she can apply any reduction to the transfer tax when purchasing a dwelling. The DGT responds that state regulations do not provide for exemptions or reduced rates for her situation.

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2021-08-18PublishedPublished 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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