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V2464-24 ·5 December 2024 ·consulta-vinculante Medium impact
Tax

Purchase of second-hand property subject to ITPAJD based on Autonomous Community rates

A taxpayer with a disability has requested information regarding the taxation of a second-hand property purchase. The DGT has responded that the transaction is subject to ITPAJD and that the applicable rate will be the one established by the competent Autonomous Community, in this case, Catalonia.

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2024-12-05PublishedPublished 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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