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V2870-21 ·17 November 2021 ·consulta-vinculante Medium impact
Tax

Leasing of housing for stable and permanent use is subject to but exempt from ITPAJD

A query was raised regarding whether the leasing of a property for habitual residence is exempt from ITPAJD and whether there is an obligation to file a tax return. The DGT ruled that the transaction is subject to but exempt from the tax, and that the obligation to file Form 600 remains.

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2021-11-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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