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V2993-23 ·14 November 2023 ·consulta-vinculante Medium impact
Tax

Additional third provision of Royal Decree 233/2013 applies to determining social housing parameters

The applicant inquired which state regulations should be applied to determine the surface area, price, and income parameters for social housing regarding exemptions from the ITPAJD (Transfer Tax and Stamp Duty). The DGT ruled that the third additional provision of Royal Decree 233/2013 has been the applicable regulation since 2013.

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2023-11-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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