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V3059-23 ·23 November 2023 ·consulta-vinculante Medium impact
Tax

Garages and storage rooms not linked to the dwelling may be exempt from AJD if they do not exceed 30% of the total usable area

A query was raised regarding whether the ITPAJD exemption for the first transfer of social housing extends to garages and storage rooms not linked to the dwelling. The DGT ruled that if these elements do not exceed 30% of the property's total usable area, they are covered by official protection and the corresponding exemption.

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2023-11-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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