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V3124-19 ·8 November 2019 ·consulta-vinculante Medium impact
Tax

State tax exemption for residential leases does not apply in Guipúzcoa

The applicant inquired whether a residential lease agreement in Guipúzcoa is exempt from ITPAJD under state regulations. The DGT ruled that, as it is a concerted tax, the regional regulations of Guipúzcoa apply instead of the state regulations.

In 5 key points

How it affects those involved

The ruling clarifies that taxpayers in Guipúzcoa must follow regional tax laws rather than state laws regarding residential lease exemptions, due to the province's concerted tax status.

Lifecycle

2019-11-08PublishedPublished 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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