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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 81 results.
4% VAT rate on property acquisitions by entities requires compliance with leasing requirements
V5444-26
10% VAT applies to delivery of general regime public protection property
V5420-26
Property owners and tenants in Navarra: amendments to the Housing Rights Law regarding leases and social housing
BOE-A-2026-16359
Deduction for investment in primary residence not available for 2025 land purchase
V5376-26
Transfer of property via global asset and liability transfer may be considered first delivery and subject to VAT
V5239-26
Resolución de 20 de marzo de 2026, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra las notas de calificación de la registradora de la propiedad de Málaga n.º 8, por las que se suspende la asignación de un número de registro único de alquiler de corta duración de uso turístico, por constar en el Registro, mediante nota al margen de la finca matriz, que el edificio al que las fincas pertenecen tienen concedida cédula de calificación definitiva de vivienda de protección oficial.
BOE-A-2026-14980
Resolución de 26 de marzo de 2026, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la nota de calificación del registrador de la propiedad de Alicante n.º 5, por la que se suspende la inscripción de ciertos pactos en una escritura de préstamo hipotecario de carácter empresarial para la construcción de viviendas de protección oficial.
BOE-A-2026-14842
Reimbursement and delay interest deemed patrimonial loss
V1552-26
Purchase of a home may be subject to VAT or ITPAJD depending on first or second delivery
V1449-26
Resolución de 4 de febrero de 2026, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la nota de calificación del registrador de la propiedad de Andújar, por la que se suspende la inscripción de una escritura de compraventa y subrogación de hipoteca por falta de ratificación de la subrogación de la hipoteca por parte de la entidad acreedora y la notificación de la transmisión de la venta de viviendas de protección oficial a la Consejería correspondiente de la Junta de Andalucía.
BOE-A-2026-12260
4% VAT applies to official protection homes under certain conditions
V0956-26
10% VAT applies to purchase of limited-price public protection property
V0787-26
V0774-26
Surface right creation on land subject to 21% VAT
V0676-26
Transfer of a surface right over a built official housing unit is deemed a goods supply subject to VAT
V0633-26
Works of improvement contracted directly with constructor taxed at 21% VAT
V0179-26
V2520-25
Reinvestment exemption possible for selling a public protection property
V1950-25
4% VAT applies to public protection homes meeting specific criteria
V1634-25
Acquisition of disqualifying land does not benefit from ITPAJD exemption in documented legal acts
V1585-25
Number of children in a family does not determine VAT rate for purchasing public housing
V1574-25
4% VAT applies only to specific official protection housing
V1538-25
10% VAT applies if public protection housing fails special regime limits
V1542-25
Reimbursements for disqualification of official protection housing deemed patrimonial loss
V0900-25
Imposable amount to be based on reference value if higher than maximum sale price
V0435-25
Mortgage debt recognition may be exempt from AJD if VPO requirements are met
V0319-25
Buyer's disability does not entitle him to 4% VAT on property purchase
V0038-25
4% VAT rate applies to social housing subject to specific price and size requirements
V1161-24
99% Corporate Tax relief applies to social housing developments and linked garages or storage rooms
V0578-24
The transfer of land to surface owners shall be taxed at 4% or shall be exempt depending on their status as purchaser and the use of the dwelling
V0389-24
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
V3059-23
Reduced 4% VAT rate applies to the delivery of public housing under certain requirements
V2971-23
New housing deliveries taxed at 10% or 4% depending on classification, regardless of buyer's disability
V2881-23
Buyer's disability does not determine the VAT rate applicable to the delivery of a dwelling
V1530-23
Deduction for investment in main residence cannot be applied if the purchase is made in 2023
V0789-23
Transfer of homes between foundations may be subject to VAT as first delivery
V2604-22
Allocation of housing from a joint venture to its founding members is taxed as a first supply for VAT purposes
V2353-22
VAT treatment on the sale of free-market housing following its social housing protection period
V2244-22
Deed of horizontal division for social housing buildings is exempt from AJD tax
V1971-22
The reference value must be used for ITPAJD, unless the agreed price is higher
V0298-22
Reduced 4% VAT rate applies to the acquisition of social or public housing
V2428-21
Subsidies for social housing down payments are taxed as capital gains in the year received
V2079-21
Refunds of subsidies due to loss of housing protection status do not affect acquisition or transfer values
V0801-21
Exemption from Documented Legal Acts applies to regional protected housing if state limits are met
V0636-21
Reduced VAT rate of 4% applies to the delivery of social housing by the developer
V0653-21
Reduced VAT rate of 4% applies to the delivery of special regime social housing or public promotion housing
V0488-21
Transfer value of social housing shall be the maximum price authorised by the Autonomous Community
V0439-21
Delivery of social housing subject to 4% VAT if surface area, price, and income limits are met
V3082-20
Transfer of land by a local authority may be subject to or exempt from VAT depending on its level of development
V0880-20
Reduced 4% VAT rate applies to the delivery of social housing by its developer
V0753-20
Reduced 4% VAT rate cannot be applied due to large family status
V0330-20
Banks cannot use the cooperative exemption but may use the social housing exemption
V1443-19
Lender is the taxable person in mortgage loans, preventing the application of subjective exemptions for cooperatives
V0584-19
New build property deliveries subject to 10% VAT, or 4% for social housing
V0485-19
Transfer of rights in a housing cooperative triggers capital gains tax and may be subject to Transfer Tax
V1364-18
VAT on lease-purchase agreements for social housing will be 4% or 10%
V1074-18
Reduced 4% VAT rate applies to the acquisition of social housing via purchase option, subject to certain requirements
V2180-17
The reduced VAT rate applies to the transfer of the land share if the acquirer is the first holder of the airspace
V1584-17
Reduced 4% VAT rate applies to the delivery of social housing by developers under certain conditions
V0847-17
Transfer of social housing by a local council may be subject to 4% VAT if acting as a developer
V0474-17
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