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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 23 results.
Property owners and tenants in Navarra: amendments to the Housing Rights Law regarding leases and social housing
BOE-A-2026-16359
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
BOE-A-2026-12260
4% VAT applies to official protection homes under certain conditions
V0956-26
Surface right creation on land subject to 21% VAT
V0676-26
V2520-25
4% VAT applies only to specific official protection housing
V1538-25
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
Deed of horizontal division for social housing buildings is exempt from AJD tax
V1971-22
Reduced 4% VAT rate applies to the acquisition of social or public housing
V2428-21
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
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
Banks cannot use the cooperative exemption but may use the social housing exemption
V1443-19
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
ITPAJD exemption may apply to the refinancing of social housing mortgage loans
V0239-17
Acquisition of social housing by a developer may be subject to 4% VAT depending on its characteristics
V0215-16
No refund of ITPAJD if exemption requirements are met after tax accrual
V1349-14
Authorities may waive VPO tax exemptions if developments become unviable due to force majeure
V0503-14
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