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V0463-16 8 February 2016 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · exención

Regional social housing may qualify for ITP exemption if state limits are met

A query was raised regarding whether regional social housing is entitled to an ITP (Transfer Tax) exemption. The DGT ruled that the exemption applies provided the property meets state-mandated parameters regarding floor area, price, and income limits.

The question raised

Whether there is a right to apply the exemption for official protection housing established in Article 45.I.B.12 of the Recast Text of the Tax on Property Transfers and Documented Legal Acts, since the exemptions provided in this number shall also apply to those which, with public protection, derive from the specific legislation of the Autonomous Communities, provided that the parameters of maximum protectable surface area, housing price, and the income limit of the acquirers do not exceed those established in the state regulation for official protection housing.

The DGT's ruling

The exemption under Article 45.I.B.12 of the TRLITPAJD applies to regional public protection housing provided that its parameters regarding maximum surface area, price, and income limits of the acquirers do not exceed those established in the state regulation for official protection housing. It is not possible to extend the benefit by analogy to other legal entities, but the exemption covers the legal status of official protection housing regardless of the designation assigned by regional legislation, provided that the state requirements are met.

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