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V0684-15 3 March 2015 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · base imponible

The tax base for Transfer Tax is the actual value of the rights transferred, subject to administrative verification

The inquirer asks which tax base to apply when acquiring a right of use for a parking space and which tax rate applies. The DGT clarifies that the tax base is the actual value and notes that it lacks the authority to determine the tax rate, which falls under the jurisdiction of the Autonomous Community.

The question raised

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