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An entity inquired whether it could recover the ITPAJD paid for the acquisition of estates that were subsequently classified as social housing. The DGT ruled that this is not possible because the tax was correctly accrued and the regulations do not provide for refunds based on the subsequent fulfilment of exemption requirements.
Cuestión planteada Si es posible solicitar la devolución de ingresos indebidos del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados devengado y satisfecho.
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