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A bank has requested clarification on whether it can apply the exemption for cooperatives or the exemption for social housing (VPO) to loans for land acquisition. The Directorate-General for Taxes (DGT) ruled that the cooperative exemption does not apply because it is subjective, whereas the social housing exemption does apply as it is objective.
Cuestión planteada Si sigue siendo de aplicación la exención que recae sobre las cooperativas o tienen derecho a aplicar la exención concedida a las viviendas de proteción oficial.
La exención de la Ley 20/1990 es subjetiva y solo aplica cuando la cooperativa es el sujeto pasivo, lo cual no ocurre con los bancos tras la reforma del TRLITPAJD. No obstante, los bancos pueden aplicar la exención objetiva del artículo 45.I.B)12 del TRLITPAJD para préstamos hipotecarios destinados a la adquisición de solares para viviendas de protección oficial. Esta última requiere que las viviendas de protección pública cumplan los parámetros de superficie, precio e ingresos de las de protección oficial.
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