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V1585-25 8 September 2025 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · exención

Acquisition of disqualifying land does not benefit from ITPAJD exemption in documented legal acts

The consultant asks whether a land sale deed for a public protection housing property is exempt from ITPAJD after the qualification period has expired. The DGT responds that the exemption does not apply if the land is already disqualified.

The question raised

Whether, at the time of signing the land sale deed, the Transfer Tax and Documented Legal Acts Tax must be settled in its documented legal acts modality as exempt or as taxable.

The DGT's ruling

The exemption in the ITPAJD for documented legal acts related to social housing requires that said condition be maintained. If the land is declassified, the exemption provided for in Article 45.I.B).12 of the TRLITPAJD shall not apply. State regulations establish that the exemption is conditional upon compliance with the current provisions for this type of housing.

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