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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.
Cuestión planteada Si en el momento de firmar la escritura de compraventa del suelo deberá liquidar el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados en su modalidad de actos jurídicos documentados como exento o como sujeto.
La exención en el ITPAJD para actos jurídicos documentados relacionados con viviendas de protección oficial requiere que se mantenga dicha condición. Si el terreno se encuentra descalificado, no le resultará de aplicación la exención prevista en el artículo 45.I.B).12 del TRLITPAJD. La normativa estatal establece que la exención se condiciona al cumplimiento de las disposiciones vigentes para este tipo de viviendas.
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