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V2329-21 18 August 2021 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · transmisiones patrimoniales

There is no reduction or exemption in the ITPAJD for the acquisition of a dwelling under state regulations

A Mexican citizen with a scholarship in Barcelona asks whether she can apply any reduction to the transfer tax when purchasing a dwelling. The DGT responds that state regulations do not provide for exemptions or reduced rates for her situation.

The question raised

Question raised: Whether any type of reduction exists in the ITPAJD that may be applied.

The DGT's ruling

The transfer of real estate not subject to or exempt from VAT is taxed at the rate of 6 percent. State regulations do not contemplate any type of exemption or reduction for the case presented. The applicable tax rate shall be that approved by the corresponding Autonomous Community or, failing that, 6 percent.

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