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A query was raised regarding whether the leasing of a property for habitual residence is exempt from ITPAJD and whether there is an obligation to file a tax return. The DGT ruled that the transaction is subject to but exempt from the tax, and that the obligation to file Form 600 remains.
Cuestión planteada Si la operación está exenta del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados, y en ese caso, si tiene obligación de presentar la autoliquidación.
El arrendamiento de vivienda para uso estable y permanente está sujeto al ITPAJD pero cuenta con una exención fiscal. No obstante, la exención no elimina la obligación de presentar la declaración del impuesto mediante el modelo 600 como operación sujeta y exenta. Esta obligación se aplica a todos los hechos imponibles según el TRLITPAJD, salvo excepciones reglamentarias no aplicables a este caso.
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