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The applicant inquired which state regulations should be applied to determine the surface area, price, and income parameters for social housing regarding exemptions from the ITPAJD (Transfer Tax and Stamp Duty). The DGT ruled that the third additional provision of Royal Decree 233/2013 has been the applicable regulation since 2013.
Cuestión planteada Si la Disposición Adicional 3ª del Real Decreto 233/2013, es la normativa estatal que resulta de aplicación desde el 01/01/2013 para determinar los "parámetros de superficie máxima protegible, precio de la vivienda y límite de ingresos de los adquirentes" a que se refiere el artículo 45.I.B.12, último párrafo, del texto refundido de la Ley del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados, o por, el contrario, si dicha normativa sigue estando constituida por el articulado del Real Decreto 2066/2008.
Para las viviendas de normativa autonómica, los parámetros de superficie, precio e ingresos no deben exceder los establecidos en la norma estatal vigente. La superficie máxima protegible es de 90 metros cuadrados según el Real Decreto-ley 37/1978. Los parámetros de precio e ingresos no están regulados en la normativa reglamentaria actual. La disposición adicional tercera del Real Decreto 233/2013 es la normativa estatal aplicable para determinar dichos parámetros desde el 1 de enero de 2013.
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