Skip to content
Back to index
V2993-23 14 November 2023 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · vivienda protegida

Additional third provision of Royal Decree 233/2013 applies to determining social housing parameters

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.

The question raised

Whether the Third Additional Provision of Royal Decree 233/2013 is the state regulation applicable since 01/01/2013 to determine the "parameters of maximum protectable surface area, housing price, and income limit of the acquirers" referred to in article 45.I.B.12, last paragraph, of the consolidated text of the Law on Property Transfers and Documented Legal Acts, or, conversely, whether said regulation continues to be constituted by the articles of Royal Decree 2066/2008.

The DGT's ruling

For housing subject to regional regulations, the surface area, price, and income parameters must not exceed those established in the current state regulation. The maximum protectable surface area is 90 square meters according to Royal Decree-Law 37/1978. The price and income parameters are not regulated in the current regulatory framework. The third additional provision of Royal Decree 233/2013 is the applicable state regulation for determining said parameters since January 1, 2013.

Book your free first meeting