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V3059-23 23 November 2023 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · vivienda de protección oficial

Garages and storage rooms not linked to the dwelling may be exempt from AJD if they do not exceed 30% of the total usable area

A query was raised regarding whether the ITPAJD exemption for the first transfer of social housing extends to garages and storage rooms not linked to the dwelling. The DGT ruled that if these elements do not exceed 30% of the property's total usable area, they are covered by official protection and the corresponding exemption.

The question raised

Whether the exemption provided for in article 45.I.B.12 c) of the TRLITPAJD for public deeds executed to formalize the first transfer of official protection housing, once the definitive classification has been obtained, also affects the garage and storage room, and not only the dwelling.

The DGT's ruling

Garages and storage rooms not linked to the dwelling may be acquired independently of the protected housing. For these elements to be covered by official protection and the exemption from ITPAJD, the sum of their surface area with that of other commercial premises must not exceed 30% of the total useful surface area. Likewise, public protection housing is considered official protection if it meets the surface area, price, and income limit parameters of state regulations.

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