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The applicant inquired whether a residential lease agreement in Guipúzcoa is exempt from ITPAJD under state regulations. The DGT ruled that, as it is a concerted tax, the regional regulations of Guipúzcoa apply instead of the state regulations.
Question raised: Whether this lease is exempt from the Property Transfers and Documented Legal Acts Tax due to the applicability of Article 45. I B) paragraph 26 of the Recast Text of the Law on Property Transfers and Documented Legal Acts approved by Royal Legislative Decree 1/1993, of September 24.
The taxation of a real estate lease in Guipúzcoa is governed by Provincial Law 18/1987 and not by common law. Therefore, the exemption provided for in Article 45.I.B.26 of the Recast Text of the Law on Property Transfers and Documented Legal Acts is not applicable, as said exemption is not provided for in the Guipúzcoa provincial regulations.
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