{"id":15973,"date":"2014-03-07T12:35:13","date_gmt":"2014-03-07T11:35:13","guid":{"rendered":"https:\/\/www.notarialuisprados.com\/tarifa-del-impuesto-de-transmisiones-patrimoniales\/"},"modified":"2023-05-26T12:56:30","modified_gmt":"2023-05-26T10:56:30","slug":"rate-of-the-property-transfer-tax","status":"publish","type":"post","link":"https:\/\/www.notarialuisprados.com\/en\/tarifa-del-impuesto-de-transmisiones-patrimoniales\/","title":{"rendered":"PROPERTY TRANSMISSIONS TAX"},"content":{"rendered":"<p>We attach the current rate of the property transfer tax<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Transmissions and real rights on urban real estate: <\/strong>10%.<\/p>\n<p><strong>Transmissions and real data on habitats with official protection <\/strong>\u00a07%.<\/p>\n<p><strong>Transmissions and real rights on rustic properties: <\/strong>10%,.<\/p>\n<p><strong>Transmissions of securities and subscription rights of article 108 of Law 24\/1998, of the securities market<\/strong>: 10%.<\/p>\n<p><strong>Transmission of a property that is intended to constitute the habitual residence of a large family<\/strong>: 5,00%.<\/p>\n<p>Requirements to be able to take advantage of the type redu\u00eft:<\/p>\n<p>The subjecte passiu must be a member of a large family.<\/p>\n<p>It is a large family that has three or more fills, or it is the one that has two fills and one of them is diminished or is incapacitated by work.<\/p>\n<p>The sum of the total impossible bases, minus the personal and family minimums, of the members of the family unit in the tax on the income of physical persons must not exceed 30,000 euros.<\/p>\n<p>This amount must be increased by 12,000 euros more for each child that exceeds the number of children that current legislation requires to have the status of a named family.<\/p>\n<p><strong>Transmission of a property that should constitute the habitual habitation of a young person<\/strong>: 5,00%.<\/p>\n<p>Requirements to be able to take advantage of the type redu\u00eft:<\/p>\n<p>The taxpayer must be 32 years or menys<\/p>\n<p>The total impossible basis, minus the personal and family minimum, in the current tax declaration on the income of physical persons cannot exceed 30,000 euros.<\/p>\n<p><strong>Transmission of a property that must constitute the habitual habitation of a person with physical, mental or sensory impairment<\/strong>: 5%.<\/p>\n<p dir=\"ltr\">Requirements to be able to take advantage of the type redu\u00eft:<\/p>\n<p dir=\"ltr\">The disability grade must be equal to or greater than 65%.<\/p>\n<p dir=\"ltr\">The sum of the total impossible bases, plus the personal and family minimums, of the members of the family unit for the purposes of tax on the income of physical persons may not exceed 30,000 euros.<\/p>\n<p dir=\"ltr\">The circumstance of disability must be felt by the taxpayer or one of the members of the family unit.<\/p>\n<p dir=\"ltr\">How to prove the handicap to the legacy and the graduate with an ICASS certificate.<\/p>\n<p dir=\"ltr\">You can also document the returns of the family unit.<\/p>\n<p dir=\"ltr\"><strong>Transmissions and real rights on mobile goods, except transportation mitjans<\/strong>: 4,00%<\/p>\n<p dir=\"ltr\"><strong>Middle of transport<\/strong>: 5,00%<\/p>\n<p dir=\"ltr\"><strong>Administrative concessions<\/strong>: 4,00%<\/p>\n<p dir=\"ltr\"><strong>Real rights of guarantees, pensions, fiances, loans and obligations and resolution conditions: <\/strong>1,00%<\/p>\n<p dir=\"ltr\"><strong>Leases of urban or rural properties:<\/strong>\u00a0 0,30%<\/p>","protected":false},"excerpt":{"rendered":"<p>Adjuntamos la tarifa vigente del impuesto de transmisiones patrimoniales &nbsp; Transmissions i drets reals sobre immobles urbans: 10%. Transmissions i drets reals sobre habitatges amb protecci\u00f3 oficial \u00a07%. Transmissions i drets reals sobre immobles r\u00fastics: 10%,. Transmissions de valors i drets de subscripci\u00f3 de l&#8217;article 108 de la Llei 24\/1998, [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"jetpack_post_was_ever_published":false,"footnotes":""},"categories":[32,33],"tags":[],"class_list":["post-15973","post","type-post","status-publish","format-standard","hentry","category-derecho-fiscal","category-hipotecario"],"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/www.notarialuisprados.com\/en\/wp-json\/wp\/v2\/posts\/15973","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.notarialuisprados.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.notarialuisprados.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.notarialuisprados.com\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.notarialuisprados.com\/en\/wp-json\/wp\/v2\/comments?post=15973"}],"version-history":[{"count":1,"href":"https:\/\/www.notarialuisprados.com\/en\/wp-json\/wp\/v2\/posts\/15973\/revisions"}],"predecessor-version":[{"id":16481,"href":"https:\/\/www.notarialuisprados.com\/en\/wp-json\/wp\/v2\/posts\/15973\/revisions\/16481"}],"wp:attachment":[{"href":"https:\/\/www.notarialuisprados.com\/en\/wp-json\/wp\/v2\/media?parent=15973"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.notarialuisprados.com\/en\/wp-json\/wp\/v2\/categories?post=15973"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.notarialuisprados.com\/en\/wp-json\/wp\/v2\/tags?post=15973"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}