Col·legis i associació d'agents immobiliaris

Lease contracts have to be settled before the modification of the ITP-AJD regulations

The lease of urban estates is subject to the tax on capital transfers and documented legal acts (onerous asset transfer). The tax base is composed of the total amount of rent or lease of the urban property, on which the current tax rate will be applied, which is 0.5%. Self-assessment with the 600 model (AUR rate). It is up to the tenant or tenant to settle the tax.

Attention: there is an exemption applicable to housing leases for stable and permanent use (referred to in Article 2 of the Urban Leasing Law) signed between 19.12.208 and 01/24/2019, and as of 06 / 03/2019 (exemption code 145).