{"id":20195,"date":"2024-01-21T17:33:19","date_gmt":"2024-01-21T17:33:19","guid":{"rendered":"https:\/\/www.asesoriaorihuelacosta.com\/?p=20195"},"modified":"2024-03-09T15:48:03","modified_gmt":"2024-03-09T15:48:03","slug":"news-in-the-property-tax-in-spain-in-the-valencian-community-and-the-itp-of-the-region-of-murcia-in-2024","status":"publish","type":"post","link":"https:\/\/www.asesoriaorihuelacosta.com\/en\/news-in-the-property-tax-in-spain-in-the-valencian-community-and-the-itp-of-the-region-of-murcia-in-2024\/","title":{"rendered":"News in the property tax in Spain in the Valencian Community and the ITP of the Region of Murcia in 2024"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"20195\" class=\"elementor elementor-20195\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-b60a440 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b60a440\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b94c7ba\" data-id=\"b94c7ba\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1be4158 elementor-widget elementor-widget-heading\" data-id=\"1be4158\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Introduction: What is property tax in Spain (ITP)?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-8d2c4b1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8d2c4b1\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-79de073\" data-id=\"79de073\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-578a54b elementor-widget elementor-widget-text-editor\" data-id=\"578a54b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The property tax in Spain, also known as ITP, is a tax levied in the Valencian Community and other autonomous communities in Spain. This tax is levied on transactions involving real estate and other assets.<\/p><p>Transfer tax is levied when there is a transfer of ownership of real estate, whether by purchase, gift, inheritance or other form of transfer. It may also apply in cases of leases with an option to purchase or transfers of rights in rem.<\/p><p>The taxable base of the tax is determined by the higher value of :<\/p><ul><li>The real value of the property declared in the deed.<\/li><li>The reference value established by the land registry.<\/li><\/ul><p>The applicable rate varies according to the autonomous community and can be progressive depending on the value of the property.<\/p><p>It is important to bear in mind that this tax is managed by the autonomous communities, which means that each one has its own regulations and tax rates. Therefore, it is necessary to consult the specific legislation of the Valencian Community or another community where the transfer takes place in order to find out the applicable rates and the procedures to be followed.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-6e9ae4e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6e9ae4e\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2726e40\" data-id=\"2726e40\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e97a130 elementor-widget elementor-widget-heading\" data-id=\"e97a130\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Who must pay property tax in Spain (ITP) and when?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-1c7df6c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1c7df6c\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f746428\" data-id=\"f746428\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fc01f4b elementor-widget elementor-widget-text-editor\" data-id=\"fc01f4b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The declaration of the property transfer tax (ITP) is made through the form 600 and must be presented and paid by the purchaser of the property or his representative.<\/p><p>The self-assessment must be submitted within a period of one month from the day the deed is signed at the notary&#8217;s office.<\/p><p>It is important to remember that this deadline is general and may vary depending on the specific regulations applicable to each case. Remember to always consult the corresponding legislation to ensure that you comply with the established deadlines.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-4d02f4a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4d02f4a\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-39d7e4a\" data-id=\"39d7e4a\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cdf4a98 elementor-widget elementor-widget-heading\" data-id=\"cdf4a98\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Fees and tax rates in the Valencian Region<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-eaf06c6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"eaf06c6\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ecca9fa\" data-id=\"ecca9fa\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b6da2a0 elementor-widget elementor-widget-text-editor\" data-id=\"b6da2a0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>In the Valencian Community, there are different rates and tax rates that must be taken into account when carrying out operations or transactions.<\/p><p>The general rate is applied to most transactions and is set at 10%. However, it is important to mention that there are reduced rates for those homes that are considered to be regular, young or disabled. These special tax rates are intended to encourage the acquisition and maintenance of housing for residential use and for the most needy.<\/p><p>In addition, it is important to note that special tax rates are also applied for certain specific transactions. These may vary depending on the type of transaction or activity carried out, and their aim may be to encourage or regulate certain economic sectors.<\/p><p>There are a number of special ITP rebates in the Valencian Community. You can see the ITP rebates in the Valencian Community in this link.<\/p><p>It is essential to be informed about the tax rates in force in the Valencian Community when carrying out any type of transaction or economic activity, as this will allow you to comply with the corresponding tax obligations and avoid possible penalties or legal inconveniences.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-8c999d4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8c999d4\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3f5f515\" data-id=\"3f5f515\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4007eab elementor-align-center elementor-widget elementor-widget-button\" data-id=\"4007eab\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-lg\" href=\"https:\/\/www.asesoriaorihuelacosta.com\/gestoria\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-home\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Did you know that at Asesoria Orihuela Costa we are specialists in conveyancing and inheritance of real estate?<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-674090f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"674090f\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1a3182a\" data-id=\"1a3182a\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0cd5d33 elementor-widget elementor-widget-heading\" data-id=\"0cd5d33\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What's new in the ITP in the Valencian Community in 2024?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-bb64c64 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bb64c64\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-fb257d3\" data-id=\"fb257d3\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d59e8c1 elementor-widget elementor-widget-text-editor\" data-id=\"d59e8c1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"sticky-iframe-wrapper sticky-top\"><div class=\"wrapper-header-content space_2_bottom_margin fade d-none d-block show\"><div id=\"docTextoHeader\" class=\"header-content justify-content-between docTexto d-flex space_bottom_margin\"><div class=\"header-content__box-left\"><div class=\"header-content__title\" tabindex=\"0\">\u00a0<\/div><\/div><\/div><\/div><\/div><div class=\"tabs-control__content-zone\"><div id=\"docTexto\" class=\"tabs-control__content-tab content-documents__content-tab fade docTexto tabs-control__content-tab--active show\"><div id=\"maincontent\" class=\" \"><div class=\"innertube document-view\"><div class=\"innertube-content-document\"><div id=\"contenidoVersiones\" class=\"contenidoDocumento oContVista actum\"><div id=\"X48E4AE98D1385DA18836369C2A6767B8FEE25DA4F595DDBFA4D1076E777ADF39\"><div class=\"tinfo\"><div class=\"t6 resumen-actum\"><a name=\"F1\"><\/a><\/div><\/div><div><div class=\"txt\"><p>With effect from 1-1-2024, reduced rates are introduced for the acquisition of properties that will constitute the habitual residence in the Valencian Community, when their value does not exceed 180,000 euros.<\/p><p>With the aforementioned effects, lower rates are introduced for onerous capital transfers TPO in the acquisition of certain properties, when their value does not exceed 180,000 euros. Thus:<\/p><p><a name=\"F6\"><\/a><\/p><table class=\"tableau borderall\" width=\"100%\" frame=\"ALL\" cellspacing=\"0\" cellpadding=\"0\"><colgroup> <col width=\"55%\" \/> <col width=\"25%\" \/> <col width=\"20%\" \/><\/colgroup><tbody><tr valign=\"TOP\"><td class=\"txt borderbottomright\" rowspan=\"2\" align=\"LEFT\" valign=\"TOP\"><span class=\"txtbold\">Operaci\u00f3n<\/span><a name=\"F7\"><\/a><\/td><td class=\"txt borderbottom\" colspan=\"2\" align=\"LEFT\" valign=\"TOP\"><a name=\"F8\"><\/a><span class=\"txtbold\">Porcentaje aplicable<\/span><a name=\"F9\"><\/a><\/td><\/tr><tr valign=\"TOP\"><td class=\"txt borderbottomright\" align=\"LEFT\" valign=\"TOP\"><a name=\"F10\"><\/a>Valor del inmueble superior a 180.000 euros<a name=\"F11\"><\/a><\/td><td class=\"txt borderbottom\" align=\"LEFT\" valign=\"TOP\"><a name=\"F12\"><\/a>Valor del inmueble igual o inferior a 180.000 euros<a name=\"F13\"><\/a><\/td><\/tr><tr valign=\"TOP\"><td class=\"txt borderbottomright\" align=\"LEFT\" valign=\"TOP\"><a name=\"F14\"><\/a>Acquisition of public subsidised housing under the general system, constitution or transfer of rights in rem over such housing (except for rights in rem of guarantee), provided that such housing constitutes or will constitute the first habitual residence of the acquirer or transferee.<a name=\"F15\"><\/a><\/td><td class=\"txt borderbottomright\" align=\"CENTER\" valign=\"TOP\"><a name=\"F16\"><\/a>8%<a name=\"F17\"><\/a><\/td><td class=\"txt borderbottom\" align=\"CENTER\" valign=\"TOP\"><a name=\"F18\"><\/a>6%<a name=\"F19\"><\/a><\/td><\/tr><tr valign=\"TOP\"><td class=\"txt borderbottomright\" align=\"LEFT\" valign=\"TOP\"><a name=\"F20\"><\/a>Acquisition of dwellings that are to be the first habitual residence of young people under 35 years of age.<a name=\"F21\"><\/a><\/td><td class=\"txt borderbottomright\" align=\"CENTER\" valign=\"TOP\"><a name=\"F22\"><\/a>8%<a name=\"F23\"><\/a><\/td><td class=\"txt borderbottom\" align=\"CENTER\" valign=\"TOP\"><a name=\"F24\"><\/a>6%<a name=\"F25\"><\/a><\/td><\/tr><tr valign=\"TOP\"><td class=\"txt borderbottomright\" align=\"LEFT\" valign=\"TOP\"><a name=\"F26\"><\/a>Acquisition of subsidised housing under a special regime, as well as in the constitution or transfer of rights in rem over such housing, except for rights in rem of guarantee, provided that such housing constitutes or will constitute the habitual residence of the acquirer or transferee.<a name=\"F27\"><\/a><\/td><td class=\"txt borderbottomright\" align=\"CENTER\" valign=\"TOP\"><a name=\"F28\"><\/a>4%<a name=\"F29\"><\/a><\/td><td class=\"txt borderbottom\" align=\"CENTER\" valign=\"TOP\"><a name=\"F30\"><\/a>3%<a name=\"F31\"><\/a><\/td><\/tr><tr valign=\"TOP\"><td class=\"txt borderbottomright\" align=\"LEFT\" valign=\"TOP\"><a name=\"F32\"><\/a>Acquisition of a dwelling that is to be the main residence of a large family or a single parent.<a name=\"F33\"><\/a><\/td><td class=\"txt borderbottomright\" align=\"CENTER\" valign=\"TOP\"><a name=\"F34\"><\/a>4%<a name=\"F35\"><\/a><\/td><td class=\"txt borderbottom\" align=\"CENTER\" valign=\"TOP\"><a name=\"F36\"><\/a>3%<a name=\"F37\"><\/a><\/td><\/tr><tr valign=\"TOP\"><td class=\"txt borderbottomright\" align=\"LEFT\" valign=\"TOP\"><a name=\"F38\"><\/a>Acquisition of a home that is to be the habitual residence of a person with a physical or sensory disability, with a degree of disability equal to or greater than 65%, or a mental disability, with a degree of disability equal to or greater than 33%.<a name=\"F39\"><\/a><\/td><td class=\"txt borderbottomright\" align=\"CENTER\" valign=\"TOP\"><a name=\"F40\"><\/a>4%<a name=\"F41\"><\/a><\/td><td class=\"txt borderbottom\" align=\"CENTER\" valign=\"TOP\"><a name=\"F42\"><\/a>3%<a name=\"F43\"><\/a><\/td><\/tr><tr valign=\"TOP\"><td class=\"txt borderright\" align=\"LEFT\" valign=\"TOP\"><a name=\"F44\"><\/a>Acquisition of dwellings that are to be the habitual residence of women victims of gender violence.<a name=\"F45\"><\/a><\/td><td class=\"txt borderright\" align=\"CENTER\" valign=\"TOP\"><a name=\"F46\"><\/a>4%<a name=\"F47\"><\/a><\/td><td class=\"txt\" align=\"CENTER\" valign=\"TOP\"><a name=\"F48\"><\/a>3%<a name=\"F49\"><\/a><\/td><\/tr><\/tbody><\/table><\/div><div>\u00a0<\/div><div class=\"txt\"><a name=\"F50\"><\/a>The requirements and conditions for the application of these new reduced rates are the same as those that existed previously, when no differentiation was made according to the value of the property.<\/div><div>\u00a0<\/div><div class=\"txt\">As an exception, in the case of the acquisition of property by young people under 35 years of age, it is stated that the taxpayer&#8217;s taxable savings tax base must not exceed the limits foreseen for personal income tax deductions, and the reference to the tax base corresponding to the immediately preceding tax period, with a filing period expiring on the date of accrual, has been removed.<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-dba3318 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"dba3318\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6c34835\" data-id=\"6c34835\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f15610f elementor-widget elementor-widget-heading\" data-id=\"f15610f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What's new in the ITP in the Murcia region in 2024?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-0826d23 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0826d23\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e4e7a4e\" data-id=\"e4e7a4e\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-010a328 elementor-widget elementor-widget-text-editor\" data-id=\"010a328\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"sticky-iframe-wrapper sticky-top\"><div class=\"wrapper-header-content space_2_bottom_margin fade d-none d-block show\"><div id=\"docTextoHeader\" class=\"header-content justify-content-between docTexto d-flex space_bottom_margin\"><div class=\"header-content__box-left\"><div class=\"header-content__title\" tabindex=\"0\"><a name=\"F1\"><\/a><\/div><\/div><\/div><\/div><\/div><div class=\"tabs-control__content-zone\"><div id=\"docTexto\" class=\"tabs-control__content-tab content-documents__content-tab fade docTexto tabs-control__content-tab--active show\"><div id=\"maincontent\" class=\" \"><div class=\"innertube document-view\"><div class=\"innertube-content-document\"><div id=\"contenidoVersiones\" class=\"contenidoDocumento oContVista actum\"><div id=\"X29EF7D315DDC772810010F522D3BBEF14ECAE7F6D153648306475A5995700327\"><div class=\"tinfo\"><div class=\"t6 resumen-actum\"><p>The general tax to pay buying a second hand property in Murcia region is 8%. However there somo reduction for certain persons.<\/p><p>With effect from 30-12-2023, the main novelty in the region of Murcia with respect to ITP is the increase in the age for the application of the reduced rates for the acquisition of property by young people.<\/p><p>With the aforementioned effects, the following new features are introduced:<\/p><p>a) In relation to TPO:<\/p><p>1. The age for applying the reduced rate of 3% in the purchase of a primary residence by young people is increased from 35 to 40 years. It is also established that the maximum amount of the general taxable base minus the personal and family minimum must be less than 40,000 euros (previously 26,620 euros).<\/p><p>2. The age for applying the reduced rate of 5% for the acquisition of property by young entrepreneurs or professionals or by trading companies directly owned in full by them and intended to be their tax domicile or place of work is increased from 35 to 40 years old.<\/p><p>3. In relation to the rebate for the transfer or temporary assignment of rural properties, it is established that it must be formalised in a public document (previously a public deed). In the case of a public deed, mention must be made of the rebate applied.<\/p><p>Likewise, the requirements for this rebate have been renumbered to correct an error in its enumeration (letter b was repeated).<\/p><p>b) In relation to AJD:<\/p><p>1. The age for applying the reduced rate of 0.1% in the case of first copies of public deeds granted to formalise the first transfer of dwellings covered by the Youth Housing Plan of the Region of Murcia is increased, so that it is applicable to purchasers aged 40 or under (previously 35 years old).<\/p><p>2. The age for applying the reduced rate of 0.1% to the purchase of a primary residence by young people between the ages of 35 and 40 is increased. It is also established that the maximum amount of the general taxable base minus the personal and family minimum must be less than 40,000 euros (previously 26,620 euros).<\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Introduction: What is property tax in Spain (ITP)? The property tax in Spain, also known as ITP, is a tax levied in the Valencian Community and other autonomous communities in Spain. This tax is levied on transactions involving real estate and other assets. Transfer tax is levied when there is a transfer of ownership of [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":20179,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","inline_featured_image":false,"footnotes":""},"categories":[46,1],"tags":[],"class_list":["post-20195","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"featured_image_src":{"landsacpe":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/01\/itp-comunidad-valencia-2024.jpeg",640,360,false],"list":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/01\/itp-comunidad-valencia-2024-463x348.jpeg",463,348,true],"medium":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/01\/itp-comunidad-valencia-2024-300x169.jpeg",300,169,true],"full":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/01\/itp-comunidad-valencia-2024.jpeg",640,360,false]},"yoast_head":"<!-- This site is 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