{"id":43269,"date":"2025-05-22T04:04:46","date_gmt":"2025-05-22T04:04:46","guid":{"rendered":"https:\/\/www.asesoriaorihuelacosta.com\/?p=43269"},"modified":"2025-05-24T05:05:09","modified_gmt":"2025-05-24T05:05:09","slug":"change-of-use-from-premises-to-housing-procedures-and-taxation","status":"publish","type":"post","link":"https:\/\/www.asesoriaorihuelacosta.com\/en\/change-of-use-from-premises-to-housing-procedures-and-taxation\/","title":{"rendered":"Change of use from premises to housing: Procedures and taxation"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"43269\" class=\"elementor elementor-43269\" 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-e24d676 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e24d676\" 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-a74da7b\" data-id=\"a74da7b\" 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-f21b02e elementor-widget elementor-widget-text-editor\" data-id=\"f21b02e\" 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 real estate market in Spain is very difficult; building a house costs more and more and the increase in sales increases the price. That is why many people consider changing the use of premises to housing to earn money.<\/p><p>Indeed, in recent times and due to the increase in widespread demand for housing, many people are considering changing local use to owned housing.<\/p><p>Be careful, it&#8217;s a complex process and you may wonder&#8230;<\/p><p>What procedures should you carry out with your premises to turn it into a home?<\/p><p>How do you tax this transformation of premises into housing?<\/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-2a9eb5a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2a9eb5a\" 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-037e40c\" data-id=\"037e40c\" 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-1d55047 elementor-widget elementor-widget-heading\" data-id=\"1d55047\" 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\">Procedure required to make a change of use from premises to housing<\/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-a9d78a1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a9d78a1\" 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-3a63c64\" data-id=\"3a63c64\" 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-4c8b582 elementor-widget elementor-widget-text-editor\" data-id=\"4c8b582\" 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<h3>Prior urban check<\/h3><p>If you want to change the use of a place and transform it into housing, <strong>make sure<\/strong> that this change can be carried out:<\/p><ul><li><strong>Check that the deed<\/strong> of division into horizontal property and the statutes of the community of owners do not prohibit use as housing.<\/li><li><strong>Also check that the urban planning regulations<\/strong> allow the change (there could be, for example, a ban on ground floors being used for housing).<\/li><\/ul>\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-c09e8c7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c09e8c7\" 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-c3ed122\" data-id=\"c3ed122\" 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-5770a2b elementor-widget elementor-widget-text-editor\" data-id=\"5770a2b\" 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<h3 style=\"text-align: center;\">Steps to follow to make a change of use from premises to housing<\/h3>\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-05576d6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"05576d6\" 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-1615ec3\" data-id=\"1615ec3\" 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-773321f elementor-widget elementor-widget-text-editor\" data-id=\"773321f\" 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<ul><li><strong>License.<\/strong> First of all, you must apply to the city council for the construction license and change of use (and pay the corresponding fee, if any).<\/li><\/ul><p>You must present a project written by a technician, in which the works to be carried out are described.<\/p><ul><li><strong>Certificate of habitability or responsible declaration<\/strong>. After the final work certificate, apply for the first occupation license and the habitability certificate.<\/li><li><strong>Writing and registration<\/strong>. With the above documentation you can grant the deed of change of use and register it in the Property Registry (if necessary, the Registry will verify that the administrative licenses and the permission of the community have been obtained).<\/li><\/ul><p>You must also submit a <a href=\"https:\/\/www.sedecatastro.gob.es\/Accesos\/SECAccProcedimientos.aspx?Dest=35\" target=\"_blank\" rel=\"noopener\">declaration of alteration of use in the Cadastr<\/a>e.<\/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-32453d5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"32453d5\" 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-7a2d67b\" data-id=\"7a2d67b\" 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-d17c196 elementor-widget elementor-widget-heading\" data-id=\"d17c196\" 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\">Taxation of change of use of the premises to housing<\/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-fd8cf87 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fd8cf87\" 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-b31610b\" data-id=\"b31610b\" 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-857a611 elementor-widget elementor-widget-text-editor\" data-id=\"857a611\" 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 general, this operation has to be taxed for the <a href=\"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\/\" target=\"_blank\" rel=\"noopener\">property transfer tax and documented legal acts ITP-AJD.<\/a><\/p><h3>Treasury Criteria<\/h3><p>The Treasury recognises that the deeds of change of use are not taxed by the Tax on Documented Legal Acts (AJD) if such change does not imply a variation in the cadastral value (this will happen, for example, if the property is already listed in the cadastre as housing and the owner only wants is to &#8220;update&#8221; the existing information in the Property Registry).<\/p><p>This is not usually normal<\/p><p>But apart from this assumption, it does consider this tax applicable &#8211; between 0.5 and 1.5% of the total value of the property, according to the autonomous community &#8211; since, according to it, the requirements to demand it are met:<\/p><ul><li>The act is formalised <strong>before a notary<\/strong> and is subject to registration in a public register.<\/li><li>In addition, it <strong>has a valuable content<\/strong> (the value of the property)<\/li><\/ul><p>This is debateable.<\/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-15d9883 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"15d9883\" 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-67ddde9\" data-id=\"67ddde9\" 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-785f8fc elementor-widget elementor-widget-heading\" data-id=\"785f8fc\" 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\">Fight with hacienda<\/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-4541876 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4541876\" 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-8cade91\" data-id=\"8cade91\" 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-7c357eb elementor-widget elementor-widget-text-editor\" data-id=\"7c357eb\" 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>Well, know that <strong>some courts disagree<\/strong> with the Treasury.<\/p><p>For some, changes of use <strong>have no valuable content<\/strong> and are not taxed by AJD, while others consider that<strong> only the works of adaptation of the property are valuable<\/strong>.<\/p><p>According to the latter criterion, this change would be comparable to the modification of a declaration of new work already registered.<\/p><p>For example, if to change the use of a premises valued at 300,000 euros, works must be undertaken for 60,000 euros, the taxable base of the AJD would be the amount of said works.<\/p><h3>The requirement of Rectification of hacienda<\/h3><p>Therefore, if you are facing a change of use and the Treasury requires you to settle the AJD, <strong>oppose it, but do not play it.<\/strong><\/p><p>An alternative is to satisfy the AJD on the total value of the property and then submit a corrective letter claiming that there is no taxable base of the AJD, or that at least said base must be reduced to the value of the works (and requesting the corresponding refund of undue income with interest).<\/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-141b5bc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"141b5bc\" 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-1a56fe6\" data-id=\"1a56fe6\" 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-ac3312f elementor-widget elementor-widget-heading\" data-id=\"ac3312f\" 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\">In summary<\/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-6b7c071 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6b7c071\" 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-88d5bc0\" data-id=\"88d5bc0\" 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-5284c77 elementor-widget elementor-widget-text-editor\" data-id=\"5284c77\" 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>According to the Treasury, the deed that documents the change of use is taxed by AJD for the total value of the property.<\/p><p>However, there are courts that consider that these operations are not taxed or that the tax is calculated on the value of the works carried out.<\/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-bfa4496 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bfa4496\" 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-222b04b\" data-id=\"222b04b\" 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-8752196 elementor-widget elementor-widget-text-editor\" data-id=\"8752196\" 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>It is highly recommended to ask for help and advice from an expert architect in changing the use of premises to housing.<\/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-73cc78a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"73cc78a\" 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-d31818e\" data-id=\"d31818e\" 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-ad54304 elementor-widget elementor-widget-text-editor\" data-id=\"ad54304\" 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>Sources consulted: regulations to prepare this article of change of use of the premises to housing<\/p><p>DGT, consultation V1033-21, of April 21, 2021.<\/p><p>TSJ Catalonia, of October 10, 2019.<\/p><p>TSJ Madrid, February 21, 2014.<\/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<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>The real estate market in Spain is very difficult; building a house costs more and more and the increase in sales increases the price. That is why many people consider changing the use of premises to housing to earn money. Indeed, in recent times and due to the increase in widespread demand for housing, many [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":43224,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-43269","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"featured_image_src":{"landsacpe":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2025\/05\/Cambio-de-uso-de-local-a-vivienda-1140x445.webp",1140,445,true],"list":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2025\/05\/Cambio-de-uso-de-local-a-vivienda-463x348.webp",463,348,true],"medium":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2025\/05\/Cambio-de-uso-de-local-a-vivienda-300x169.webp",300,169,true],"full":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2025\/05\/Cambio-de-uso-de-local-a-vivienda.webp",1920,1080,false]},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v24.7 (Yoast SEO v27.6) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Change of use from premises to housing: Procedures and taxation - Asesor\u00eda Orihuela Costa<\/title>\n<meta name=\"description\" content=\"In this article we will see the required procedures and the taxation by AJD of a change of use of a place to housing.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.asesoriaorihuelacosta.com\/en\/change-of-use-from-premises-to-housing-procedures-and-taxation\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Change of use from premises to housing: Procedures and taxation\" \/>\n<meta property=\"og:description\" content=\"In this article we will see the required procedures and the taxation by AJD of a change of use of a place to housing.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.asesoriaorihuelacosta.com\/en\/change-of-use-from-premises-to-housing-procedures-and-taxation\/\" \/>\n<meta property=\"og:site_name\" content=\"Asesor\u00eda Orihuela Costa\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/asesoriaorihuelacosta\" \/>\n<meta property=\"article:author\" content=\"https:\/\/www.facebook.com\/patrick.gordinneperez\" \/>\n<meta property=\"article:published_time\" content=\"2025-05-22T04:04:46+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-05-24T05:05:09+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2025\/05\/Cambio-de-uso-de-local-a-vivienda.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1080\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"author\" content=\"Patrick Gordinne Perez\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Patrick Gordinne Perez\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.asesoriaorihuelacosta.com\\\/en\\\/change-of-use-from-premises-to-housing-procedures-and-taxation\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.asesoriaorihuelacosta.com\\\/en\\\/change-of-use-from-premises-to-housing-procedures-and-taxation\\\/\"},\"author\":{\"name\":\"Patrick Gordinne Perez\",\"@id\":\"https:\\\/\\\/www.asesoriaorihuelacosta.com\\\/en\\\/#\\\/schema\\\/person\\\/6614ce8cf6d2de542aaf351629fd539e\"},\"headline\":\"Change of use from premises to housing: Procedures and taxation\",\"datePublished\":\"2025-05-22T04:04:46+00:00\",\"dateModified\":\"2025-05-24T05:05:09+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.asesoriaorihuelacosta.com\\\/en\\\/change-of-use-from-premises-to-housing-procedures-and-taxation\\\/\"},\"wordCount\":780,\"publisher\":{\"@id\":\"https:\\\/\\\/www.asesoriaorihuelacosta.com\\\/en\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.asesoriaorihuelacosta.com\\\/en\\\/change-of-use-from-premises-to-housing-procedures-and-taxation\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.asesoriaorihuelacosta.com\\\/wp-content\\\/uploads\\\/2025\\\/05\\\/Cambio-de-uso-de-local-a-vivienda.webp\",\"articleSection\":[\"Blog\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.asesoriaorihuelacosta.com\\\/en\\\/change-of-use-from-premises-to-housing-procedures-and-taxation\\\/\",\"url\":\"https:\\\/\\\/www.asesoriaorihuelacosta.com\\\/en\\\/change-of-use-from-premises-to-housing-procedures-and-taxation\\\/\",\"name\":\"Change of use from premises to housing: Procedures and taxation - Asesor\u00eda Orihuela Costa\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.asesoriaorihuelacosta.com\\\/en\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.asesoriaorihuelacosta.com\\\/en\\\/change-of-use-from-premises-to-housing-procedures-and-taxation\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.asesoriaorihuelacosta.com\\\/en\\\/change-of-use-from-premises-to-housing-procedures-and-taxation\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.asesoriaorihuelacosta.com\\\/wp-content\\\/uploads\\\/2025\\\/05\\\/Cambio-de-uso-de-local-a-vivienda.webp\",\"datePublished\":\"2025-05-22T04:04:46+00:00\",\"dateModified\":\"2025-05-24T05:05:09+00:00\",\"description\":\"In this article we will see the required procedures and the taxation by AJD of a change of use of a place to housing.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.asesoriaorihuelacosta.com\\\/en\\\/change-of-use-from-premises-to-housing-procedures-and-taxation\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.asesoriaorihuelacosta.com\\\/en\\\/change-of-use-from-premises-to-housing-procedures-and-taxation\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.asesoriaorihuelacosta.com\\\/en\\\/change-of-use-from-premises-to-housing-procedures-and-taxation\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.asesoriaorihuelacosta.com\\\/wp-content\\\/uploads\\\/2025\\\/05\\\/Cambio-de-uso-de-local-a-vivienda.webp\",\"contentUrl\":\"https:\\\/\\\/www.asesoriaorihuelacosta.com\\\/wp-content\\\/uploads\\\/2025\\\/05\\\/Cambio-de-uso-de-local-a-vivienda.webp\",\"width\":1920,\"height\":1080,\"caption\":\"Cambio de uso de local a vivienda\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.asesoriaorihuelacosta.com\\\/en\\\/change-of-use-from-premises-to-housing-procedures-and-taxation\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.asesoriaorihuelacosta.com\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Change of use from premises to housing: Procedures and taxation\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.asesoriaorihuelacosta.com\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/www.asesoriaorihuelacosta.com\\\/en\\\/\",\"name\":\"https:\\\/\\\/www.asesoriaorihuelacosta.com\\\/\",\"description\":\"Grupo de asesores profesionales\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.asesoriaorihuelacosta.com\\\/en\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.asesoriaorihuelacosta.com\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.asesoriaorihuelacosta.com\\\/en\\\/#organization\",\"name\":\"Asesor\u00eda Orihuela Costa\",\"url\":\"https:\\\/\\\/www.asesoriaorihuelacosta.com\\\/en\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.asesoriaorihuelacosta.com\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.asesoriaorihuelacosta.com\\\/wp-content\\\/uploads\\\/2022\\\/06\\\/Logo-espa\u5bf8l-asesoriaorihuela.jpg\",\"contentUrl\":\"https:\\\/\\\/www.asesoriaorihuelacosta.com\\\/wp-content\\\/uploads\\\/2022\\\/06\\\/Logo-espa\u5bf8l-asesoriaorihuela.jpg\",\"width\":588,\"height\":136,\"caption\":\"Asesor\u00eda Orihuela Costa\"},\"image\":{\"@id\":\"https:\\\/\\\/www.asesoriaorihuelacosta.com\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/asesoriaorihuelacosta\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.asesoriaorihuelacosta.com\\\/en\\\/#\\\/schema\\\/person\\\/6614ce8cf6d2de542aaf351629fd539e\",\"name\":\"Patrick Gordinne Perez\",\"description\":\"Soy economista colegiado por el colegio de economistas de Alicante con el n\u00famero 2722. Llevo ejerciendo desde el a\u00f1o 2005. Soy especialista en fiscalidad de empresas y aut\u00f3nomos y tambi\u00e9n especialista en gestionar compraventas. Hablo espa\u00f1ol, ingl\u00e9s y franc\u00e9s.\",\"sameAs\":[\"https:\\\/\\\/www.asesoriaorihuelacosta.com\",\"https:\\\/\\\/www.facebook.com\\\/patrick.gordinneperez\",\"https:\\\/\\\/www.linkedin.com\\\/in\\\/patrick-gordinne-perez-1b73aab3\\\/\",\"https:\\\/\\\/www.youtube.com\\\/channel\\\/UC5e95RJEVQlxCnhwDmGNVCw\"],\"gender\":\"Hombre\",\"knowsLanguage\":[\"ingl\u00e9s\",\"franc\u00e9s\",\"espa\u00f1ol\"],\"jobTitle\":\"Gerente\",\"worksFor\":\"Asesoria Orihuela Costa SL\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Change of use from premises to housing: Procedures and taxation - Asesor\u00eda Orihuela Costa","description":"In this article we will see the required procedures and the taxation by AJD of a change of use of a place to housing.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.asesoriaorihuelacosta.com\/en\/change-of-use-from-premises-to-housing-procedures-and-taxation\/","og_locale":"en_US","og_type":"article","og_title":"Change of use from premises to housing: Procedures and taxation","og_description":"In this article we will see the required procedures and the taxation by AJD of a change of use of a place to housing.","og_url":"https:\/\/www.asesoriaorihuelacosta.com\/en\/change-of-use-from-premises-to-housing-procedures-and-taxation\/","og_site_name":"Asesor\u00eda Orihuela Costa","article_publisher":"https:\/\/www.facebook.com\/asesoriaorihuelacosta","article_author":"https:\/\/www.facebook.com\/patrick.gordinneperez","article_published_time":"2025-05-22T04:04:46+00:00","article_modified_time":"2025-05-24T05:05:09+00:00","og_image":[{"width":1920,"height":1080,"url":"https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2025\/05\/Cambio-de-uso-de-local-a-vivienda.webp","type":"image\/webp"}],"author":"Patrick Gordinne Perez","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Patrick Gordinne Perez","Est. reading time":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.asesoriaorihuelacosta.com\/en\/change-of-use-from-premises-to-housing-procedures-and-taxation\/#article","isPartOf":{"@id":"https:\/\/www.asesoriaorihuelacosta.com\/en\/change-of-use-from-premises-to-housing-procedures-and-taxation\/"},"author":{"name":"Patrick Gordinne Perez","@id":"https:\/\/www.asesoriaorihuelacosta.com\/en\/#\/schema\/person\/6614ce8cf6d2de542aaf351629fd539e"},"headline":"Change of use from premises to housing: Procedures and taxation","datePublished":"2025-05-22T04:04:46+00:00","dateModified":"2025-05-24T05:05:09+00:00","mainEntityOfPage":{"@id":"https:\/\/www.asesoriaorihuelacosta.com\/en\/change-of-use-from-premises-to-housing-procedures-and-taxation\/"},"wordCount":780,"publisher":{"@id":"https:\/\/www.asesoriaorihuelacosta.com\/en\/#organization"},"image":{"@id":"https:\/\/www.asesoriaorihuelacosta.com\/en\/change-of-use-from-premises-to-housing-procedures-and-taxation\/#primaryimage"},"thumbnailUrl":"https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2025\/05\/Cambio-de-uso-de-local-a-vivienda.webp","articleSection":["Blog"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/www.asesoriaorihuelacosta.com\/en\/change-of-use-from-premises-to-housing-procedures-and-taxation\/","url":"https:\/\/www.asesoriaorihuelacosta.com\/en\/change-of-use-from-premises-to-housing-procedures-and-taxation\/","name":"Change of use from premises to housing: Procedures and taxation - Asesor\u00eda Orihuela Costa","isPartOf":{"@id":"https:\/\/www.asesoriaorihuelacosta.com\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.asesoriaorihuelacosta.com\/en\/change-of-use-from-premises-to-housing-procedures-and-taxation\/#primaryimage"},"image":{"@id":"https:\/\/www.asesoriaorihuelacosta.com\/en\/change-of-use-from-premises-to-housing-procedures-and-taxation\/#primaryimage"},"thumbnailUrl":"https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2025\/05\/Cambio-de-uso-de-local-a-vivienda.webp","datePublished":"2025-05-22T04:04:46+00:00","dateModified":"2025-05-24T05:05:09+00:00","description":"In this article we will see the required procedures and the taxation by AJD of a change of use of a place to housing.","breadcrumb":{"@id":"https:\/\/www.asesoriaorihuelacosta.com\/en\/change-of-use-from-premises-to-housing-procedures-and-taxation\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.asesoriaorihuelacosta.com\/en\/change-of-use-from-premises-to-housing-procedures-and-taxation\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.asesoriaorihuelacosta.com\/en\/change-of-use-from-premises-to-housing-procedures-and-taxation\/#primaryimage","url":"https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2025\/05\/Cambio-de-uso-de-local-a-vivienda.webp","contentUrl":"https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2025\/05\/Cambio-de-uso-de-local-a-vivienda.webp","width":1920,"height":1080,"caption":"Cambio de uso de local a vivienda"},{"@type":"BreadcrumbList","@id":"https:\/\/www.asesoriaorihuelacosta.com\/en\/change-of-use-from-premises-to-housing-procedures-and-taxation\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.asesoriaorihuelacosta.com\/en\/"},{"@type":"ListItem","position":2,"name":"Change of use from premises to housing: Procedures and taxation"}]},{"@type":"WebSite","@id":"https:\/\/www.asesoriaorihuelacosta.com\/en\/#website","url":"https:\/\/www.asesoriaorihuelacosta.com\/en\/","name":"https:\/\/www.asesoriaorihuelacosta.com\/","description":"Grupo de asesores profesionales","publisher":{"@id":"https:\/\/www.asesoriaorihuelacosta.com\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.asesoriaorihuelacosta.com\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.asesoriaorihuelacosta.com\/en\/#organization","name":"Asesor\u00eda Orihuela Costa","url":"https:\/\/www.asesoriaorihuelacosta.com\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.asesoriaorihuelacosta.com\/en\/#\/schema\/logo\/image\/","url":"https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2022\/06\/Logo-espa\u5bf8l-asesoriaorihuela.jpg","contentUrl":"https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2022\/06\/Logo-espa\u5bf8l-asesoriaorihuela.jpg","width":588,"height":136,"caption":"Asesor\u00eda Orihuela Costa"},"image":{"@id":"https:\/\/www.asesoriaorihuelacosta.com\/en\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/asesoriaorihuelacosta"]},{"@type":"Person","@id":"https:\/\/www.asesoriaorihuelacosta.com\/en\/#\/schema\/person\/6614ce8cf6d2de542aaf351629fd539e","name":"Patrick Gordinne Perez","description":"Soy economista colegiado por el colegio de economistas de Alicante con el n\u00famero 2722. Llevo ejerciendo desde el a\u00f1o 2005. Soy especialista en fiscalidad de empresas y aut\u00f3nomos y tambi\u00e9n especialista en gestionar compraventas. Hablo espa\u00f1ol, ingl\u00e9s y franc\u00e9s.","sameAs":["https:\/\/www.asesoriaorihuelacosta.com","https:\/\/www.facebook.com\/patrick.gordinneperez","https:\/\/www.linkedin.com\/in\/patrick-gordinne-perez-1b73aab3\/","https:\/\/www.youtube.com\/channel\/UC5e95RJEVQlxCnhwDmGNVCw"],"gender":"Hombre","knowsLanguage":["ingl\u00e9s","franc\u00e9s","espa\u00f1ol"],"jobTitle":"Gerente","worksFor":"Asesoria Orihuela Costa SL"}]}},"_links":{"self":[{"href":"https:\/\/www.asesoriaorihuelacosta.com\/en\/wp-json\/wp\/v2\/posts\/43269","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.asesoriaorihuelacosta.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.asesoriaorihuelacosta.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.asesoriaorihuelacosta.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.asesoriaorihuelacosta.com\/en\/wp-json\/wp\/v2\/comments?post=43269"}],"version-history":[{"count":15,"href":"https:\/\/www.asesoriaorihuelacosta.com\/en\/wp-json\/wp\/v2\/posts\/43269\/revisions"}],"predecessor-version":[{"id":43285,"href":"https:\/\/www.asesoriaorihuelacosta.com\/en\/wp-json\/wp\/v2\/posts\/43269\/revisions\/43285"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.asesoriaorihuelacosta.com\/en\/wp-json\/wp\/v2\/media\/43224"}],"wp:attachment":[{"href":"https:\/\/www.asesoriaorihuelacosta.com\/en\/wp-json\/wp\/v2\/media?parent=43269"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.asesoriaorihuelacosta.com\/en\/wp-json\/wp\/v2\/categories?post=43269"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.asesoriaorihuelacosta.com\/en\/wp-json\/wp\/v2\/tags?post=43269"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}