{"id":19229,"date":"2026-06-01T15:09:56","date_gmt":"2026-06-01T15:09:56","guid":{"rendered":"https:\/\/www.duransindreu.com\/?p=19229"},"modified":"2026-06-01T15:09:56","modified_gmt":"2026-06-01T15:09:56","slug":"iva-en-la-transmissio-del-dret-de-superficie-sobre-habitatges-protegits","status":"publish","type":"post","link":"https:\/\/www.duransindreu.com\/ca\/iva-en-la-transmissio-del-dret-de-superficie-sobre-habitatges-protegits\/","title":{"rendered":"IVA en la transmissi\u00f3 del dret de superf\u00edcie sobre habitatges protegits"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"19229\" class=\"elementor elementor-19229 elementor-19228\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ceb5022 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ceb5022\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-084f13a\" data-id=\"084f13a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-37fd9d0 elementor-align-left elementor-widget elementor-widget-button\" data-id=\"37fd9d0\" 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-sm\" href=\"https:\/\/www.duransindreu.com\/wp-content\/uploads\/2026\/05\/Duran-Sindreu-Nota-informativa-\u2013-IVA-inmobiliari-1.pdf\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Llegir el document<\/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>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b18b3bf elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b18b3bf\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-660968d\" data-id=\"660968d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-902d627 elementor-widget elementor-widget-text-editor\" data-id=\"902d627\" 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><strong>Nota informativa<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3fa41f0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3fa41f0\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e0097ca\" data-id=\"e0097ca\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ec80518 elementor-widget elementor-widget-heading\" data-id=\"ec80518\" 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<h1 class=\"elementor-heading-title elementor-size-default\">IVA en la transmissi\u00f3 del dret de superf\u00edcie sobre habitatges protegits\n<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b4449a7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b4449a7\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-93a8e87\" data-id=\"93a8e87\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f109253 elementor-widget elementor-widget-text-editor\" data-id=\"f109253\" 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<h4>Context de la consulta<\/h4><p class=\"Prrafo1\"><span lang=\"CA\">La Direcci\u00f3 General de Tributs (d\u2019ara endavant, DGT) analitza el tractament en l\u2019IVA d\u2019una operaci\u00f3 cada vegada m\u00e9s habitual en l\u2019\u00e0mbit immobiliari p\u00fablic: <b>la transmissi\u00f3 d\u2019un dret de superf\u00edcie sobre un habitatge protegit ja constru\u00eft<\/b>, promogut per una entitat municipal.<\/span><\/p><p class=\"Prrafo1\"><span lang=\"CA\">Tot i que des d\u2019una perspectiva civil es transmet un dret real limitat, la q\u00fcesti\u00f3 clau \u2014i de gran rellev\u00e0ncia pr\u00e0ctica\u2014 \u00e9s <b>determinar com s\u2019ha de qualificar aquesta operaci\u00f3 a efectes de l\u2019IVA i quin tipus impositiu resulta aplicable.<\/b><\/span><\/p><h4>Qualificaci\u00f3 de l\u2019operaci\u00f3: lliurament de b\u00e9ns (no prestaci\u00f3 de serveis)<\/h4><p>La DGT confirma la seva doctrina consolidada: quan el dret de superf\u00edcie recau sobre una edificaci\u00f3 ja constru\u00efda, <strong>el que realment es transmet no \u00e9s el dret en abstracte, sin\u00f3 el poder de disposici\u00f3 sobre l\u2019habitatge.<\/strong><\/p><p>Aix\u00f2 t\u00e9 conseq\u00fc\u00e8ncies molt rellevants, ja que:<\/p><ul><li>L\u2019operaci\u00f3 es qualifica com a <strong>lliurament de b\u00e9ns<\/strong> (art. 8 LIVA).<\/li><li>No es tracta, per tant, d\u2019una mera cessi\u00f3 de drets o prestaci\u00f3 de serveis.<\/li><\/ul><h4>Subjecci\u00f3 i no exempci\u00f3: primera entrega d\u2019habitatge<\/h4><p>La consulta confirma que l\u2019operaci\u00f3:<\/p><ul><li>Est\u00e0 <strong>subjecta a l\u2019IVA<\/strong> (arts. 4 i 5 LIVA), en actuar el transmitent com a empresari (promotor municipal).<\/li><li><strong>No est\u00e0 exempta,<\/strong> en tenir la consideraci\u00f3 de<strong> primera entrega d\u2019edificaci\u00f3<\/strong>.<\/li><\/ul><p>Aix\u00f2 es deu al fet que:<\/p><ul><li>La transmissi\u00f3 la realitza el promotor.<\/li><li>No consta un \u00fas previ que permeti qualificar-la com a segona entrega.<\/li><\/ul><h4>Tipus impositiu: clau en la qualificaci\u00f3 de l\u2019habitatge<\/h4><h5>Regla general: tipus redu\u00eft del 10%<\/h5><p class=\"Prrafo1\"><span lang=\"CA\">La DGT recorda que ser\u00e0 aplicable el <b>10%<\/b> quan es tracti d\u2019edificacions aptes per al seu \u00fas com a habitatge.<\/span><\/p><p class=\"Prrafo1\"><span lang=\"CA\">Tanmateix, l\u2019element m\u00e9s rellevant de la consulta no \u00e9s l\u2019aplicaci\u00f3 del 10% en si, sin\u00f3 <b>com es determina aquesta \u201captitud per a habitatge\u201d.<\/b><\/span><\/p><h5>Canvi de criteri rellevant: no \u00e9s imprescindible la c\u00e8dula d\u2019habitabilitat<\/h5><p>Aqu\u00ed la consulta incorpora un canvi doctrinal de gran import\u00e0ncia, derivat de la Sent\u00e8ncia del Tribunal Suprem 82\/2025, de 28 de gener.<\/p><p>Fins ara, la DGT venia exigint, com a regla general, l\u2019exist\u00e8ncia de:<\/p><ul><li>c\u00e8dula d\u2019habitabilitat, o<\/li><li>llic\u00e8ncia de primera ocupaci\u00f3<\/li><\/ul><p>per aplicar el tipus redu\u00eft.<\/p><p>Despr\u00e9s de la sent\u00e8ncia del Tribunal Suprem, el criteri canvia de manera clara:<\/p><ul><li><strong>No \u00e9s necessari disposar formalment d\u2019aquests t\u00edtols administratius.<\/strong><\/li><li>La clau passa a ser una <strong>valoraci\u00f3 objectiva de l\u2019aptitud de l\u2019immoble per ser habitatge.<\/strong><\/li><\/ul><p>\u00c9s a dir:<\/p><ul><li>S\u2019atenen les caracter\u00edstiques f\u00edsiques i constructives<\/li><li>I al dest\u00ed legal possible de l\u2019immoble<\/li><li>La prova pot acreditar-<strong>se per qualsevol mitj\u00e0 adm\u00e8s en Dret<\/strong><\/li><\/ul><p>Aquest canvi \u00e9s especialment rellevant en la pr\u00e0ctica immobili\u00e0ria (obra nova, promocions encara no formalitzades administrativament, etc.), ja que <strong>flexibilitza l\u2019acc\u00e9s al tipus redu\u00eft.<\/strong><\/p><h5>Possible aplicaci\u00f3 del tipus superredu\u00eft del 4%<\/h5><p>La consulta tamb\u00e9 analitza el sup\u00f2sit en qu\u00e8 l\u2019habitatge tingui protecci\u00f3 p\u00fablica.<\/p><p>El <strong>tipus del 4%<\/strong> ser\u00e0 aplicable \u00fanicament si es compleixen requisits estrictes:<\/p><ul><li>Habitatges de protecci\u00f3 oficial de r\u00e8gim especial<\/li><li>Habitatges de promoci\u00f3 p\u00fablica<\/li><li>O habitatges auton\u00f2mics equivalents que respectin determinats par\u00e0metres (superf\u00edcie, preu, ingressos)<\/li><\/ul><p>Punt cr\u00edtic: no n\u2019hi ha prou que l\u2019habitatge sigui \u201cprotegit\u201d en sentit ampli (com els de preu concertat del cas). \u00c9s imprescindible que tingui una <strong>qualificaci\u00f3 administrativa espec\u00edfica<\/strong> que permeti encabir-lo en aquests sup\u00f2sits.<\/p><p>En cas contrari, s\u2019aplicar\u00e0 el <strong>10%.<\/strong><\/p><h4>Lectura pr\u00e0ctica i claus per al mercat<\/h4><p>Aquesta consulta ofereix diverses conclusions d\u2019inter\u00e8s per a operadors immobiliaris i entitats p\u00fabliques que exerceixen l\u2019activitat immobili\u00e0ria:<\/p><p><strong>1. Consolidaci\u00f3 del tractament del dret de superf\u00edcie<\/strong><\/p><p>Es refor\u00e7a la idea que, en contextos edificats, el dret de superf\u00edcie s\u2019assimila a una <strong>veritable transmissi\u00f3 d\u2019habitatge <\/strong>a efectes d\u2019IVA.<\/p><p><strong>2. Seguretat en la tributaci\u00f3 com a primera entrega<\/strong><\/p><p>Les transmissions realitzades per promotors (incloent-hi ens p\u00fablics) continuaran tributant com a primera entrega, llevat de prova d\u2019\u00fas previ rellevant.<\/p><p><strong>3. Impacte del Tribunal Suprem: major flexibilitat probat\u00f2ria<\/strong><\/p><p>El canvi de criteri sobre l\u2019aptitud com a habitatge:<\/p><ul><li>Redueix riscos en situacions en qu\u00e8 manquen llic\u00e8ncies en el moment de la transmissi\u00f3<\/li><li>Permet defensar el tipus redu\u00eft amb una <strong>estrat\u00e8gia probat\u00f2ria m\u00e9s \u00e0mplia<\/strong><\/li><\/ul><p><strong>4. Import\u00e0ncia de la qualificaci\u00f3 de VPO<\/strong><\/p><p>L\u2019acc\u00e9s al tipus del 4% continua sent <strong>molt restrictiu i formalista:<\/strong><\/p><ul><li>La qualificaci\u00f3 administrativa continua sent determinant<\/li><li>No n\u2019hi ha prou amb la finalitat social de la promoci\u00f3<\/li><\/ul><h4>Conclusi\u00f3<\/h4><p>La Consulta V0633-26 \u00e9s especialment rellevant perqu\u00e8, m\u00e9s enll\u00e0 de confirmar criteris coneguts, <strong>integra de manera expressa la doctrina del Tribunal Suprem<\/strong>, introduint un canvi significatiu i de criteri en l\u2019aplicaci\u00f3 del tipus redu\u00eft de l\u2019IVA en habitatge.<\/p><p>En un context de creixent \u00fas de f\u00f3rmules com el dret de superf\u00edcie en pol\u00edtiques p\u00fabliques d\u2019habitatge, aquesta interpretaci\u00f3:<\/p><ul><li><strong>Refor\u00e7a la seguretat jur\u00eddica en la qualificaci\u00f3 de les operacions<\/strong><\/li><li>I, al mateix temps, <strong>obre marge interpretatiu en l\u2019acreditaci\u00f3 dels requisits per aplicar tipus redu\u00eft<\/strong><\/li><\/ul><p><strong>\u00bfVols con\u00e8ixer tots els detalls?<\/strong><br \/>Fes clic al bot\u00f3 per accedir al document complet.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9caeca2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9caeca2\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5052fcb\" data-id=\"5052fcb\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div 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PDF<\/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>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0fd939f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0fd939f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b7b23c4\" data-id=\"b7b23c4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d5d5ba9 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"d5d5ba9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e01a55e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e01a55e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-da906dd\" data-id=\"da906dd\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1fced60 elementor-widget elementor-widget-author-box\" data-id=\"1fced60\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"author-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-author-box\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.duransindreu.com\/ca\/anna-ric\/\" target=\"_blank\" class=\"elementor-author-box__avatar\">\n\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.duransindreu.com\/wp-content\/uploads\/2025\/12\/Anna-Ric-300x300-1.png\" alt=\"Picture of Anna Ric\" loading=\"lazy\">\n\t\t\t\t<\/a>\n\t\t\t\n\t\t\t<div class=\"elementor-author-box__text\">\n\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.duransindreu.com\/ca\/anna-ric\/\" target=\"_blank\">\n\t\t\t\t\t\t<h3 class=\"elementor-author-box__name\">\n\t\t\t\t\t\t\tAnna Ric\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t<\/a>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-author-box__bio\">\n\t\t\t\t\t\t<p>Anna Ric est\u00e0 integrada en l'\u00c0rea fiscal del despatx i lidera el Departament de Sector P\u00fablic, assessorant principalment Administracions p\u00fabliques i entitats del sector p\u00fablic en tots aquells aspectes amb transcend\u00e8ncia tribut\u00e0ria.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<a class=\"elementor-author-box__button elementor-button elementor-size-xs\" href=\"https:\/\/www.duransindreu.com\/ca\/anna-ric\/\">\n\t\t\t\t\t\tContactar\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-525a3dd elementor-widget elementor-widget-author-box\" data-id=\"525a3dd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"author-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-author-box\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.duransindreu.com\/ca\/ariadna-celada\/\" target=\"_blank\" class=\"elementor-author-box__avatar\">\n\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.duransindreu.com\/wp-content\/uploads\/2024\/11\/Ariadna-Celada-300x300-1.png\" alt=\"Picture of Ariadna Celada\" loading=\"lazy\">\n\t\t\t\t<\/a>\n\t\t\t\n\t\t\t<div class=\"elementor-author-box__text\">\n\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.duransindreu.com\/ca\/ariadna-celada\/\" target=\"_blank\">\n\t\t\t\t\t\t<h3 class=\"elementor-author-box__name\">\n\t\t\t\t\t\t\tAriadna Celada\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t<\/a>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-author-box__bio\">\n\t\t\t\t\t\t<p>Ariadna Celada est\u00e0 integrada en l'\u00c0rea de Tributaci\u00f3 del Sector P\u00fablic del despatx, i els seus principals \u00e0mbits d'actuaci\u00f3 s\u00f3n l'assessorament en mat\u00e8ria d'imposici\u00f3 indirecta i l'assist\u00e8ncia t\u00e8cnica en procediments tributaris. Est\u00e0 especialitzada en assessorament a les administracions p\u00fabliques.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<a class=\"elementor-author-box__button elementor-button elementor-size-xs\" href=\"https:\/\/www.duransindreu.com\/ca\/ariadna-celada\/\">\n\t\t\t\t\t\tContactar\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Llegir el document Nota informativa IVA en la transmissi\u00f3 del dret de superf\u00edcie sobre habitatges protegits Context de la consulta La Direcci\u00f3 General de Tributs (d\u2019ara endavant, DGT) analitza el tractament en l\u2019IVA d\u2019una operaci\u00f3 cada vegada m\u00e9s habitual en l\u2019\u00e0mbit immobiliari p\u00fablic: la transmissi\u00f3 d\u2019un dret de superf\u00edcie sobre un habitatge protegit ja constru\u00eft, [&hellip;]<\/p>\n","protected":false},"author":14,"featured_media":19265,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_eb_attr":"","footnotes":""},"categories":[62],"tags":[],"class_list":["post-19229","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>IVA en la transmissi\u00f3 del dret de superf\u00edcie sobre habitatges protegits - Dur\u00e1n-Sindreu<\/title>\n<meta name=\"description\" content=\"La Consulta de la Direcci\u00f3 General de Tributs V0633-26, de 19 de mar\u00e7 de 2026, aborda el tractament en l&#039;IVA de la transmissi\u00f3 del dret de superf\u00edcie sobre habitatges protegits ja constru\u00efts, una figura cada vegada m\u00e9s rellevant en l&#039;\u00e0mbit de la gesti\u00f3 p\u00fablica 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