Note d’information sur la réduction du taux du droit de mutation et du droit de timbre (Communauté autonome d’Andalousie).

29 avril 2021
BAJADA ITP Y AJD BOJA 2021

Le 27 avril dernier, le décret-loi 7/2021 du 27 avril a été publié au BOJA (Journal officiel d’Andalousie), réduisant le taux de l’impôt sur les mutations et du droit de timbre pour la promotion et la réactivation de l’économie de la Communauté autonome d’Andalousie face à la situation de crise générée par la pandémie de coronavirus (COVID19). Une copie de la publication est jointe.

Le taux d’imposition de l’ITP applicable au transfert de biens immobiliers et à la constitution et au transfert de droits réels sur des biens immobiliers est réduit des taux de 8%, 9% et 10% à un taux général unique de 7%. De même, le taux général du droit de timbre pour les actes notariés est réduit de 1,5 % à 1,2 %.

La réduction sera applicable aux faits générateurs de l’impôt à partir de l’entrée en vigueur du décret-loi (28 avril) jusqu’au 31 décembre 2021.

Écrit par

Borja

Rondán Escorial

[email protected]

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